Highlights of the Book
The aim of the book is to help and enable the readers in understanding the intricate problems relating to Income Tax and GST.
A unique feature is that each Chapter contains summarised provisions in the beginning, to give a bird’s eye view of the subject and to quickly recapitulate the important points.
A novel feature of this book is that it contains more than 1200 Multiple Choice Questions, 300 True or False Questions, 200 Fill in the Blanks and 500 Problems & Solutions, which will help students to recapitulate the concepts of direct and indirect taxes.
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 2021-2022. The amendments made by the Finance Act, 2020 have been incorporated at appropriate places in the book.
The Practical Problems include selected questions from the examinations of various Universities and Professional Institutes.
For the benefit of the readers, the solutions to the problems have been explained in a systematic and lucid manner which will facilitate the students to easily comprehend the complex direct and indirect taxes.
The book is useful for the students appearing in CA Inter-IPCC, CS Exec., CMA Inter and CFA examinations. 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 contains Problems & Solutions to:
—— Systematic Approach to Taxation (For CA Inter-IPCC)
——-Systematic Approach to Tax Laws & Practice (For CS Exec.)
——-Systematic Approach to Direct Taxation (For CMA Inter)