Description
Wolters Kluwer Summarised Approach To Taxation by Dr. Girish Ahuja and Ravi Gupta
Table of Contents
Part 1 - Income Tax
1 Introduction
2 Scope Of Total Income & Residential Status
3 Incomes Which Do Not Form Part Of Total Income
4 Income Under The Head "Salaries"
5 Income Under The Head "Income From House Property"
6 Income Under The Head "Profits And Gains Of Business Or Profession"
7 Income Under The Head "Capital Gains"
8 Income Under The Head "Income From Other Sources"
9 Income Of Other Persons Included In Assessee'S Total Income ( Clubbing Of Income )
10 Set Off Or Carry Forward And Set Off Of Losses
11 Deductions To Be Made In Computing Total Income
12 Agricultural Income & Its Tax Treatment
13 Assessment Of Individuals
14 Return Of Income And Procedure Of Assessment
15 Deduction And Collection Of Tax At Source
16 Advance Payment Of Tax
Part 2 - Indirect Taxes
1 Basic Concepts Of Indirect Taxes And Introduction Of Gst
2 Supply Under Gst
3 Levy And Collection
4 Exemption From Gst
5 Taxability Of Composite And Mixed Supply
6 Location Of The Supplier And Place Of Supply Of Goods And Services
7 Composition Levy ( Composition Scheme )
8 Time Of Supply
9 Value Of Supply
10 Input Tax Credit And Its Utilisation
11 Tax Invoice, Credit And Debit Notes
12 Registration
13 Payment Of Tax
14 Returns
15 Anti-Profiteering Measure
Questions Set For Ca Inter Examinations