Comprehensive Guide to Taxation

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.
• Amendments made by CGST & IGST (Amendment) Act, 2018 applicable w.e.f. 01-02-2019;
• All the latest developments in Income Tax and GST including latest Circulars and Notifications and Judicial Pronouncement upto 30-04-2019.
• New and Unique 570 Illustrations [388 on Income Tax & 182 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 (upto May 2019 Exams).
• APPENDIX : CA Intermediate “TXATION” (Income Tax & GST) Suggested Answer May 2019 (New Scheme)

SECTION – A : INCOME TAX (60 MARKS)

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of other persons included in assessee’s total income
9. Aggregation of Income and Set-off of Loss
10. Deductions from Gross Total Income
11. Incomes Exempt from Tax
12. Assessment of Individuals
13. Assessment of Various Other Entities (HUF, FIRM/LLP, AOP/BOI)
14. Tax Deduction at Source, Tax Collection at Source and Advance Tax
15. Provisions for Filing of Return of Income and Self Assessment

SECTION – B : INDIRECT TAX (40 MARKS)

16. GST in India – A Brief Introduction
17. Supply under GST
18. Charge of GST
19. Composition Levy
20. Exemptions from GST
21. Time of Supply
22. Value of Supply
23. Input Tax Credit
24. Registration
25. Tax Invoice, Credit and Debit Notes
26. Payment of Tax
27. Returns.