Commercial law Publisher's Student Handbook On Taxation (CA INTER) (FOR MAY 2023 & ONWARDS EXAMINATION) 27th edition 2022 by CA G. Sekar
Commercial law Publisher's Student Handbook On Taxation (CA INTER) (FOR MAY 2023 & ONWARDS EXAMINATION) 27th edition 2022 by CA G. Sekar
Commercial law Publisher's Student Handbook On Taxation (CA INTER) (FOR MAY 2023 & ONWARDS EXAMINATION) 27th edition 2022 by CA G. Sekar
Description
This New Edition of Handbook on Taxation for CA Inter New 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, 2022 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 covered.
- Amendments by Finance Act, 2022 highlighted.
- Simplified Presentation of new GST Law.
- Solved illustrations as guidance for Exam Presentation.
- Circulars, Notifications and up-to-date Case Law
- Fast Track Referencer for quick revision.
.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
About the Author
Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region – C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.