Commercial CS Executive Systematic Approach to Tax Laws & Practice with MCQs New Syllabus By Girish Ahuja And Ravi Gupta Applicable for June / December 2023 Exam

Commercial Systematic Approach to Tax Laws Practice Girish Ahuja

Commercial Systematic Approach to Tax Laws Practice Girish Ahuja

Description

Highlights of this Book

• 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, GST and Customs Law.
• 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 for the Assessment Year 2023-2024 . The amendments made by the Finance Act, 2022 have been incorporated at appropriate places in the book.
• MCQs and solved question papers of past examinations
• Questions (MCQs) & Solved Question Papers of Past Examinations”.
• It is the latest and most up to-date book for the Assessment Year 2023-24
• All important case-laws and circulars/notifications have been incorporated.

Contents

Part  1 INCOME TAX

1. Introduction with MCQs
2. Scope of Total Income & Residential Status with MCQs
3. Incomes which do not form part of Total Income with MCQs
4. Computation of Total Income and Tax Liability
5. Income under the Head “Salaries” with MCQs
6. Income under the Head “Income from House Property with MCQs
7. Income under the Head “Profits and Gains of Business or Profession with MCQs
8. Income under the Head “Capital Gains” with MCQs
9. Income under the Head “Income from Other Sources” with MCQs
10. Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) with MCQs
11. Set off or Carry Forward and Set off of Losses with MCQs
12. Deductions to be made in Computing Total Income with MCQs
13. Agricultural Income & its Tax Treatment with MCQs
14. Assessment of Individuals with MCQs
15. Assessment of Hindu Undivided Family with MCQs
16. Assessment of Finns with MCQs
17. Assessment of Association of Persons with MCQs
18. Assessment of Co-operative Societies with MCQs
19. Assessment of Trusts with MCQs
20. Assessment of Companies with MCQs
21. Deduction and Collection of Tax at Source with MCQs
22. Advance Payment of Tax with MCQs
23. Return of Income with MCQs
24. Interest Payable by/to Assessee with MCQs
25. Collection and Recovery of Tax
26. Assessment Procedure with MCQs
27. Appeals and Revision with MCQs
28. Penalties and Prosecution with MCQs

Part  2 GST with MCQs 

Part  3 Customs Duty with MCQs 

About the Authors

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute

Dr. RAVI GUPTA did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute,