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 2021-2022 . The amendments made by the Finance Act, 2020 have been incorporated at appropriate places in the book
• MCQs and solved question papers of past examinations are covered in Vol. 2 “Handbook on Multiple Choice Questions (MCQs) & Solved Question Papers of Past Examinations”.
• It is the latest and most up to-date book for the Assessment Year 2021-22
• All important case-laws and circulars/notifications have been incorporated.

Contents

Part – 1 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 (Clubbing of 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 Finns
17. Assessment of Association of Persons
18. Assessment of Co-operative Societies
19. Assessment of Trusts
20. Assessment of Companies
21. Deduction and Collection of Tax at Source
22. Advance Payment of Tax
23. Return of Income
24. Interest Payable by/to Assessee
25. Collection and Recovery of Tax
26. Assessment Procedure
27. Appeals and Revision
28. Penalties and Prosecution

Part – 2 GST

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,