Bharat Taxation Practice Manual New Syllabus For CA Inter By Arvind Tuli Applicable for May 2024 Exam
Bharat Taxation Practice Manual New Syllabus For CA Inter By Arvind Tuli Applicable for May 2024 Exam
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Bharat Taxation Practice Manual New Syllabus For CA Inter By Arvind Tuli Applicable for May 2024 Exam
Bharat Taxation Practice Manual New Syllabus For CA Inter By Arvind Tuli Applicable for May 2024 Exam
MODULE 1: INCOME TAX
Section | Chapter Name |
A | Basics, Residential Status and Rates of Tax |
(a) Structure of law A1: Power to make law A2: Procedure for passing Law A3: Bill & Act A4: Implementing the Law A5: Reading the Law A6: Appeals A7: Finance Acts | |
(b) Basis of Charge A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax | |
(c) Residential Status A13: Exception to Sec 6(1)(c) A14: Third exception to 6(1)(c) A15: Company A16: Rules for an Individual | |
(d) Scope of Income A17: Scope of Income A18: Sec 9(1)(v)/(vi)/(vii) A19: Sec 9(1)(i) vs 9(1)(vii) | |
(e) Rates of Tax A20: Comparative rates of Tax | |
B | Gifts B1: Gifts under Income Tax B2: Sec 56(2)(x) B3: Receipts for COVID 19 |
C | (a) Returns of Income C1: The entire story C2: Summary Sec 139 C3: Sec 139(1)(b) C4: Procedure for filing ROI C5: Sec 44AB Tax Audit C6: Due dates for ROI C7: Sec 139(8A) Updated Return C8: The total summary for ROI |
(b) PAN & AADHAR | |
D | (a) Advance Tax D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
(b) Tax Deducted at Source [TDS] D4: The entire system D5: Learning the sections D6: Sec 193 & 194A D7: TDS on Dividend D8: Sec 194C – works contract D9: Sec 194N – Cash withdrawal D10: Sec 19O – ECO | |
(c) Tax Collected at Source [TCS] D11: Sec 206C – an overview D12: Sec 206C(1F) – Motor Car D13: Sec 206C(1G) D14: Sec 206C(1H) | |
E | Exempted Income |
F | House Property F1: Sec 22 to 27 – an overview F2: Computing income under HP F3: Different types of building F4: Computing GAV F5: Interest u/s 24(b) F6: Restriction u/s 24(b) for SO/DSO house F7: Different situations for Houses F8: Sec 23(2) – So or DSO F9: More than 2 SO / DSO houses |
G | Salary G1: Salary – an overview G2: Gratuity G3: Pension an overview. G4: Pension & Commuted pension G5: Leave Encashment G6: Provident Funds G7: Rent free accommodation. G8: RFA on transfer from a city to another G9: Medical Facility G10: Education Facility G11: Motor Car Facility G12: Transfer & use of movable assets G13: Different salaries under salary |
MODULE 2: INCOME TAX
Section | Chapter Name | |
A | Capital Gains | |
A1: Overview of the Chapter A2: Capital Asset Sec 2(14) A3: Transfer Sec 2(47) A4: Exempted Transfer Sec 46/47 A5: Sec 48 Overview of NDCA A6: Sec 2(42A) Period of Holding A7: Full Value of Consideration A8: Sec 50C L&B A9: Treatment of Gift & Will A10: Securities A11: Securities transaction tax A12: Sec 112A & 111A A13: ESOP/Sweat equity A14: Self Generated Assets A15: Cost of Improvement A16: Time period for exemption A17: Exemptions from CG A18: Withdrawal u/s 54F A19: Withdrawal for deposit in CGAS A20: Withdrawal for sale of new asset A21: Withdrawal for sale of new asset A22: Withdrawal for sale of new asset A23: Special Income treatment A24: Maximum surcharge A25: Treatment of Insurance A26: Sec 45(1A) – Insurance A27: Sec 45(2) – conversion A28: Sec 45(5) – compulsory acq. A29: Sec 45(5A) – Jt. development A30: Sec 50B – Slump sale A31: VDA | ||
B | Business & Profession B1: Summary of receipts u/s 28 B2: Summary of Sec 30 to 37 B3: Summary of Sec 40 to 44 B4: Overview of Deprecation B5: Summary of Depreciation B6: Sec 35DDA VRS B7: Sec 35D Preliminary expenses B8: Expenses on shares / Debentures B9: Donations B10: Scientific Research B11: Interest on loan B12: Sec 35AD Specified Business B13: Sec 36(1)(vii)/41(1) B14: Sec 40a(i)/(ia) B15: Sec 43B – summary B16: Sec 43B – Detailed | |
