CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 25

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

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CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 25 Bharat CA Inter Notes & W...