Flairs Simplified Approach to Income Tax For B Com Girish Ahuja

Flairs Simplified Approach to Income Tax For B Com Girish Ahuja

Description

  • A simplified, systematic approach to the understanding of complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the students
  • Each topic, after a theoretical exposition, is followed by plenty of illustrations with solutions to facilitate the busy students to master the practical application of the law. Numerous problems and solutions have been given to enable the students to clearly grasp the intricate provisions. Each chapter contains theoretical and practical questions
  • 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 2024-25. The amendments made by the Finance Act, 2023 have been incorporated at appropriate places in the book.
  • The book is useful for students appearing for V Semester B. Com. / B.Com (Hons.) Examinations of Delhi University. It will also be useful for the graduate students of various Universities and Management Institutes

Contents

  1. Introduction
  2. Scope of Total Income & Residential Status
  3. Incomes which do not form part of Total Income
  4. Heads of Income and Income under the Head “Salaries
  5. Income under the Head “Income from House Property
  6. Income under the Head “Profits and Gains of Business or Profession
  7. Income under the Head “Capital Gains
  8. Income under the Head “Income from Other Sources
  9. Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
  10. Set off or Carry Forward and Set off of Losses
  11. Deductions to be made in Computing Total Income
  12. Agricultural Income & Its Tax Treatment
  13. Assessment of Individuals
  14. Assessment of Firms
  15. Return of Income [Sections 139 to 140A]
  16. Procedure for e-filing of ITR 1 and ITR 2
  17. Leading cases of Supreme Court
  18. Concepts of Tax-planning

About the Author

Dr Girish Ahuja :Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He was a senior faculty member of Shriram College of Commerce (Delhi University) and also has been visiting faculty member of the Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a Special Invitee to the Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of Finance and Taxation. He has also been appointed by the Govt. of India to the Central Board of Director of State Bank of India.

Dr. Ahuja has addressed more than 6000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

Dr Ravi Gupta :Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University.  He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. He has addressed more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc. He has been appointed by the Government of India as a member of the Committee constituted for Simplification of Income Tax Act. He is an independent director of many reputed companies. He has also been nominated Central council member of the Institute of Chartered Accountants of India by the govt. of India.

Weight 1.28 kg
bookauthor

Girish Ahuja, Ravi Gupta

binding

Paper back

edition

17th Edition 2024

hsn

49011010

language

English

publisher

Flair Publication

isbn

9788196515690

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Flair Simplified Approach to I...

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