More Details about Systematic Approach to Taxation Containing Income Tax & GST

General Information  
Author(s)Dr Girish Ahuja and Dr Ravi Gupta
PublisherWolters Kluwer
Edition40th Edition
Publish YearOctober 2018


It  is with pride and pleasure that we place before the readers the Readers edition of our book “Systematic Approach to Taxation” containing Income Tax and Indirect Taxes. This book caters to the revised syllabus of CA inter. The book contains both Income tax and GST

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 GST
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 20] 9- The amendments made by the Finance Act, 2018 have been given at appropriate places in the book. 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 CA Inter/JPCC with solutions to practical problems as per the law applicable for assessment year 2019-20.

Table of Contents:

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 (Clubbing of 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
Return of Income
Deduction and Collection of Tax at Source
Advance Payment of Tax

Basic Concepts of Indirect Taxes and Introduction of GST
Supply under GST
Levy and Collection (Taxable Event)
Exemption from GST
Tax-ability of Composite and Mixed Supply
Location of the Supplier and Place of Supply of Goods and Services
Composition Levy (Composition Scheme)
Time of Supply
Value of Supply
Input Tax Credit and its Utilisation
‘Tax Invoice, E. Way Bill and Credit & Debit Notes
Payment of Tax