000 04024nam a2200205 4500
020 _a9789357788649
082 _a343.052/SIN/Stu
100 _aSinghania, Vinod
_91669240
245 _aStudent Guide to Income Tax
_b: Including GST
250 _a70th
260 _aNew Delhi,
_bTaxmann Publications (P.) ltd,
_c2023
300 _a1053 Pg
500 _aBook Purchased Under B.Com Funds @ Rs.1,650/-
505 _aThe contents of the book are as follows: Income Tax 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’ and its computation 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 – Computation of taxable income Firms and association of persons – Computation of taxable income Return of income Advance payment of tax Deduction and collection of tax at source Interest payable by assessee/Government GST Basic concepts of GST Concept of Supply Levy of GST Exemptions from GST Place of supply Time of supply Value of taxable supply Reverse charge mechanism Input tax credit Composition Scheme and Alternative Composition Scheme Registration Tax invoice, credit and debit notes Returns, tax payment and interest Provisions governing Real Estate Services Problems on GST Appendix Tax Rates Question set for CA (Intermediate) Examinations and Answers Depreciation rates for power-generating units Answers to unsolved exercises
520 _aTaxmann’s flagship publication for Students on Income Tax & GST Law(s) has been designed to bridge the gap between theory and application. This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. This book is an authentic, up-to-date & amended textbook on Income Tax & GST for students of CA Intermediate (May/Nov. 2024), CS Executive (June/Dec. 2024), CMA (June/Dec. 2024), B.Com., M.Com., MBA and other Professional Examinations. The Present Publication is the 70th Edition and amended upto 1st December 2023. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: [Coverage] of this book includes: Unit 1 – Income Taxes Unit 2 – GST [500+ Solved Problems] and an equal number of unsolved exercises [Question set for CA (Inter/IPCC) Examination] for the last five years is given along with solutions for theory as well as practical questions Answers to Income Tax problems are solved as per the law applicable for A.Y. 2024-25 GST problems are solved in accordance with law as amended up to 1st December 2023 [Features] of this book are as follows: [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster [Analytical Discussions] are included in each para supported by ‘well-thought-out-original-problems’. A unique style of illustrating all complex provisions has been adopted throughout this book [Every solved problem is followed by an unsolved exercise] for which answers are given at the end of the book For Solutions to the unsolved exercises, students may refer to the 28th Edition of Taxmann’s Students’ Guide to Income Tax including GST Problems & Solutions Follows the Six-Sigma Approach to achieve the benchmark of ‘Zero-Error’
546 _aEnglish
650 _aIncome Tax
_91669241
700 _aSinghania, Monica
_91669242
942 _cBK
999 _c1084504
_d1084504