Description
Commercial Law Publishers (India) Pvt. Ltd. A Compendium Of Issues On Income Tax 12Th Edition 2021 by Dr Girish Ahuja & Dr Ravi Gupta
Key Features :
A Compendium of Issues on Income Tax is a compilation of the queries received over several years regarding complex tax matters from professionals throughout the country. The replies to these queries have been given as per the latest applicable law.
• The law stated in this book is as amended by the Finance Act, 2021 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2021. Even the last minute changes in the law have been incorporated and it is, therefore, the latest and most update book on the subject. The queries regarding the new provisions for taxation of individuals under the New Tax Regime, the newly introduced Faceless Assessment Scheme and the Faceless Appeals Scheme have also been incorporated. The new provisions relating to TDS and TCS have also been discussed in detail.
• All the queries have been arranged in a logical sequence and the replies contain all important judicial pronouncements as well as the rules, circulars, notifications, etc., which are issued by the Department from time to time. The replies to the queries have taken into account the latest important case laws as well as the Departmental instructions issued upto October, 2020.
• To facilitate easy reference, a consolidated list of the topicwise queries referred to in the book has been provided.
• The book will be found useful by chartered accountants, company secretaries, advocates, tax consultants, income-tax practitioners, officials of the revenue department, corporate tax executives and by everyone dealing with direct taxes.
About Authors:
Dr Girish Ahuja : 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 has been teaching Direct Taxes to students at various levels for more than 35 years. 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 was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. 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 also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.
Dr. Ahuja has addressed more than 6000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Dr Ravi Gupta : 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. He has also been nominated Central council member of the Institute of Chartered Accountants of India by the govt. of India.