Taxmann CA Inter Students Guide To Income Tax Including GST Problems & Solutions By Monica Singhania Vinod K Singhania Applicable for November 2023 Exam

Description

Taxmann CA Inter Students Guide To Income Tax Including GST Problems & Solutions By Monica Singhania Vinod K Singhania Applicable for November 2023 Exam

Taxmann CA Inter Students Guide To Income Tax Including GST Problems & Solutions By Monica Singhania Vinod K Singhania Applicable for November 2023 Exam

Description

Taxmann’s flagship publication for Students on Income Tax & GST Laws focuses on New Problems & Different Solutions. Besides illustrations & solved problems, it contains unsolved exercises based on the readers’ queries received by the authors over the years.

This book is an authentic, up-to-date & amended book on Income Tax problems & solutions for the following students

• CA Intermediate (Nov. 2023)
• CS Executive (Dec. 2023)
• CMA (Dec. 2023)
• B.Com.
• M.Com.
• MBA
• Other Professional Examinations

The Present Publication is the 27^th Edition and is updated until 31^st May 2023. Practical income-tax problems are solved per the law applicable for A.Y. 2023-24. GST problems are solved as per law amended up to 31^st May 2023.

This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania with the following coverage:

• [Provisions of Income Tax & GST along with a Guide] Section One covers provisions of Income Tax & GST along with a guide for students to update and refresh their knowledge
• [Solved Problems on Typical Contemporary Issues of Law] Section Two covers solved problems, with a ‘specific emphasis on typical contemporary issues of the law in recent years. These set of problems are unique as they have not been covered in any examination paper, nor are these found in similar print books
• [Solutions to the Problems Showing the Right Approach] Section Three covers solutions to problems similar to the unsolved exercises in [69^th Edition] of Taxmann’s Students’ Guide to Income-tax, including GST. The idea behind this is to induce the students to solve the unsolved exercises on their own while they have a working model before them showing the right approach

The contents of this book are as follows:

• Basic concepts that one must know
• Residential status and its effect on tax incidence
• Income that is exempt from tax
• Income under the head ‘Salaries’ and its computation
• Income under the head ‘Income from house property’
• Income under the head ‘Profits and gains of business or profession and its computation
• Income under the head ‘Capital gains’ and its computation
• Income under the head ‘Income from other sources’ and its computation
• Clubbing of income
• Set-off and carry forward of losses
• Permissible deductions from gross total income
• Meaning of agriculture income and its tax treatment
• Individuals – Computation of taxable income
• Hindu undivided families
• Firms and association of persons
• Return of income
• Advance payment of tax
• Tax deduction and collection at source
• Interest payable
• GST
• Appendix
  • Tax Rates

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About the author

Vinod K. Singhania

Dr. Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.

Monica Singhania

Dr. Monica Singhania is a Professor at Faculty of Management Studies, University of Delhi. She is a post-graduate from the Delhi School of Economics and a Fellow Member of the Institute of Chartered Accountants of India. She has the distinction of being placed on the merit list of the examinations conducted by both the university and the Institute.

She has been awarded a PhD in corporate taxation from the University of Delhi. She is the author of 7+ books on direct tax laws and several research papers published in leading journals.