Description
Bharat Law House Pvt. Ltd. Notes and Workbook TAXATION For CA Inter Module 2 INCOME TAX by CA. Arvind Tuli
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