Description
Aadhya Prakashan Taxation (Income Tax & Gst) by Dr Yogendra Bangar
This book covers the syllabus prescribed for CA Intermediate Course (New Scheme) as well as CA Intermediate (IPCC) (Old Scheme).
The book incorporates the following :
Amendments made by Finance Act, 2018 applicable for Assessment Year 2019-20.
All the latest developments in Income Tax and GST including latest Circulars and Notifications and Judicial Pronouncement up to 31-10-2018.
New and Unique 536 Illustrations [388 on Income Tax & 148 on GST] arranged Topic-wise/ Section-wise appended with head notes for easy understanding.
Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
Coverage of Past CA/CS Examination Questions (up to Nov. 2018 Exams).
APPENDIX : CA Intermediate "TAXATION" (Income Tax & GST) Suggested Answer Nov. 2018 (New Scheme)
SUBJECT INDEX
SECTION - A : INCOME TAX (60 MARKS)
Basic Concepts
Residential Status
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
Aggregation of Income and Set-off of Loss
Deductions from Gross Total Income
Incomes Exempt from Tax
Assessment of Individuals
Assessment of Various Other Entities (HUF, FIRM/LLP, AOP/BOI)
Tax Deduction at Source, Tax Collection at Source and Advance Tax
Provisions for Filing of Return of Income and Self Assessment
SECTION - B : INDIRECT TAX (40 MARKS)
GST in India – A Brief Introduction
Supply under GST
Charge of GST
Exemptions from GST
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Payment of Tax
Returns