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Commercial CS Executive Tax Laws & Practice with MCQs By Girish Ahuja&Ravi Gupta App. for June/Dec 2023 Exam
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 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 2023-24
• All important case-laws and circulars/notifications have been incorporated.
Contents
Part 1 INCOME TAX
- Introduction
- Scope of Total Income & Residential Status
- Incomes which do not form part of Total Income
- Computation of Total Income and Tax Liability
- Income under the Head “Salaries”
- Income under the Head “Income from House Property
- Income under the Head “Profits and Gains of Business or Profession
- Income under the Head “Capital Gains”
- Income under the Head “Income from Other Sources”
- Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
- Set off or Carry Forward and Set off of Losses
- Deductions to be made in Computing Total Income
- Agricultural Income & its Tax Treatment
- Assessment of Individuals
- Assessment of Hindu Undivided Family
- Assessment of Finns
- Assessment of Association of Persons
- Assessment of Co-operative Societies
- Assessment of Trusts
- Assessment of Companies
- Deduction and Collection of Tax at Source
- Advance Payment of Tax
- Return of Income
- Interest Payable by/to Assessee
- Collection and Recovery of Tax
- Assessment Procedure
- Appeals and Revision
- Penalties and Prosecution
Part 2 GST