More Details about Systematic Approach to Direct Taxation Containing Income Tax and International Taxation

General Information  
Author(s)Dr Girish Ahuja and Dr Ravi Gupta
PublisherWolters Kluwer
Edition17th Edition
Publish YearJuly 2018


CCH Systematic Approach to Direct Taxation Containing Income Tax and International Taxation for CMA Inter By Girish Ahuja , Ravi Gupta Applicable for December 2018 Exam

It is with pride and pleasure that we place before the readers the seventeenth edition of our book “Systematic Approach to Direct Taxation’ containing Income Tax and International Taxation. This book caters to the revised syllabus of CMA Inter. The book contains both income-tax and International Taxation

The main features of this book are
It is user-friendly and provides information in a concise manner
It is a comprehensive and critical study of the law relating to Income Tax and International Taxation
Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2018-2019.
The Highlights of Amendments made by the Finance Act, 2018 have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest.
All important case-laws and circulars/notifications have been incorporated.
It contains question papers of CMA Inter with solutions to practical problems as per the law applicable for assessment year 2018-19.

Part A – Income Tax

Scope of Total Income & Residential Status
Incomes which do not form part of Total Income
Computation of Total Income and Tax Liability
Income under the Head “Salaries
Income under the Head “Income from House Property
Income under the Head “Profits and Gains of Business or Profession
Income under the Head “Capital Gains
Income under the Head “Income from Other Sources
Income of Other Persons Included in Assessee’s Total Income
Set off or Carry Forward and Set off of Losses
Deductions to be made in Computing Total income
Agricultural income & Its Tax Treatment
Assessment of Individuals
Assessment of Hindu Undivided Family
Assessment of Firms
Assessment of Association of Persons
Assessment of Co-operative Societies
Assessment of Companies
Deduction and Collection of Tax at Source
Advance Payment of Tax
Return of Income
Assessment Procedure
Appeals and Revision
Collection and Recovery of Tax
Penalties and Prosecution
E-commerce Transaction and Equalisation Levy
Income Computation and Disclosure Standards
Taxation of Non-Residents
Part II – International Taxation (relevant only under old syllabus)

Basic concepts of International Taxation
Transfer Pricing — Special Provisions Relating to Avoidance of Tax
Advance Pricing Agreements
Questions Set for CMA (Inter) Examinations with Answers only to Practical Questions (June 2018 to December 2010)