Systematic Approach To Direct & Indirect Taxation

Systematic Approach To Direct & Indirect Taxation

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Author : Dr. Girish Ahuja, Dr. Ravi Gupta
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As per New Syllabus 2023
This 24th edition of Systematic Approach to Direct & Indirect Taxation, authored by Dr. Girish Ahuja and Dr. Ravi Gupta, is designed as per the New Syllabus 2022 for CMA Intermediate and other specialised studies. It is applicable for the June 2024 and December 2024 Examinations (Assessment Year 2024–2025).

The book provides an integrated and systematic coverage of both Direct Taxes (Income Tax) and Indirect Taxes (GST and Customs), combining conceptual clarity with practical application. Written by leading taxation experts, this edition is meticulously updated with the latest amendments, case laws, and tax rates relevant for AY 2024–2025, making it an indispensable resource for CMA students and tax practitioners.

The content spans the full scope of Direct and Indirect Taxation, including:

Direct Taxes – Income Tax
• Basic Concepts, Residential Status, and Tax Incidence
• Computation under various heads of income – Salaries, House Property, Profits & Gains of Business or Profession, Capital Gains, and Other Sources
• Deductions under Chapter VI-A and Exemptions
• Set-off and Carry Forward of Losses, Clubbing of Income
• Assessment Procedures, Appeals, Penalties, and Prosecutions
• TDS, TCS, Advance Tax, and Filing of Returns
• Special Provisions for Non-Residents and International Taxation

Indirect Taxes – GST & Customs
• Overview and Conceptual Framework of GST
• Levy and Collection of CGST, SGST, IGST, and UTGST
• Input Tax Credit Mechanism and GST Returns
• Time, Value, and Place of Supply under GST
• Exemptions, Reverse Charge Mechanism, and E-way Bills
• Customs Law – Levy, Exemptions, and Types of Duties
• Valuation of Goods, Import and Export Procedures
• Baggage Rules, Warehousing, and Drawback Provisions

Special Features of this Edition:
• Thoroughly updated with all recent legislative amendments and notifications
• Illustrations and solved problems for practical understanding
• Past exam questions with solutions for CMA Intermediate preparation
• Suitable for both classroom study and self-learning

This edition is particularly suitable for:
• CMA Intermediate students preparing for June & Dec. 2024 exams
• Professionals and trainees in taxation seeking a single comprehensive reference
• Academicians and institutions teaching tax law
• Competitive exam aspirants requiring accurate and updated tax content

Whether for examinations or professional practice, the Systematic Approach to Direct & Indirect Taxation offers a complete, logically structured, and up-to-date treatment of income tax, GST, and customs law.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the authors

Dr. Girish Ahuja

Dr. Girish Ahuja

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

 

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Dr. Ravi Gupta

Dr. Ravi Gupta

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

 

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