commercial approach to direct taxation containing-income tax & international taxation for cma inter A.Y 2022-23 - 2 VOLUME

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 2022-2023.
• The Highlights of Amendments made by the Finance 2021 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.
• The question papers of CMA Inter with solutions to practical problems and Multiple Choice Questions (MCQs) as per the law applicable for assessment year 2022-23 is covered in Volume 2 in Handbook on Multiple Choice Questions (MCQs), Practical Questions and Solved Question Papers of past examinations.

Contents

Volume 1

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 Firms (including LLP)
17. Assessment of Association of Persons
18. Assessment of Co-operative Societies
19. Deduction and Collection of Tax at Source
20. Advance Payment of Tax
21. Return of Income
22. Assessment Procedure
23. Income Computation and Disclosure Standards

Volume 2

Multiple Choice Questions (MCQs), Practical Questions and Solved Question Papers Multiple Choice Questions (MCQs), Practical Questions

1. Introduction
2. Scope of Total Income & Residential Status
3. Incomes which do not form part of Total Income
4. Income under the Head “Salaries
5. Income under the Head “Income from House Property
6. Income under the Head “Profits and Gains of Business or Profession
7. Income under the Head “Capital Gains
8. Income under the Head “Income from Other Sources
9. Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
10. Set off or Carry Forward and Set off of Losses
11. Deductions to be made in Computing Total Income
12. Agricultural Income and its Tax Treatment
13. Assessment of Individuals
14. Assessment of Hindu Undivided Family
15. Assessment of Firms (including LLP)
16. Assessment of Association of Persons
17. Assessment of Co-operative Societies
18. Deduction and Collection of Tax at Source
19. Advance Payment of Tax
20. Return of Income
21. Assessment Procedure
22. Questions Set for CMA (Inter) Examinations with Answers only to Practical Questions