Professional Approach to Direct Tax Laws & International Taxation

Book Details

Vol 1 Pages	1152
Vol 2 Pages	952

Preface to the Forty-sixth Edition	vii
Final Course Paper 7: Direct Tax Laws and International Taxation (100 Marks)	ix
Sectionwise Referencer	xiii
Table of Cases	xxv
Highlights of the Amendments brought in the Income-Tax Act by The Finance Act, 2023	lix

VOL-1

Part I

Direct Tax Laws

Chapter 1 Introduction [Sections 1 to 4]	3
Chapter 2 Scope of Total Income and Residential Status [Sections 5 to 9B]	39
Chapter 3 Incomes which do not Form Part of Total Income[Sections 10, 10AA and 11 to 13B]	81
Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head "Salaries" [Sections 15 to 17]	135
Chapter 5 Income under the Head "Income from House Property"[Sections 22 to 27]	220
Chapter 6 Income under the Head "Profits and Gains of Business or Profession"[Sections 28 to 44DB]	250
Chapter 7 Income under the Head "Capital Gains" [Sections 45 to 55A]	476
Chapter 8 Income under the Head "Income from Other Sources"[Sections 56 to 59]	666
Chapter 9 Income of Other Persons Included in Assessee's Total Income(Clubbing of Income) [Sections 60 to 65]	705
Chapter 10 Unexplained Cash Credits, Investments, Money, etc.[Sections 68 to 69D]	723
Chapter 11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80]	735
Chapter 12 Deductions to be Made in Computing Total Income[Sections 80A to 80U (Chapter VIA)]	778
Chapter 13 Agricultural Income and Its Tax Treatment[Sections 2(1A) and 10(1)]	847
Chapter 14 Assessment of Individuals	861
Chapter 15 Assessment of Hindu Undivided Family	889
Chapter 16 Assessment of Firms (including LLP)	903
Chapter 17 Assessment of Association of Persons	924
Chapter 18 Assessment of Co-operative Societies	934
Chapter 19 Assessment of Trusts [Sections 11 to 13]	947

VOL-2

Chapter 20 Taxation of Mutual Associations	1023
Chapter 21 Assessment of Companies	1034
Chapter 22 Tonnage Tax Scheme	1084
Chapter 23 Return of Income and Procedure of Assessment[Sections 139 to 154]	1101
Chapter 24 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D]	1193
Chapter 25 Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e.,Chapter XVIIA, XVIIB & XVIIBB]	1211
Chapter 26 Advance Payment of Tax [Sections 207-211, 218 & 219]	1361
Chapter 27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C,234D, 234E, 234F, 234G,234H & 244A]	1372
Chapter 28 Refunds [Sections 237 to 241 & 245]	1397
Chapter 29 Appeals and Revision [Sections 246 to 264]	1406
Chapter 30 Penalties and Prosecutions	1440
Chapter 31 Dispute Resolution Committee in Certain Cases [Section 245MA]	1486
Chapter 32 Income Tax Authorities [Sections 116 to 119]	1492
Chapter 33 Business Reorganisation	1512
Chapter 34 Concepts of Tax-planning and Specific Management Decisions	1544
Chapter 35 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C,92CA, 92CB 92D, 92E & 92F]	1550
Chapter 36 Liability in Special Cases [Chapter XV, Sections 159 to 179]	1563
Chapter 37 Collection and Recovery of Tax [Section 220 to 232]	1585
Chapter 38 Miscellaneous Provisions	1597

Part II

International Taxation

Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act	1651
Chapter 2 Double Taxation Relief [Sections 90, 90A and 91]	1694
Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax)[Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]	1714
Chapter 4 Advance Rulings [Sections 245N to 245V]	1771
Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016]	1789
Chapter 6 Overview of Model tax Conventions	1802
Chapter 7 Application and Interpretation of Tax Treaties	1856
Chapter 8 Fundamentals of Base Erosion and Profit Shifting	1871
Appendix - I : Case Study based MCQs	1903
Appendix - II : Important Recent Judicial Decisions/Circulars	1936

About the Author

Dr. Girish Ahuja & Dr. Ravi Gupta

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 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. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

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 had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

View other books from Accounts