CCH Systematic Approach to Direct Taxation Containing Income Tax and International Taxation for CMA Inter By Girish Ahuja , Ravi Gupta Applicable for June 2019 Exam

CCH Systematic Approach to Direct Taxation Girish Ahuja Ravi Gupta

CCH Systematic Approach to Direct Taxation Girish Ahuja Ravi Gupta

Description

It is with pride and pleasure that we place before the readers the seventeenth edition of our book “Systematic Approach to Direct Taxation’ containing Income Tax and International Taxation. This book caters to the revised syllabus of CMA Inter. The book contains both income-tax and International Taxation

The main features of this book are

• It is user-friendly and provides information in a concise manner
• It is a comprehensive and critical study of the law relating to Income Tax and International Taxation
• Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2019-2020.
• The Highlights of Amendments made by the Finance Act, 2018 have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest.
• All important case-laws and circulars/notifications have been incorporated.
• It contains question papers of CMA Inter with solutions to practical problems as per the law applicable for assessment year 2018-19.

Contents

Part A – Income Tax

1. Introduction
2. Scope of Total Income & Residential Status
3. Incomes which do not form part of Total Income
4. Computation of Total Income and Tax Liability
5. Income under the Head “Salaries
6. Income under the Head “Income from House Property
7. Income under the Head “Profits and Gains of Business or Profession
8. Income under the Head “Capital Gains
9. Income under the Head “Income from Other Sources
10. Income of Other Persons Included in Assessee’s Total Income
11. Set off or Carry Forward and Set off of Losses
12. Deductions to be made in Computing Total income
13. Agricultural income & Its Tax Treatment
14. Assessment of Individuals
15. Assessment of Hindu Undivided Family
16. Assessment of Firms
17. Assessment of Association of Persons
18. Assessment of Co-operative Societies
19. Assessment of Companies
20. Deduction and Collection of Tax at Source
21. Advance Payment of Tax
22. Return of Income
23. Refunds
24. Assessment Procedure
25. Appeals and Revision
26. Collection and Recovery of Tax
27. Penalties and Prosecution
28. E-commerce Transaction and Equalisation Levy
29. Income Computation and Disclosure Standards
30. Taxation of Non-Residents

Part II – International Taxation (relevant only under old syllabus)

1. Basic concepts of International Taxation
2. Transfer Pricing — Special Provisions Relating to Avoidance of Tax
3. Advance Pricing Agreements
4. Questions Set for CMA (Inter) Examinations with Answers only to Practical Questions (December 2018 to December 2010)