Description
Wolters Kluwer Summarised Approach To Taxation Old And New Syllabus For May 2020 Exam by Girish Ahuja and Ravi Gupta
The main features of this book are:
It is user-friendly and provides information in a concise and summarized manner.
Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2020-2021. The amendments made by the Finance (No-2) Act, 2019 have been given at appropriate places in the book.
It contains latest question papers of CA Inter IIPCC with solutions to practical problems as per the law applicable for assessment year 2020-21.
Table of Contents:
I – Income Tax
Introduction
Scope of Total Income & Residential Status
Incomes which do not form part of Total Income
Income under the Head “Salaries
Income under the Head “Income from House Pro
Income under the Head “Profits and Gains of Business or Profession
Income under the Head “Capital Gains
Income under the Head “Income from Other Sources
Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
Set off or Carry forward and Set off of Losses
Deductions to be made in Computing Total Income
Agricultural Income & its Tax Treatment
Assessment of Individuals
Return of Income and Procedure of Assessment
Deduction and Collection of Tax at Source
Advance Payment of Tax
Part II – Indirect Taxes
Basic Concepts of Indirect Taxes and Introduction of GST
Supply under GST
Levy and Collection
Exemption from GST
Taxability of Composite and Mixed Supply
Location of the Supplier and Place of Supply of Goods and Services
Composition Levy (Composition Scheme)
Time of Supply
Value of Supply
Input Tax Credit and its Utilisation
Tax Invoice, Credit and Debit Notes
Registration
Payment of Tax
Returns
Anti-Profiteering Measure
Questions set for CA Inter Examinations