Bharat CA Inter Taxation Income Tax & GST (Revision Slides) By CA. Arvind Tuli Applicable for May / Sep 2025 Exam

CA Inter Taxation Revision Slides By CA. Arvind Tuli May 25 Exam

CA Inter Taxation Revision Slides By CA. Arvind Tuli May 25 Exam

MODULE 5: Revision Slides – INCOME TAX

Module 1

Part A

Part A(a):       Structure of Law

Part A(b):       Basis of Charge

Part A(c):        Residential Status

Part A(d):       Scope of Income

Part A(e):       Rates of Tax

Part B – Gifts

Part C(a) Returns of Income

Part C(b) Pan & Aadhar

Part D(a) Advance Tax

Part D(b) TDS

Part D(c) TCS

Part F House Property

Part G Salary

Module 2

Part A(a) Capital Gains

Part A(b) Capital Gains – Special cases

Part B Business & Profession

Part C Sec 44AA, 44AB, 44AD, 44ADA, 44AE, 43(1) Explanations

Part D Other Sources Sec 56 to 59

Part E Clubbing of Income Sec 60 to 65

Part F Set off & carry forward Sec 70 to 80

Part G Deductions from GTI Sec 80C to 80U

Part H SEZ units Sec 10AA

Part I Agricultural Income Sec 10

Part J Computing tax on Total Income Section 115JC – Alternate Minimum Tax AMT

Part K Computing tax on Total Income

Part L Computing Total Income

G S T Module 3

Part A Basics of GST

Part B Supply [Sec 7 & 8]

Part C Exempted Supply [Sec 11] Notification No 12/2107

Part D(a) Registration under GST

Part D(b) Registration Procedure

Part E Charge of GST [Sec 9 & 10]

Part F Composition Dealer [Sec 10]

Part G Time of Supply

Part H Value of Supply

Part I Payment of GST

Part J Input Tax Credit [Sec 16 to 18]

Part K Documents

Part L E-way Bill & E-Invoice

Part M Returns & Interest

Part N Accounts and Records

Part O TDS u/s 51 & TCS u/s 52

Part P Place of Supply