CA Inter/ Ipcc CCH Sytematic Approach To Taxation Containing Income Tax & GST With MCQs Old And New Syllabus For May 2020 Exams By Girish Ahuja Ravi, gupta

Features -

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 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 2019-20.

Contents -

PART I - INCOME TAX

Introduction

Scope of Total Income & Residential Status

Incomes which do not form part of Total Income

Income under the Head “Salaries

Income under the Head “Income from House Property

Income under the Head “Profits and Gains of Business or Profession

Income under the Head “Capital Gains

Income under the Head “Income from Other Sources”

Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)

Set off or Carry Forward and Set off of Losses

Deductions to be made in Computing Total Income

Agricultural Income & its Tax Treatment

Assessment of Individuals

Return of Income

Deduction and Collection of Tax at Source

Advance Payment of Tax

PART II: GST

Basic Concepts of Indirect Taxes and Introduction of GST

Supply under GST

Levy and Collection (Taxable Event)

Exemption from GST

Tax-ability of Composite and Mixed Supply

Location of the Supplier and Place of Supply of Goods and Services

Composition Levy (Composition Scheme)

Time of Supply

Value of Supply

Input Tax Credit and its Utilisation

‘Tax Invoice, E. Way Bill and Credit & Debit Notes

Registration

Payment of Tax

Returns