C | Business Reorganisations and Presumptive Incomes C1: Sec 44AA Books of Accounts C2: Presumptive Incomes C3: Due date for Presumptive Businesses C4: Business Reorganisations C5: Explanations to Sec 43(1) | |
D | Other Sources D1: Overview D2: Treatment of TDS on Interest D3: Taxability of Interest and deductions D4: Sec 2(22)(e) Deemed Dividend | |
E | Clubbing of Income E1: Overview E2: Sec 27 v Sec 64 | |
F | Set off & C/fd of losses F1: Rules Sec 70 to 80 F2: Rules for loss under HP F3: Rules for loss under B&P F4: Rules for loss under CG F5: Rules for loss under Other Sources F6: Restricted Losses F7: Time periods for c/fd | |
G | Deductions from GTI G1: an overview G2: Summary of all deductions G3: Sec 80CCD G4: Sec 80D Computation G5: Sec 80G List G6: Comparison chart for Interest on HP G7: Sec 80QQB / 80RRB | |
H | Sec 10AA Units in SEZ H1: an overview | |
I | Sec 2(1A) & Sec 10(1) Agricultural Income I1: Sec 2(1A)(a) I2: Sec 2(1A)(b) I3: Sec 2(1A)(c) I4: Summary I5: Partly Agricultural and Partly taxable I6: Firm and Company into agriculture | |
J | Sec 115JC – AMT | |
K | Sec 115BAC – New tax regime K1: Overview K2: Comparison of Old and new tax system K3: Special Incomes summary | |
L | Total Income practice questions |
MODULE 3: G S T
Section | Chapter Name |
A | Introduction to GST A1: Power to make law A2: Overview of GST A3: Taxes subsumed after GST A4: No of Acts of GST in India A5: GST Council A6: Items not covered under GST A7: Import of service |
B | Concept of Supply B1: Overview of Sec 7 B2: Goods u/s 2(52) B3: Interest under GST B4: Import of Service u/s 7(1)(b) B5: Import of Service u/s 7(1)(b) & (c) B6: Distinct persons B7: Agents u/s 7(1)(c) B8: Negative List u/s 7(2) B9: Del Credere Agent |
C | Exempted Supply C1: Health Care service C2: Old age home C3: Rehabilitation professionals C4: Education services C5: Agricultural services C6: Due dates for ROI C7: Transportation of Goods & Passengers C8: The total summary for ROI C9: Legal Services |
D | Registration under GST D1: Liable to register D2: Compulsory registration u/s 24 D3: Exemption from registration u/s 23 D4: Due date for registration D5: Effective date for registration D6: Procedure for registration D7: Amendment of Registration D8: Cancellation of Registration D9: Revocation of cancellation D10: Cancellation & Revocation |
E | Charge of GST E1: Overview of Sec 9 E2: Transportation summary E3: GTA u/s 9(3) E4: Category II Summary E5: Govt./LA – Summary E6: Category III Summary E7: Category IV Summary E8: Sponsorship Service E9: Security Service E10: Banks Service E11: Builders u/s 9(4) E12: Eco u/s 9(5) |
F | Composition Dealer F1: Overview of Sec 10(1) / (2A) F2: Overview of Sec 10(1) F3: RCM u/s 10(1) F4: Registration for new dealer F5: Registration for normal dealer to CD F6: Turnover in a State F7: RD opting for CD |
G | Time of Supply G1: Overview of Sec 12 & 13 G2: Summary of Sec 12 G3: Sec 12(2) Forward Charge of goods G4: Sec 12(3) Reverse Charge of goods G5: Summary of Sec 13 G6: Sec 13(2) Forward Charge of Service G7: Sec 13(2) Reverse Charge of Service. |
H | Value of Supply |
I | Payment – Ledger System |
J | Input Tax Credit J1: Overview of Sec 16 J2: Blocked Credit – 1 J3: Blocked Credit – 2 J4: Blocked Credit – 3 J5: Blocked Credit – 4 |
K | Documents under GST K1: Summary |
L | E-Way Bill L1: Summary L2: Timelines E-Invoice L3: Summary |
M | Returns |
N | Accounts & Records |
O | TDS & TCS |
P | Place of Supply |
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