Description
Taxmann Publications Mcqs On Tax Laws (Theory And Problem Based Mcqs) For June 2021 Exams by Kamal Bansal
This book is designed exclusively as per the requirements of CS Examinations pattern, as prescribed by ICSI. Each chapter covers Problems & Solutions along with Multiple Choice Questions. This book is a comprehensive work, with lucid and systematic presentation for theory, practical questions & MCQs.
The Present Publication authored by CA (Dr.) K.M. Bansal & CA Anjali Agarwal, is the 3rd Edition for New Syllabus, with the following noteworthy features:
Coverage of this book includes
Fully Solved Question Papers of the following:
December 2020 Exam (New Syllabus)
[Theory & Problem Based MCQs] are provided with hints for practical questions
[Amended] Law stated in this book is as amended up to 30th November 2020 & Covers the latest applicable provisions and amendments
Solutions in this book are provided as per the following
Income Tax Solutions as per Assessment Year 2021-22
GST/Customs Solution as per Finance Act 2020 & Applicable Circulars/Notifications for June 2021 Exam
Also Available:
[9th Edition] of Taxmann’s CRACKER on Tax Laws including GST & Customs Law
[1st Edition] of Taxmann’s Quick Revision Charts on Tax Laws
The contents of this book are as follows:
Part I – Direct Taxes (50 Marks)
Introduction
Basic Concepts of Income Tax
Incomes which do not form Part of Total Income
Computation of Income under Various Heads
Clubbing Provisions and Set Off and/or Carry Forward of Losses
Deductions from Gross Total Income, Rebate and Relief
Computation of Total Income and Tax Liability of Various Entities
Classification and Tax Incidence on Companies
Procedural Compliance
Assessment, Appeals & Revisions
Part II – Indirect Taxes (50 Marks)
Concept of Indirect Taxes at a Glance
Basics of Goods and Services Tax
Concept of Time, Value & Place of Taxable Supply
Input Tax Credit, Computation of GST Liability & Job Work
Procedural Compliances under GST
Basic Overview of IGST, UTGST and GST Compensation Cess
Overview of Customs Act