CCH Systematic Approach to Taxation Containing Income Tax & GST for Old And New Syllabus By Dr Girish Ahuja Dr Ravi Gupta Applicable For May 2020 Exam

Contents

PART I: INCOME TAX

1. Introduction
2. Scope of Total Income & Residential Status
3. Incomes which do not form part of Total Income
4. Computation of Total Income and Tax Liability
5. Income under the Head “Salaries
6. Income under the Head “Income from House Property
7. Income under the Head “Profits and Gains of Business or Profession
8. Income under the Head “Capital Gains
9. Income under the Head “Income from Other Sources”
10. Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
11. Set off or Carry Forward and Set off of Losses
12. Deductions to be made in Computing Total Income
13. Agricultural Income & its Tax Treatment
14. Assessment of Individuals
15. Return of Income
16. Deduction and Collection of Tax at Source
17. Advance Payment of Tax

PART II: GST

18. Basic Concepts of Indirect Taxes and Introduction of GST
19. Supply under GST
20. Levy and Collection (Taxable Event)
21. Exemption from GST
22. Tax-ability of Composite and Mixed Supply
23. Location of the Supplier and Place of Supply of Goods and Services
24. Composition Levy (Composition Scheme)
25. Time of Supply
26. Value of Supply
27. Input Tax Credit and its Utilisation
28. ‘Tax Invoice, E. Way Bill and Credit & Debit Notes
29. Registration
30. Payment of Tax
31. Returns