Description
Wolters Kluwer Practical Approach To Income Tax Problems & Solutions By Old And New Syllabus For Ca Inter by Dr Girish Ahuja and Dr Ravi Gupta
The aim of the book is to help and enable the readers in understanding the intncate 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
A novel feature of this book is, that it contains 1000 Multiple Choice Questions, 300 Tru8 or False Questions, 200 Fill In the Blanks and 500 Problems & Solutions, which helps 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 for CA Inter-IPC, Cs-Exec. & CMA Inter, MBA and CFA examinations. It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as for the the Departmental examinations of the Income-tax Department.
It contains Problems & Solutions to:
Systematic Approach to Taxation (For CA Inter-I PC)
Systematic Approach to Tax Laws & Practice (For CS )
Systematic Approach to Direct Taxation (For CMA Inter)
Table of Contents:
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