CA Inter Group 1 Paper 4 Systematic Approach to Taxation Containing Income Tax and GST - Girish Ahuja, Ravi Gupta

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Systematic Approach to Taxation Girish Ahuja Dr Ravi Gupta


It  is with pride and pleasure that we place before the readers the Readers edition of our book “Systematic Approach to Taxation” containing Income Tax and Indirect Taxes. This book caters to the revised syllabus of CA inter. The book contains both Income tax and GST

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 GST
  • 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 2020-2021 The amendments made by the Finance Act, 2019 and Finance (No.2)  Act 2019 have been given at appropriate places in the book. The Highlights of Amendments made by the Finance Act, 2019 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.
  • It contains question papers of CA Inter/JPCC with solutions to practical problems as per the law applicable for assessment year 2020-21.



  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 & its Tax Treatment
  13. Assessment of Individuals
  14. Return of Income
  15. Deduction and Collection of Tax at Source
  16. Advance Payment of Tax


  1. Basic Concepts of Indirect Taxes and Introduction of GST
  2. Supply under GST
  3. Levy and Collection (Taxable Event)
  4. Exemption from GST
  5. Tax-ability of Composite and Mixed Supply
  6. Location of the Supplier and Place of Supply of Goods and Services
  7. Composition Levy (Composition Scheme)
  8. Time of Supply
  9. Value of Supply
  10. Input Tax Credit and its Utilisation
  11. ‘Tax Invoice, E. Way Bill and Credit & Debit Notes
  12. Registration
  13. Payment of Tax
  14. Returns
More Information
Author Girish Ahuja, Ravi Gupta
Edition 42nd Edition November 2019
For for Nov 2020 exam
HSN 49011010
ISBN 9789389702156
Language English
Publisher Bharat