Systematic Approach to Taxation - Containing Income Tax & GST

by Dr. Girish Ahuja & Dr. Ravi Gupta

Preface to the Fifty First Edition	vii
Syllabus: Paper 3: Taxation	ix
Section A: Income-tax Law (50 Marks)	ix
Section B - Goods and Services Tax (GST) (50 Marks)	ix

Part I

INCOME TAX

Chapter 1 Introduction (Sections 1 to 4)
Chapter 2 Scope of Total Income & Residential Status (Sections 5 to 9B)
Chapter 3 Incomes which do not form part of Total Income (Sections 10, 10AA and 11 to 13A)
Chapter 4 Income under the Head "Salaries" (Sections 15 to 17)
Chapter 5 Income under the Head "Income from House Property" (Sections 22 to 27)
Chapter 6 Income under the Head "Profits and Gains of Business or Profession" (Sections 28 to 44D)
Chapter 7 Income under the Head "Capital Gains"
Chapter 8 Income under the Head "Income from Other Sources"
Chapter 9 Income of Other Persons Included in Assessee's Total Income (Clubbing of Income)
Chapter 10 Set Off or Carry Forward and Set Off of Losses
Chapter 11 Deductions to be Made in Computing Total Income
Chapter 12 Agricultural Income & Its Tax Treatment
Chapter 13 Assessment of Individuals
Chapter 14 Return of Income
Chapter 15 Deduction and Collection of Tax at Source
Chapter 16 Advance Payment of Tax
Chapter 17 Case Scenarios (Direct Tax)

Part II

Goods and Services Tax (GST)

Chapter 1 Basic Concepts of Indirect Taxes and Introduction of GST
Chapter 2 Supply under GST
Chapter 3 Levy and Collection (Taxable Event)
Chapter 4 Exemption from GST
Chapter 5 Taxability of Composite and Mixed Supply
Chapter 6 Location of the Supplier and Place of Supply of Goods and Services
Chapter 7 Composition Levy (Composition Scheme)
Chapter 8 Time of Supply
Chapter 9 Value of Supply
Chapter 10 Input Tax Credit and its Utilisation
Chapter 11 Tax Invoice, E-Way Bill and Credit & Debit Notes
Chapter 12 Registration
Chapter 13 Payment of Tax, TDS & TCS under GST
Chapter 14 Returns
Chapter 15 Accounts & Records
Chapter 16 Case Scenarios (GST)

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.

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