Systematic Approach To Direct & Indirect Taxation by CMA New Syllabus 2022 & Dr. Girish Ahuja & Dr. Ravi Gupta is a Practice book on GST, Service Tax & Indirect Tax on Conferenza, priced at ₹1,196 (20% off MRP ₹1,495). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,196 · 20% off
- Course
- Practice
- Subject
- GST, Service Tax & Indirect Tax
Systematic Approach To Direct & Indirect Taxation
by CMA New Syllabus 2022 & Dr. Girish Ahuja & Dr. Ravi Gupta
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- GST, Service Tax & Indirect Tax
- Author
- CMA New Syllabus 2022 & Dr. Girish Ahuja & Dr. Ravi Gupta
- Publisher
- Commercial Law Publishers
About this book
Systematic Approach to Direct and Indirect Taxation by Dr. Girish Ahuja and Dr. Ravi Gupta covers Income Tax together with GST and Customs in one book for CMA Intermediate. This 24th edition follows the New Syllabus 2022 and applies to the June 2024 and December 2024 examinations for Assessment Year 2024-2025.
At a glance
| Edition | 24th edition |
| Authors | Dr. Girish Ahuja and Dr. Ravi Gupta |
| Syllabus | CMA Intermediate, New Syllabus 2022 |
| Exam attempts | June 2024 and December 2024 |
| Assessment year | 2024-2025 |
| Publisher | Commercial Law Publishers |
What's inside
- Basic concepts, residential status and tax incidence, with computation under each head of income
- Chapter VI-A deductions and exemptions, set-off and carry forward of losses, and clubbing of income
- Assessment procedures, appeals, penalties and prosecutions, plus TDS, TCS, advance tax and return filing
- Special provisions for non-residents and international taxation
- GST framework, levy and collection of CGST, SGST, IGST and UTGST, and the input tax credit mechanism
- Updated with the latest amendments, case laws and tax rates for AY 2024-2025
Who should buy this
- CMA Intermediate students on the New Syllabus 2022
- Students appearing in the June 2024 or December 2024 CMA exams
- Tax practitioners who want direct and indirect tax in a single systematic text
Publisher's description
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.
Frequently asked questions
What is Systematic Approach To Direct & Indirect Taxation?+
Systematic Approach to Direct and Indirect Taxation by Dr. Girish Ahuja and Dr. Ravi Gupta covers Income Tax together with GST and Customs in one book for CMA Intermediate. This 24th edition follows the New Syllabus 2022 and applies to the June 2024 and December 2024 examinations
Who is the author of Systematic Approach To Direct & Indirect Taxation?+
CMA New Syllabus 2022 & Dr. Girish Ahuja & Dr. Ravi Gupta (Commercial Law Publishers).
How much does Systematic Approach To Direct & Indirect Taxation cost?+
Systematic Approach To Direct & Indirect Taxation is available for ₹1196 (MRP ₹1495) on Conferenza, with fast delivery.
Which exam is Systematic Approach To Direct & Indirect Taxation for?+
Practice — GST, Service Tax & Indirect Tax.
Is Systematic Approach To Direct & Indirect Taxation good for self-study of GST, Service Tax & Indirect Tax?+
Systematic Approach To Direct & Indirect Taxation is a GST, Service Tax & Indirect Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for GST, Service Tax & Indirect Tax?+
There's no single "best" book for GST, Service Tax & Indirect Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Systematic Approach To Direct & Indirect Taxation by CMA New Syllabus 2022 & Dr. Girish Ahuja & Dr. Ravi Gupta is one Practice option; compare it with other GST, Service Tax & Indirect Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Systematic Approach To Direct & Indirect Taxation available as a free PDF download?+
Systematic Approach To Direct & Indirect Taxation is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.