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

Systematic Approach to Taxation Girish Ahuja Dr Ravi Gupta

Description

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.

Contents

PART I: INCOME TAX

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

PART II: GST

18. Basic Concepts of Indirect Taxes and Introduction of GST
19. Supply under GST
20. Levy and Collection (Taxable Event)
21. Exemption from GST
22. Tax-ability of Composite and Mixed Supply
23. Location of the Supplier and Place of Supply of Goods and Services
24. Composition Levy (Composition Scheme)
25. Time of Supply
26. Value of Supply
27. Input Tax Credit and its Utilisation
28. ‘Tax Invoice, E. Way Bill and Credit & Debit Notes
29. Registration
30. Payment of Tax
31. Returns