(Includes Income-Tax Law and Goods and Service Tax Law)

Assessment Year 2019-2020

For B.Com, CA Intermediate Course (New) and CA-IPCC (Old) May 2019 Examinations

For Old and New Syllabus 

Model MCQs Covered 

Alongwith November 2018 Solved Paper

It is with a sense of satisfaction and pride the Thirty First Edition of the book is presented to the Students. As in the past, many professors, faculties and students have been sending critical comments as well as appreciative feedback on the contents of the Thirtieth Edition. The response so received has enabled us to revise the contents and provide a better shape to the book to meet the requirements of the student fraternity. Students pursuing CA Intermediate (New) and CA Intermediate (Integrated Professional Competence) Course (Old), predominantly comprise of CPT passed students, most of whom have joined the course immediately after completing school studies.

This aspect has also been borne in mind to provide simple introduction to concepts and systematic approach to learn the subject by solving illustrations and exercises at appropriate. Learning the subject of Taxation (Income-tax & GST), through this book, we sincerely believe, would enable the students to successfully qualify in Examinations. The book carries, at the end of each chapter, answers to selected past examination questions relating to the respective chapters. In this book, due care has been taken while including or editing the contents of various chapters. Portions which are excluded by Board of Studies of The Institute of Chartered Accountants of India have been deleted in this book. The details of such exclusions, topic-wise and section wise, have been appended as part of the Syllabus for the better understanding of the students

Syllabus for CA Intermediate Course (New)
Syllabus for CA Intermediate (Integrated professional competence course) Course (Old)
Arrangement of Sections
Pattern of Distribution of Marks
Recent Amendments – AY 2019- 20
Suggested Answers for CA Intermediate (IPC)
Income Tax

Basis of Charges
Incomes which do not form part of Total Income
Computation of Total Income
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 or Carry Forward of Loss
Deductions to be made in Computing Total Income
Rebatos and Relief
Heads of income at a Glance
Filing of Return of Income
Tax Deduction at Source and Introduction to Tax Collection at Source
Advance Tax, Self Assessment and Interest
Revision – Problems on Computation of Total Income and Tax Liability
Indirect Tax

GST – An Introduction
Taxable Supply
Charge of GST
Exemptions from GST
Time of Supply & Value of Supply
Input tax credit
Tax Invoice, Credit and Debit Notes
Payment of lax
Computation Problems
About the Authors
T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07.He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.He has authored various books such as Real Estate Transactions

Tax Implications an ICAI Publication, Depreciation and Losses under I.T. and Company Law, a Bombay Chartered Accountants Society Publication and Immovable Property Transaction and Income-tax Implications, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on Settlement Commission and Authority for Advance Rulings. He has also authored the text book titled Direct  Tax Laws  for C.A. Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded Padma Shri by the President of India.

More Details about Students Handbook On Taxation January 2019 Edition

General Information  
Author(s)T N Manoharan and G R Hari
PublisherSnow White Publications Pvt Ltd
EditionJanuary 2019 Edition
Publish YearJanuary 2019