Description
Aadhya Prakashan Comprehensive Guide To Taxation (Income Tax Part-I) by Yogendra Bangar and Vandana Bangar
This book covers the syllabus prescribed for CA Intermediate Course (New Scheme) as well as CA Intermediate (IPCC) (Old Scheme).
The book incorporates the following:
Amendments made by Finance (No. 2) Act, 2019 applicable for Assessment Year 2020-21.
All the latest developments in Income Tax Law including Circulars and Notifications and Judicial Pronouncement upto October 31st, 2019.
New and Unique 411 Illustrations
Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
Coverage of Past CA/CS Examination Questions (upto Nov. 2019 Exams).
Appendix: CA Intermediate "Taxation" (Income Tax) Suggested Answer Nov. 2019 (New Scheme)
Table of Contents:
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)
Tax Deduction at Source, Tax Collection at Source and Advance Tax
Provisions for Filing of Return of Income and Self Assessment