Practical Approach to Income Tax By Dr Girish Ahuja Dr Ravi Gupta

About the Book

The aim of the book is to help and enable the readers in understanding the intricate problems relating to Income Tax.

A unique feature is that each Chapter contains summarised provisions in the beginning to give a bird's eye view of the subject and to quickly recapitulate the important points.

A novel feature of this book is that it contains Multiple Choice Questions, True or False Questions, Fill in the Blanks and Problems &Solutions, which have been designed for the first time on Income Tax. These questions will be helpful to the students to recapitulate the concepts of Income Tax.

The Practical Problems include selected questions from the examinations of various Universities and Professional Institutes.

For the benefit of the readers the solutions to the problems have been explained in a systematic and lucid manner which will facilitate the students to easily comprehend the complex subject.

The book is useful for the students appearing in MBA and CFA examinations. 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.

Key Features

Incorporates amendments made by the Finance Act, 2016 & Finance Act, 2017

Relevant for A.Y 2017-18

Summarised provisions for recapitulation and reference

Multiple Choice Questions, True or False Questions, Fill in the Blanks and Problems &Solutions, which have been designed for the first time on Income Tax

Include selected questions from the examinations of various Universities and Professional Institutes.

Solutions to the problems have been explained in a systematic and lucid manner

Contains CA Inter /IPCC question papers for the last few years, with answers to practical questions (as per the law applicable for A.Y. 2017-2018).

Useful for the students appearing in MBA and CFA examinations CFA examinations. 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

About the Author

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 ICAl, ICSI, ICAI (CMA) 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. He has a vast and rich experience in the field of finance and taxation. He is an independent director of many reputed companies.

Dr. Ahuja has addressed more than 2500 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, 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. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies.