CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 24

CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 24

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

E Clubbing of Income

E1: Overview

E2: Sec 27 v Sec 64

F Set off & C/fd of losses

F1: Rules Sec 70 to 80

F2: Rules for loss under HP

F3: Rules for loss under B&P

F4: Rules for loss under CG

F5: Rules for loss under Other Sources

F6: Restricted Losses

F7: Time periods for c/fd

G Deductions from GTI

G1: an overview

G2: Summary of all deductions

G3: Sec 80CCD

G4: Sec 80D Computation

G5: Sec 80G List

G6: Comparison chart for Interest on HP

G7: Sec 80QQB / 80RRB

H Sec 10AA Units in SEZ

H1: an overview

I Sec 2(1A) & Sec 10(1) Agricultural Income

I1: Sec 2(1A)(a)

I2: Sec 2(1A)(b)

I3: Sec 2(1A)(c)

I4: Summary

I5: Partly Agricultural and Partly taxable

I6: Firm and Company into agriculture

J Sec 115JC – AMT
K Sec 115BAC – New tax regime

K1:  Overview

K2:  Comparison of Old and new tax system

K3: Special Incomes summary

L Total Income practice questions
Weight 0.7 kg
bookauthor

CA. Arvind Tuli

binding

Paper back

edition

Edition October 2023

hsn

49011010

isbn

9789394163867

language

English

publisher

Bharat Law House

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