CS Executive Systematic Approach to Tax Laws & Practice By Girish Ahuja and Ravi Gupta in PaperBack Mode. This Book is beneficial for Dec 23 and Onward attempts.
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.
- 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.
Part 1 INCOME TAX
- Introduction with MCQs
- Scope of Total Income & Residential Status with MCQs
- Incomes which do not form part of Total Income with MCQs
- Computation of Total Income and Tax Liability
- Income under the Head “Salaries” with MCQs
- Income under the Head “Income from House Property with MCQs
- Income under the Head “Profits and Gains of Business or Profession with MCQs
- Income under the Head “Capital Gains” with MCQs
- Income under the Head “Income from Other Sources” with MCQs
- Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) with MCQs
- Set off or Carry Forward and Set off of Losses with MCQs
- Deductions to be made in Computing Total Income with MCQs
- Agricultural Income & its Tax Treatment with MCQs
- Assessment of Individuals with MCQs
- Assessment of Hindu Undivided Family with MCQs
- Assessment of Finns with MCQs
- Assessment of Association of Persons with MCQs
- Assessment of Co-operative Societies with MCQs
- Assessment of Trusts with MCQs
- Assessment of Companies with MCQs
- Deduction and Collection of Tax at Source with MCQs
- Advance Payment of Tax with MCQs
- Return of Income with MCQs
- Interest Payable by/to Assessee with MCQs
- Collection and Recovery of Tax
- Assessment Procedure with MCQs
- Appeals and Revision with MCQs
- Penalties and Prosecution with MCQs
Part 2 GST with MCQs
Part 3 Customs Duty with MCQs
Dr Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph. D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years.
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.