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Systematic Approach to Direct Taxation- Containing Income Tax & International Taxation

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Author : Girish Ahuja & Ravi Gupta
Publisher : Bharat Law House
Edition : For June 2018 Exam

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Book Details

A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the studen The topics are explained with the help of Tabular and Graphical Presentation, to make it simple for students, to understand the concept.
Each topic, after a t heretical l exposition, is followed by plenty of illustrations with solutions to facilitate the busy student to millstream the practical application of the la Numerous problems and solutions have been given to enable th e students to clearly grasp the intricate provisions. There are more than 500 Illustrations, Examples, Practical and Theoretical Questions which help students to understand the practical aspects.
A novel feature in the book is t he Section-wise Study given in the beginning of each chapter to enable the stude ~t s to make a systematic study of the law & User-friendly E)(lamination-oriented Style that facilitates the comprehension in both section wise and topic wise manner,
Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for t he Assessment Year 2018- The amendments made by the Finance Act, 2017 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance Act, 2017 have also been given in t he beginning of the book to facilitate a quick glance to the readers about the latest,
The book, at t he end, contains CMA Inter Question Papers for the last few years, with answers to practical questions (answers being given as per the law applicable for Y. 2018-2019).
The book is useful for the students appearing in CMA Inter and other Specialized Studies. It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as the Departmental examinations of the Income-tax Department,
It is with pride and pleasure that we place before the readers the sixteenth edition of our book “Systematic Approach to Direct Taxation’ containing Income Tax and International Taxation. This book caters to the revised syllabus of CMA Inter. The book contains both income-tax and International Taxation 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 (0 Income Tax and International Taxation
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 2018-2019
The Highlights of Amendments made by the Finance Act, 2017 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 CMA Inter with solutions to practical problems as per the law applicable for assessment year 2018-19

CONTENTS : -

PART A - INCOME TAX

Chapter 1 Introduction
Chapter 2 Scope of Total Income & Residential Status
Chapter 3 Incomes which do not form part of Total Income
Chapter 3A Computation of Total Income and Tax Liability
Chapter 4 Income under the Head "Salaries"
Chapter 5 Income under the Head "Income from House Property"
Chapter 6 Income under the Head "Profits and Gains of Business or Profession"
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
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 Assessment of Hindu Undivided Family
Chapter 15 Assessment of Firms
Chapter 16 Assessment of Association of Persons
Chapter 17 Assessment of Co-operative Societies
Chapter 18 Assessment of Companies
Chapter 19 Deduction and Collection of Tax at Source
Chapter 20 Advance Payment of Tax
Chapter 21 Returns of Income
Chapter 22 Refunds
Chapter 23 Assessment Procedure
Chapter 24 Appeals and Revision
Chapter 25 Collection and Prosecution
Chapter 26 Penalties and Prosecution
Chatper 27 E Commerce Transaction and Equalisation Levy 
Chapter 28 Income Computation and Disclosure Standards
Chapter 29 Taxation of Non Residents

Part B — International Taxation

Chapter 1 Basic concepts of International Taxation
Chapter 2 Transfer Pricing — Special Provisions Relating to Avoidance of Tax
Chapter 3 Advance Pricing Agreements