TAXATION For CA Inter (4 Modules Set) by CA. Arvind Tuli-23rd edition 2023-Bharat Law House
TAXATION For CA Inter (4 Modules Set) by CA. Arvind Tuli-23rd edition 2023-Bharat Law House
Section |
Chapter Name |
A |
Basics, Residential Status and Rates of Tax |
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(a) Structure of law A1: Power to make law A2: Procedure for passing Law A3: Bill & Act A4: Implementing the Law A5: Reading the Law A6: Appeals A7: Finance Acts |
(b) Basis of Charge A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax |
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(c) Residential Status A13: Exception to Sec 6(1)(c) A14: Third exception to 6(1)(c) A15: Company A16: Rules for an Individual |
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(d) Scope of Income A17: Scope of Income A18: Sec 9(1)(v)/(vi)/(vii) A19: Sec 9(1)(i) vs 9(1)(vii) |
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(e) Rates of Tax A20: Comparative rates of Tax |
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B |
Gifts B1: Gifts under Income Tax B2: Sec 56(2)(x) B3: Receipts for COVID 19 |
C |
(a) Returns of Income C1: The entire story C2: Summary Sec 139 C3: Sec 139(1)(b) C4: Procedure for filing ROI C5: Sec 44AB Tax Audit C6: Due dates for ROI C7: Sec 139(8A) Updated Return C8: The total summary for ROI |
(b) PAN & AADHAR |
|
D |
(a) Advance Tax D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
(b) Tax Deducted at Source [TDS] D4: The entire system D5: Learning the sections D6: Sec 193 & 194A D7: TDS on Dividend D8: Sec 194C – works contract D9: Sec 194N – Cash withdrawal D10: Sec 19O – ECO |
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(c) Tax Collected at Source [TCS] D11: Sec 206C – an overview D12: Sec 206C(1F) – Motor Car D13: Sec 206C(1G) D14: Sec 206C(1H) |
|
E |
Exempted Income |
F |
House Property F1: Sec 22 to 27 – an overview F2: Computing income under HP F3: Different types of building F4: Computing GAV F5: Interest u/s 24(b) F6: Restriction u/s 24(b) for SO/DSO house F7: Different situations for Houses F8: Sec 23(2) – So or DSO F9: More than 2 SO / DSO houses |
G |
Salary G1: Salary – an overview G2: Gratuity G3: Pension an overview. G4: Pension & Commuted pension G5: Leave Encashment G6: Provident Funds G7: Rent free accommodation. G8: RFA on transfer from a city to another G9: Medical Facility G10: Education Facility G11: Motor Car Facility G12: Transfer & use of movable assets G13: Different salaries under salary |
MODULE 2: INCOME TAX
Section |
Chapter Name |
A |
Capital Gains |
|
A1: Overview of the Chapter A2: Capital Asset Sec 2(14) A3: Transfer Sec 2(47) A4: Exempted Transfer Sec 46/47 A5: Sec 48 Overview of NDCA A6: Sec 2(42A) Period of Holding A7: Full Value of Consideration A8: Sec 50C L&B A9: Treatment of Gift & Will A10: Securities A11: Securities transaction tax A12: Sec 112A & 111A A13: ESOP/Sweat equity A14: Self Generated Assets A15: Cost of Improvement A16: Time period for exemption A17: Exemptions from CG A18: Withdrawal u/s 54F A19: Withdrawal for deposit in CGAS A20: Withdrawal for sale of new asset A21: Withdrawal for sale of new asset A22: Withdrawal for sale of new asset A23: Special Income treatment A24: Maximum surcharge A25: Treatment of Insurance A26: Sec 45(1A) – Insurance A27: Sec 45(2) - conversion A28: Sec 45(5) – compulsory acq. A29: Sec 45(5A) – Jt. development A30: Sec 50B – Slump sale A31: VDA |
B |
Business & Profession B1: Summary of receipts u/s 28 B2: Summary of Sec 30 to 37 B3: Summary of Sec 40 to 44 B4: Overview of Deprecation B5: Summary of Depreciation B6: Sec 35DDA VRS B7: Sec 35D Preliminary expenses B8: Expenses on shares / Debentures B9: Donations B10: Scientific Research B11: Interest on loan B12: Sec 35AD Specified Business B13: Sec 36(1)(vii)/41(1) B14: Sec 40a(i)/(ia) B15: Sec 43B - summary B16: Sec 43B – Detailed |
C |
Business Reorganisations and Presumptive Incomes C1: Sec 44AA Books of Accounts C2: Presumptive Incomes C3: Due date for Presumptive Businesses C4: Business Reorganisations C5: Explanations to Sec 43(1) |
D |
Other Sources D1: Overview D2: Treatment of TDS on Interest D3: Taxability of Interest and deductions D4: Sec 2(22)(e) Deemed Dividend |