CA Inter Practical Approach To Direct & Indirect Taxes (old & New Syllabus ) for May 2020 By Girish Ahuja & Ravi Gupta

Introduction

Scope Of Total Income And 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 Professions

Income Under The Head Capital Gains

Income Under The Head Income From Other Sources

Income Of Other Persons Included In Assessees Total Income Clubbing Of Income

Set Off Or Carry Forward And Set Off Of Losses

Deductions To Be Made In Computing Total Income

Agriculturural Income And Its Tax Treatment

Assessment Of Individuals

Assessment Of Hindu Undivided Family

Assessment Of Firms

Assessment Of Association Of Persons

Assessment Of Companies

Assessment Of Co Operative Societies

Return Of Income And Procedure Of Assessment

Deduction And Collection Of Tax At Source

Advance Payment Of Tax

Interest Payable By / To Assessee

Refunds

Penalties And Prosecutions

Appeals Revisions And References

Income Tax Authorities

Basic Concepts Of Indirect Taxes And Introduciton Of Gst

Supply Under Gst

Levy And Collection

Exemption From Gst

Taxability Of Composite And Mixed Supply

Location Of The Supplier And Place Of Supply Of

Composition Levy

Time Of Supply

Value Of Supply

Input Tax Credit And Its Utilisation

Tax Invoice Credit And Debit Notes

Registration

Payment Of Tax

Returns

Accounts and records under GST

Assessment And Audit

Anti – Profiteering Measure

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He is a Fellow of the Institute of Chartered Accountants of India and was a rank holder both in the Intermediate and Final Examinations of the Institute. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a visiting faculty member of the ICAI, ICSI, ICAI (Works) and various management institutes. He had been nominated for six years by the Government to the Central Council of the Institute of Company Secretaries of India. He was member of the Accounting Standard Board of Institute of Chartered Accountants of India for three years. He is a member of the Direct Tax Committee and Special Invitee to International Taxation Committee of ICAI and member of Editorial Advisory Board of Institute of Company Secretaries of India. He has a vast and rich experience in the field of finance and taxation. Dr. Ahuja has addressed more than 2000 seminars organized by the various branches of the Institute of Chartered Accountants of India. He is the co-author of over twenty books on Direct Taxes for students and many popular books for professionals, the main ones being Concise Commentary on Income Tax including Wealth Tax, Direct Taxes Ready Reckoner, Direct Taxes Law and Practice (Professional Edition), Guide to Deduction of Tax at Source, Taxation of Capital Gains, Guide to Depreciation, Taxation of Salaried Persons, Individuals & HUFs, etc. His publications on Taxation (for CA Inter), Direct Taxation (for CMA Inter), Tax Laws & Practice (for CS Exec.) and Direct Taxes Law & Practice (for CA, CS, CMA Final) are among the bestsellers for students pursuing these professional studies.

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 is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.