Taxmann's Students' Guide to Income Tax Including GST | Problems & Solutions

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Contents

I-12

➢ Provisions in brief ➢ Solved problems

➢ Provisions in brief ➢ Solved problems ➢ Problems based upon similar unsolved exercises given in Students Guide to Income-tax

➢ Provisions in brief ➢ Solved problems

➢ Tax rates

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Income under the head “Profits & gains of business or profession”

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Provisions in brief

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Income under the head “Profits & gains of business or profession”

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Expenditure on scientific research [Sec. 35]

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Expenditure for obtaining right to use spectrum for telecommunication services [Sec. 35ABA]

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Provisions in brief

Amortization of telecom license fees [Sec. 35ABB]

Investment linked tax incentive [Sec. 35AD]

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Income under the head “Profits & gains of business or profession”

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Provisions in brief

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Income under the head “Profits & gains of business or profession”

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Provisions in brief

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Income under the head “Profits & gains of business or profession”

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Provisions in brief

Disallowance under section 40A

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Amount not deductible in respect of certain unpaid liabilities [Sec. 43B]

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Income under the head “Profits & gains of business or profession”

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Provisions in brief

16a

Different taxpayers When they are covered by the provisions of compulsory audit under section 44AB (audit report should be obtained on or before the due date of submission of return of income)

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See Foot Note 19, next page.

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Problem P6.1

Income under the head “Profits & gains of business or profession”

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Solved problems

Problem P6.2

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STUDENTS' GUIDE TO INCOME TAX INCLUDING GST PROBLEMS & SOLUTIONS AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

Vinod K. Singhania, Monica Singhania TAXMANN 24/01/2024 28TH EDITION 9789357788816 594 PAPERBACK

Rs. 1295

DESCRIPTION Taxmann's flagship publication for Students on Income Tax & GST Laws focuses on New Problems & Different Solutions. Besides illustrations & solved problems, it contains unsolved exercises based on the readers' queries received by the authors over the years.

This book is an authentic, up-to-date & amended book on Income Tax problems & solutions for the following students • CA Intermediate (May 2024) • CS Executive (June 2024) • CMA (June 2024) • B.Com. • M.Com. • MBA • Other Professional Examinations The Present Publication is the 28th Edition and amended until 1st December 2023. Practical income-tax problems are solved per the law applicable for A.Y. 2024-25. GST problems are solved as per law amended up to 1st December 2023.

This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania with the following coverage: • [Provisions of Income Tax & GST along with a Guide] Section One covers provisions of Income Tax & GST along with a guide for students to update and refresh their knowledge • [Solved Problems on Typical Contemporary Issues of Law] Section Two covers solved problems, with a 'specific emphasis on typical contemporary issues of the law in recent years. These set of problems are unique as they have not been covered in any examination paper, nor are these found in similar print books • [Solutions to the Problems Showing the Right Approach] Section Three covers solutions to problems similar to the unsolved exercises in [70th Edition] of Taxmann's Students' Guide to Income-tax, including GST. The idea behind this is to induce the students to solve the unsolved exercises on their own while they have a working model before them showing the right approach

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