Description
Bharat Law House Pvt. Ltd. Notes Workbook TAXATION For CA Inter (3 Modules Set) by CA. Arvind Tuli
Section
Chapter Name
A
Basics, Residential Status and Rates of Tax
(a) Structure of law
A1: Power to make law
A2: Procedure for passing Law
A3: Bill & Act
A4: Implementing the Law
A5: Reading the Law
A6: Appeals
A7: Finance Acts
(b) Basis of Charge
A8: Person
A9: HUF
A10: Government Sector
A11: Charitable trust
A12: Mind Map of Income Tax
(c) Residential Status
A13: Exception to Sec 6(1)(c)
A14: Third exception to 6(1)(c)
A15: Company
A16: Rules for an Individual
(d) Scope of Income
A17: Scope of Income
A18: Sec 9(1)(v)/(vi)/(vii)
A19: Sec 9(1)(i) vs 9(1)(vii)
(e) Rates of Tax
A20: Comparative rates of Tax
B
Gifts
B1: Gifts under Income Tax
B2: Sec 56(2)(x)
B3: Receipts for COVID 19
C
(a) Returns of Income
C1: The entire story
C2: Summary Sec 139
C3: Sec 139(1)(b)
C4: Procedure for filing ROI
C5: Sec 44AB Tax Audit
C6: Due dates for ROI
C7: Sec 139(8A) Updated Return
C8: The total summary for ROI
(b) PAN & AADHAR
D
(a) Advance Tax
D1: Advance Tax
D2: Interest u/s 234A/B/C
D3: Returned & Assessed Tax
(b) Tax Deducted at Source [TDS]
D4: The entire system
D5: Learning the sections
D6: Sec 193 & 194A
D7: TDS on Dividend
D8: Sec 194C – works contract
D9: Sec 194N – Cash withdrawal
D10: Sec 19O – ECO
(c) Tax Collected at Source [TCS]
D11: Sec 206C – an overview
D12: Sec 206C(1F) – Motor Car
D13: Sec 206C(1G)
D14: Sec 206C(1H)
E
Exempted Income
F
House Property
F1: Sec 22 to 27 – an overview
F2: Computing income under HP
F3: Different types of building
F4: Computing GAV
F5: Interest u/s 24(b)
F6: Restriction u/s 24(b) for SO/DSO house
F7: Different situations for Houses
F8: Sec 23(2) – So or DSO
F9: More than 2 SO / DSO houses
G
Salary
G1: Salary – an overview
G2: Gratuity
G3: Pension an overview.
G4: Pension & Commuted pension
G5: Leave Encashment
G6: Provident Funds
G7: Rent free accommodation.
G8: RFA on transfer from a city to another
G9: Medical Facility
G10: Education Facility
G11: Motor Car Facility
G12: Transfer & use of movable assets
G13: Different salaries under salary
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