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CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 25
MODULE 1: INCOME TAX
Section | Chapter Name | No. of Pages | Section Page No. |
A | Basics, Residential Status and Rates of Tax | ||
(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 |
9
|
A(a)1.3
A(a)1.4 A(a)1.5 A(a)1.5 A(a)1.6 A(a)1.7 A(a)1.8 A(a)1.10 |
|
(b) Basis of Charge
A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax |
13 | A(b)1.11
A(b)1.13 A(b)1.16 A(b)1.17 A(b)1.18 A(b)1.20 |
|
(c) Residential Status
A13: Exception to Sec 6(1)(c) A14: Third exception to 6(1)(c) A15: Company A16: Rules for an Individual |
18 | A(c)1.24
A(c)1.30 A(c)1.32 A(c)1.36 A(c)1.38 |
|
(d) Scope of Income
A17: Scope of Income A18: Sec 9(1)(v)/(vi)/(vii) A19: Sec 9(1)(i) vs 9(1)(vii) |
16 | A(d)1.41
A(d)1.41 A(d)1.48 A(d)1.49 |
|
(e) Rates of Tax
A20: Comparative rates of Tax |
10 | A(e)1.56
A(e)1.59 |
|
B | Gifts
B1: Gifts under Income Tax B2: Sec 56(2)(x) B3: Receipts for COVID 19 |
B1.1
B1.1 B1.4 B1.10 |
|
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 |
24 | C(a)1.1
C(a)1.1 C(a)1.1 C(a)1.3 C(a)1.8 C(a)1.9 C(a)1.9 C(a)1.21 C(a)1.23 |
(b) PAN & AADHAR | 13 | 1.24 | |
D | (a) Advance Tax
D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
15 | D(a)1.1
D(a)1.2 D(a)1.2 D(a)1.4 |
(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 |
44 | D(b)1.15
D(b)1.17 D(b)1.18 D(b)1.27 D(b)1.29 D(b)1.37 D(b)1.39 D(b)1.44 |
|
(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) |
20 | D(c)1.58
D(c)1.58 D(c)1.61 D(c)1.66 D(c)1.69 |
|
E | Exempted Income | 6 | E1.1 |
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 |
44 | F1.1
F1.1 F1.2 F1.5 F1.6 F1.12 F1.14 F1.19 F1.23 F1.25 |
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 |
61 | G1.1
G1.6 G1.15 G1.16 G1.17 G1.19 G1.24 G1.27 G1.30 G1.34 G1.35 G1.38 G1.47 G1.60 |
Weight | 0.7 kg |
---|---|
bookauthor | CA. Arvind Tuli |
binding | Paper back |
edition | 24th Edition November 2024 |
hsn | 49011010 |
isbn | 9788197766442 |
language | English |
publisher | Bharat Law House |
₹2,650 Original price was: ₹2,650.₹2,065Current price is: ₹2,065.
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