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............................................................................................................................. Description • 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 student. • Each topic, after a theoretical exposition, is followed by plenty of illustrations with solutions to facilitate the busy student 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. • A novel feature in the book is the section-wise study given in the beginning of each chapter to enable the students to make a systematic study of the law User-friendly examination-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 the Assessment Year 2012-2013. The amendments made by the Finance Act, 2011 have been incorporated at appropriate places in the book. The amendments made by the Finance Act, 2008 have also been given by way of Highlights of Amendments in the beginning of the book to help the readers refer' to them at a glance. • The book, at the end, contains CS-Exec. and CWA Inter question papers with answers to practical questions, for the last few years (answers being given as per the law applicable for A.Y. 2009-2010). • The book is useful for the students appearing in CS-Exec. & CWA-Inter exams and other specialised studies. ............................................................................................................................. Contents 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, 10B and 11 to 13A) Chapter 3A. Computation of Total Income and Tax Liability (Sections 14, 14A, 288A and 288B) 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 and Foreign Companies [Chapter XII and XIIA of the Income-tax Act] Chapter 20. Double Taxation Relief [Sections 90 to 91] Chapter 21. Return of Income and Procedure of Assessment [Sections 139 to 154] Chapter 22. Deduction and Collection of Tax at Source [Sections 190 to 206CA] Chapter 23. Collection and Recovery of Tax [Chapter XV, Sections 159 to 179] Chapter 24. Advance Payment of Tax [Sections 207-211, 217 & 219] Chapter 25. Refund [Sections 237 to 241] Chapter 26. Appeals and Revision [Sections 246 to 264] Chapter 27. Penalties and Prosecutions Chapter 28. Wealth Tax Chapter 29. Service Tax - Concept and General Principles Chapter 30. Charge of Service Tax Chapter 31. Registration Chapter 32. Valuation of Taxable Services Chapter 33. Payment of Service Tax Chapter 34. Furnishing of returns of Service Tax Chapter 35. Assessment, Adjudication Procedure, Appeals and Advance Rulings Chapter 36. VAT - Concepts and General Principles Chapter 37. Design and State Level VAT Chapter 38. Principles, Variants and Methods of Computation of VAT Chapter 39. General requirement for VAT System Questions Set for C.S. (Exec.) Examinations with Answers only to Practical Questions (June 2011 to June 2001) Questions Set for ICWAI (Inter) Examinations with Answers only to Practical Questions (June 2011 to December 2005) ............................................................................................................................. Author Details Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. 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 Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, 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 member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation. 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. .............................................................................................................................
