Description
Commercial Law Publishers India Pvt Ltd Students Handbook On Taxation Including Multiple Choice Questions For Nov 2020 Exam by G Sekar
This New Edition of Handbook on Taxation for CA Inter! IPC [applicable for both New and Old Syllabus] comes in a Single volume with refreshing style and presentation, with the following special features
Complete Coverage of the Income Tax Act, 1961 as applicable for the CA Inter I IPCC Level for both New and Old Syllabus_
Covers Direct and Indirect Taxes — Income Tax & Goods and Services Tax (GST) discussed elaborately and in lucid fashion
Provisions of’ Law presented in a systematic am! structured way
Incorporation of Circulars, Notifications and up-to-date Case Law in relevant Chapters
Latest Amendments made by Finance Act, 2019 highlighted and marked for easy reference
Solved illustrations as a guidance to the Student on how to present answers in the Examinations
Quick Understanding of the topics I concepts by using Tables and flowcharts
Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents.
Fast Track Reference for quick revision of all Topics both for Income Tax and GST Law
Highlights of this Book:
Latest Syllabus of ICAI fully
Amendments by Finance Act, 2019 Highlighted.
Simplified Presentation of new GST
Solved illustrations as guidance for Exam Presentation.
Circulars, Notifications and up-to-date case
Fast Track Referencer for quick revision.
Table of Contents:
Income Tax
Basic Concepts in Income Tax Law
Residential Status and Taxability in India
Exemptions under Income ‘Tax Act
Income from 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
Set off and Carry Forward of Losses
Deductions under Chapter VI-A
Rebate and Relief
Advance Tax & Interest
Agricultural Income
Taxation of Individuals
Taxation of HUF
Return of Income
Tax Deducted at Source
Goods and Services Tax (GST)
Basic concepts of CST
GST – Levy and Collection of Tax
GST _. Exemptions
Time and Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Payment
Returns