CMA Inter Direct Taxation Book by Girish Ahuja, Ravi Gupta for June 2018 Exam. Systematic Approach to Direct Taxation- Containing Income Tax & International Taxation. CCH Systematic Approach Direct Taxation & International Taxation For CMA Inter By Girish Ahuja , Ravi Gupta Applicable For June 2018 Exam. Purchase CMA Inter Book for June 2018 Exams, this Book is not available in pdf format.
CMA Inter Direct Taxation Book by Girish Ahuja, Ravi Gupta for June 2018
CMA Inter Direct Taxation (Systematic Approach Direct Taxation & International Taxation) Book by Girish Ahuja, Ravi Gupta for June 2018 Exam
- A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the studen The topics are explained with the help of Tabular and Graphical Presentation, to make it simple for students, to understand the concept.
- Each topic, after a t heretical l exposition, is followed by plenty of illustrations with solutions to facilitate the busy student to millstream the practical application of the la Numerous problems and solutions have been given to enable th e students to clearly grasp the intricate provisions. There are more than 500 Illustrations, Examples, Practical and Theoretical Questions which help students to understand the practical aspects.
- A novel feature in the book is t he Section-wise Study given in the beginning of each chapter to enable the stude ~t s to make a systematic study of the law & User-friendly E)(lamination-oriented Style that facilitates the comprehension in both section wise and topic wise manner,
- Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for t he Assessment Year 2018- The amendments made by the Finance Act, 2017 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance Act, 2017 have also been given in t he beginning of the book to facilitate a quick glance to the readers about the latest,
- The book, at t he end, contains CMA Inter Question Papers for the last few years, with answers to practical questions (answers being given as per the law applicable for Y. 2018-2019).
- The book is useful for the students appearing in CMA Inter and other Specialized Studies. It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as the Departmental examinations of the Income-tax Department.
It is with pride and pleasure that we place before the readers the sixteenth 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 (0 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, 2017 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
Author: Girish Ahuja & Ravi Gupta
Publisher: Bharat Law House
Edition: For June 2018 Exam
Part A — Income Tax
Chapter 1 Introduction (Sections 1 to 4)
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, 10A, IOB and 11 to 13A)
Chapter 3A Computation of Total Income and Tax Liability (Sections 14, 14A, 288A and 2888}
Chapter 4 Income under the Head “Salaries” (Sections 15 to 17] 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 SOU (Chapter VIA}}
Chapter 12 Agricultural Income & Its Tax Treatment [Sections 2(1 A) 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 and Collection of Tax at Source [Sections 190 to 206CA] Chapter 21 Advance Payment of Tax [Sections 207-211, 217 & 219] Chapter 22 Collection and Recovery of Tax [Sections 156, 220 to 232] Chapter 23 Refunds [Sections 237 to 241] Chapter 24 Tax Planning and Tax Management
Part B — International Taxation
- Chapter 26 Basic concepts of International Taxation
- Chapter 27 Transfer Pricing — Special Provisions Relating to Avoidance of Tax [Chapter X, Sections 92 to 92F, 93 & 94A]
- Chapter 28 Advance Pricing Agreements Questions Set for CMA (Inter) Examinations with Answers only to Practical Questions (June 17 to December 2010)