Description
Aadhya Prakashan Comprehensive Guide To Tax Laws Mcq’S For Dec 2020 by Yogendra Bangar and Vandana Bangar
The distinguishing features of this book are –
Coverage of about 2,848 Multiple Choice Questions (including 814 MCQ’s on GST & Customs)
Coverage of all the latest developments in GST including Circulars and Notification upto June 30th, 2020.
Coverage of amendments in Direct Taxes by the Finance (No.2) Act, 2019.
Coverage of International Taxation, Tax Planning & Tax Management.
Appendix : Solved Paper CS Executive (MCQ’s) Dec. 2019 Module I (Paper 4)
Subject Index :
PART A – INCOME TAX (50 Marks)
Basic Concepts
Residential Status
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of Other Persons Included in Assessee’s Total Income
Aggregation of Income and Set-off of Loss
Deductions from Gross Total Income
Incomes Exempt from Tax
Assessment of Individuals
Assessment of Various Other Entities (HUF, FIRM/ LLP, AOP/BOI, NON-RESIDENTS, TRUSTS)
Tax Deduction at Source (TDS) and Advance Tax
Procedure for Assessment
Other Miscellaneous Topics
Tax planning and International Taxation
PART B – GST (50 Marks)
GST in India – A Brief Introduction
Supply Under GST
Charge of GST
Composition Levy
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit & Debit Notes and E-way Bill
Accounts and Records
Payment of Tax, TDS & TCS
Returns
Refunds
Administration, Assessment and Audit
Union Territory Goods and Services Tax
GST (Compensation to States)
Overview of Customs Act