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Students Guide To Income Tax Including GST

Students Guide To Income Tax Including GST

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Author: Vinod K. Singhania and Monica Singhania

Year: 2022 | AY 2022-23

Taxmann'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. 22), CS Executive (June/Dec. 22), CMA (June/Dec. 22), B.Com., M.Com., MBA, and other Professional Examinations.

The Present Publication is the 66th Edition, updated till 10th November 2021, 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. 2022-23 
    • GST problems are solved in accordance with law as amended up to 10th November 2021
  • [Features] of this book is 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
    • Follows Six-Sigma Approach to achieve the benchmark of 'Zero-Error'
  • Also Available:
    • For Solutions to the unsolved exercises, students may refer to '[24th Edition] Taxmann's Students' Guide to Income Tax including GST Problems & Solutions'
    • [3rd Edition] Taxmann's CRACKER for Taxation with application-based MCQs & Integrated Case Studies
    • COMBO for Textbook & Problems & Solutions
    • COMBO for Textbook, Problems & Solutions, and CRACKER


The 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
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