Systematic Approach to Taxation containing Income Tax & GST

Description Systematic Approach to Taxation containing Income Tax & GST Applicable for May 2026, September 2026 and January 2027 Examination for CA Inter/CMA Inter/CS Executive – 51st Edition (January 2026) is a comprehensive and authoritative textbook on Indian taxation, authored by Dr. Girish Ahuja and Dr. Ravi Gupta and published by Commercial Law Publishers. Spanning 1008 pages, this extensively updated paperback edition provides systematic and concept-based coverage of Income Tax and Goods & Services Tax (GST), incorporating the latest amendments, judicial developments, and practical illustrations relevant for assessment year updates as applicable in 2026. Renowned for its clarity and depth, this book is widely regarded as a standard reference for CA, CS, CMA, B.Com, M.Com, MBA students, as well as tax practitioners, academicians, and professionals seeking a structured understanding of direct and indirect taxation. �� Key Features: Comprehensive coverage of Income Tax & GST in one volume. Updated with latest amendments & judicial developments. Systematic, exam-oriented and practitioner-friendly approach. Trusted authors with decades of academic excellence. �� Limited-Period Offer: Flat 15% Discount with Free Shipping Chapter Number Description Page Number Preface to the Fiftieth Edition VII Syllabus: Paper 3: Taxation IX Section A: Income-tax Law (50 Marks) IX Section B – Goods and Services Tax (GST) (50 Marks) IX Part 1 INCOME TAX Chapter 1 Introduction 3 Chapter 2 Scope of Total Income & Residential Status 32 Chapter 3 Incomes which do not form part of Total Income 56 Chapter 3A Computation of Total Income and Tax Liability [Sections 14, 14A, 288A and 288B] 81 Chapter 4 Income under the Head “Salaries” [Sections 15 to 17] 84 Chapter 5 Income under the Head “Income from House Property” [Sections 22 to 27] 181 Chapter 6 Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44D] 216 Chapter 7 Income under the Head “Capital Gains” [Sections 45 to 55A] 338 Chapter 8 Income under the Head “Income from Other Sources” [Sections 56 to 59] 447 Chapter 9 Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65] 467 Chapter 10 Set off or Carry Forward and Set off of Losses [Sections 70 to 80] 479 Chapter 11 Deductions to be made in Computing Total Income [Sections 80A to 80U (Chapter VIA)] 499 Chapter 12 Agricultural Income & its Tax Treatment [Sections 2(1A) and 10(1)] 548 Chapter 13 Assessment of Individuals 558 Chapter 14 Return of Income [Sections 139 to 140A] 596 Chapter 15 Deduction and Collection of Tax at Source [Sections 190 to 206AA] 627 Chapter 16 Advance Payment of Tax [Sections 207-211, 217 & 219] 679 Chapter 17 Case Scenarios (Direct Tax) 688 Part 2 Goods and Services Tax (GST) Chapter 1 Basic Concepts of Indirect Taxes and Introduction of GST 709 Chapter 2 Supply under GST 725 Chapter 3 Levy and Collection (Taxable Event) 747 Chapter 4 Exemption from GST 764 Chapter 5 Taxability of Composite and Mixed Supply 784 Chapter 6 Location of the Supplier and Place of Supply of Goods and Services 789 Chapter 7 Composition Levy (Composition Scheme) 808 Chapter 8 Time of Supply 817 Chapter 9 Value of Supply 833 Chapter 10 Input Tax Credit and its Utilisation 848 Chapter 11 Tax Invoice, E-Way Bill and Credit & Debit Notes 885 Chapter 12 Registration 906 Chapter 13 Payment of Tax, TDS & TCS under GST 939 Chapter 14 Returns 955 Chapter 15 Accounts & Records 975 Chapter 16 Case Scenarios (GST) 979