Commercial Law Publisher's Systematic Approach to Tax Laws & Practice (with MCQs) 23rd Edition by Dr. Girish Ahuja & Dr. Ravi Gupta
Commercial Law Publisher's Systematic Approach to Tax Laws & Practice (with MCQs) 23rd Edition by Dr. Girish Ahuja & Dr. Ravi Gupta
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
- 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
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,