Description
Aadhya Prakashan Comprehensive Guide to Taxation (Part-I Income Tax) for Nov 2021 Exam 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 Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021-22.
All the latest developments in Income Tax Law including Circulars and Notifications and Judicial Pronouncement upto April 30th, 2021.
New and Unique 413 Illustrations
Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
Coverage of Past CA Examination Questions (upto November 2020 / January 2021 Exams).
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
Tax Deduction at Source, Tax Collection at Source and Advance Tax
Provisions for Filing of Return of Income and Self Assessment