Description
Aadhya Prakashan Comprehensive Guide To Tax Laws (2Nd Edition) by Dr Yogendra Bangar and Dr Vandana Bangar
This book is authored as per New Syllabus prescribed for CS Executive Programme.
The book incorporates the following :
Amendments made by Finance Act, 2018 applicable for A.Y. 2019-20 for Income tax.
All the latest developments in Income Tax Law, Goods and Services Tax Law & Customs Law including Circulars and Notifications upto December 31st, 2018.
New and Unique 554 Illustrations (388 Income Tax and 166 GST & Customs) arranged Topic‑wise/Section-wise appended with head notes for easy understanding.
Solved Paper "TAX LAWS" - December 2018
Subject Index :
PART I – DIRECT TAXES (50 Marks)
Basic Concepts
Residential Status
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of other persons included in assessee’s total income
Aggregation of Income and Set-off of Loss
Deductions from Gross Total Income
Incomes Exempt from Tax
Assessment of Individuals
Assessment of Various Other Entities (HUF, FIRM/ LLP, AOP/BOI, Co-operative Societies, Trusts & Companies)
TDS, TCS, Advance Tax, Interest and Refunds
Procedural Compliance (Procedure for Assessment, Assessment, Appeals, Revision, Penalties, Offences & Prosecution)
PART II – INDIRECT TAXES (50 Marks)
GST in India - A Brief Introduction
Supply under GST
Charge of GST
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Registration
Procedural Compliance under GST (Tax Invoice, Accounts & Records, Returns, Payment of Tax, Refunds & Audit)
UTGST and GST (Compensation to States) Act
Overview of Customs Act