Description
Commercial Law Publishers India Pvt Ltd Systematic Approach to Tax Laws for December 2021 by Girish Ahuja and Ravi Gupta
Table of Contents:
Part A — Income Tax
Chapter-1 Introduction
Chapter-2 Scope of Total Income & Residential Status (Sections 5 to 9)
Chapter-3 Incomes which do not form part of Total Income (Sections 10, 10AA and 11 to 13A)
Chapter 4 Computation of Total Income and Income Under the Head Salaries
Chapter-5 Income under the Head “Income from House Property” (Sections 22 to 27)
Chapter-6 Income under the Head “Profits and Gains of Business or Profession” (Sections 28 to 44D)
Chapter-7 Income under the Head “Capital Gains” (Sections 45 to 55A)
Chapter-8 Income under the Head “Income from Other Sources” (Sections 56 to 59)
Chapter-9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) (Sections 60 to 65)
Chapter-10 Set off or Carry Forward and Set off of Losses (Sections 70 to 80)
Chapter-11 Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] Chapter-12 Agricultural Income & Its Tax Treatment [Sections 2(1A) and 10(1)] Chapter-13 Assessment of Individuals
Chapter 14 Assessment of Hindu Undivided Family
Chapter-15 Assessment of Firms
Chapter 16 Assessment of Association of Persons
Chapter-17 Assessment of Co-operative Societies
Chapter 18 Assessment of Companies
Chapter-19 Taxation of Non-Residents [Chapter XII and XIIA of the Income-tax Act] Chapter-20 Deduction of Tax at Source [Sections 190 to 206CA] Chapter-21 Advance Payment of Tax [Sections 207-211, 217 & 219] Chapter-22 Return of Income and Procedure of Assessment [Sections 139 to 154] Chapter-23 Liability in Special Cases [Chapter XV, Sections 159 to 179] Chapter-24 Collection and Recovery of Tax [Sections 156, 220 to 232] Chapter-25 Refunds [Sections 237 to 241] Chapter-26 Appeals and Revision [Sections 246 to 264] Chapter-27 Settlement of cases [Sections 245A to 245L] Chapter-28 Penalties and Prosecutions
Chapter-29 Tax Planning and Tax Management
Part II International Taxation (Relevant Only Under New Syllabus)
Chapter-1 Basic concepts of International Taxation
Chapter-2 Double Taxation Relief [Sections 90 to 91] Chapter-3 Transfer Pricing Provisions( Sections 92 to 92F)
Chapter-4 Advance Pricing Agreements
Chapter-5 Advance Rulings
Part III GST
Chapter 1 Basic Concepts of Indirect Taxes and Introduction of GST
Chapter 2 Supply under GST
Chapter 3 Levy and Collection
Chapter 4 Exemption from GST
Chapter 5 Taxability of Composite and Mixed Supply
Chapter 6 Location of the Supplier and Place of Supply of Goods and Services
Cahtper 7 Composition Levy
Chapter 8 Time of Supply
Chatper 9 Value of Supply
Chapter 10 Input Tax Credit and its Utlisation
Chapter 11 Tax Invoice, Credit and Debit Notes
Chapter 12 Registration
Chapter 13 Payment of Tax
Chapter 14 Returns
CHAPTER 15 Accounts and Records under GST
Chapter 15 Assessment and audit
Chapter 17 Anti Profiteering Measure