Systematic Approach to Income Tax (CA inter)

Systematic Approach to Income Tax (CA inter)

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Author : Dr. Girish Ahuja, Dr. Ravi Gupta
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This 50th Edition (Reprint June 2025) of Systematic Approach to Income Tax, authored by Dr. Girish Ahuja and Dr. Ravi Gupta, provides a comprehensive and practical resource on the law and practice of income tax in India, updated for the Assessment Year 2025–2026. Designed for CA Inter, CMA Inter, CS Executive, and other specialised courses, it is equally valuable for professionals, academicians, and students seeking a clear and authoritative guide to the subject.


The book covers the latest provisions of the Income-tax Act, 1961 and allied rules, incorporating all amendments up to date, and is structured to enable systematic learning, easy revision, and application in exams and practice. Its balanced blend of theoretical explanation and solved illustrations makes it a preferred choice for both self-study and classroom reference.


The coverage spans the full scope of the subject, including:

• Basic Concepts and Definitions under the Income-tax Act, 1961

• Residential Status and Tax Incidence

• Income Exempt from Tax

• Computation under the Five Heads of Income – Salaries, House Property, Business or Profession, Capital Gains, and Other Sources

• Clubbing of Income and Aggregation Rules

• Deductions under Chapter VI-A and Rebates

• Set-off and Carry Forward of Losses

• Computation of Total Income and Tax Liability for Individuals, HUFs, Firms, LLPs, and Companies

• Tax Deducted at Source (TDS), Tax Collected at Source (TCS), and Advance Tax Provisions

• Assessment Procedures, Reassessments, and Rectifications

• Penalties, Prosecutions, and Recovery Mechanisms

• Special Provisions for Non-Residents and International Taxation

• Updated Tax Rates, Surcharge, and Cess applicable for A.Y. 2025–2026


Key Highlights:

• Comprehensive coverage of theory and practice in a single volume

• Ample solved illustrations for conceptual clarity

• Step-by-step computation methodology for each topic

• Includes amendments introduced up to the latest Finance Act

• Golden Jubilee Edition marking 50 editions of trusted reference


This edition is particularly suitable for:

• Students preparing for CA Inter, CMA Inter, CS Executive, and other professional examinations

• Teachers and academicians as a ready reference for the latest tax provisions

• Practitioners and consultants requiring an updated, exam-oriented, and practically useful reference


Whether for examination preparation or professional application, this book continues to uphold its legacy as one of the most reliable and structured guides to Indian income tax 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.

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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