Name: Professional Approach to Direct Tax Laws &amp; International Taxation by Girish Ahuja &amp; Ravi Gupta (Set of 2 Vols.) - 46th Edition 2024
SKU: 9789356039452
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Professional Approach to Direct Tax Laws & International Taxation by Girish Ahuja & Ravi Gupta (Set of 2 Vols.) – 46th Edition 2024

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Professional Approach to Direct Tax Laws & International Taxation by Girish Ahuja & Ravi Gupta (Set of 2 Vols.) – 46th Edition 2024

SKU: 9789356039452 Category: TAXATION LAW, INDIRECT TAX, DIRECT TAX, INCOME-TAX, GST, TDS, CA BOOKS

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Part 1 Direct Tax Laws & International Taxation – Volume 1

Chapter	Content	Page Number
1	Introduction [Sections 1 to 4]	1
2	Scope of Total Income and Residential Status [Sections 5 to 9B]	39
3	Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B]	81
4	Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries” [Sections 15 to 17] .	135
5	Income under the Head “Income from House Property” [Sections 22 to 27]	220
6	Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB]	250
7	Income under the Head “Capital Gains” [Sections 45 to 55A]	476
8	Income under the Head “Income from Other Sources” [Sections 56 to 59]	666
9	Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65]	705
10	Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D]	723
11	Set off or Carry Forward and Set off of Losses [Sections 70 to 80]s	735
12	Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)]	778
13	Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)]	847
14	Assessment of Individuals	861
15	Assessment of Hindu Undivided Family	889
16	Assessment of Firms (including LLP)	903
17	Assessment of Association of Persons	924
18	Assessment of Co-operative Societies	934
19	Assessment of Trusts [Sections 11 to 13]s	947

Direct Tax Laws & International Taxation – Volume 2

Chapter	Content	Page Number
20	Taxation of Mutual Associations	1027
21	Assessment of Companies	1034
22	Tonnage Tax Scheme	1084
23	Return of Income and Procedure of Assessment [Sections 139 to 154]	1101
24	Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D]	1193
25	Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e., Chapter XVIIA, XVIIB & XVIIBB]s	1211
26	Advance Payment of Tax [Sections 207-211, 218 & 219]	1361
27	Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A]	1372
28	Refunds [Sections 237 to 241 & 245]	1397
29	Appeals and Revision [Sections 246 to 264]	1406
30	Penalties and Prosecutions	1440
31	Dispute Resolution Committee in Certain Cases [Section 245MA]	1486
32	Income Tax Authorities [Sections 116 to 119]	1492
33	Business Reorganisation	1512
34	Concepts of Tax-planning and Specific Management Decisions	1544
35	Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB 92D, 92E & 92F]	1550
36	Liability in Special Cases [Chapter XV, Sections 159 to 179]	1563
37	Collection and Recovery of Tax [Section 220 to 232]t	1585
38	Miscellaneous Provisions	1597

Part 2 International Taxation

Chapter	Content	Page Number
1	Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act	1651
2	Double Taxation Relief [Sections 90, 90A and 91]	1694
3	Special Provisions Relating to Avoidance of Tax and General Anti- Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]w	1714
4	Advance Rulings [Sections 245N to 245V]s	1771
5	Equalisation Levy [Chapter VIII of the Finance Act, 2016]	1789
6	Overview of Model tax Conventions	1802
7	Application and Interpretation of Tax Treaties	1856
8	Fundamentals of Base Erosion and Profit Shiftings	1871

Additional information

BINDING	PAPERBACK
AUTHOR	DR GIRISH AHUJA & DR RAVI GUPTA
EDITION	2024
ISBN	9789356039452
PUBLICATION	COMMERCIAL LAW PUBLISHERS (INDIA) PVT LTD

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