|
A/B/C |
Chapters |
Mins. |
|
A1 |
Assessment of Various Entities |
120 |
|
A2 |
Profits and Gains of Business or Profession |
75 |
|
A3 |
Deduction, Collection and Recovery of Tax |
75 |
|
A4 |
Capital Gains |
90 |
|
A5 |
Assessment Procedure |
120 |
|
A6 |
Income from Other Sources |
30 |
|
A7 |
Introduction & Basic Concepts |
10 |
|
Between 8 - 9 Hours |
||
|
B1 |
Incomes Which Do Not Form Part of Total Income |
15 |
|
B2 |
Double Taxation Relief |
30 |
|
B3 |
Non - Resident Taxation |
60 |
|
B4 |
Transfer Pricing and Other Provisions to Check Avoidance of Tax |
60 |
|
B5 |
Appeals and Revision |
60 |
|
B6 |
Deductions from GTI |
60 |
|
B7 |
Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts |
60 |
|
B8 |
Taxation of E-Commerce Transactions |
30 |
|
B9 |
Advance Rulings |
30 |
|
B10 |
Settlement of Tax Cases |
30 |
|
Around 7 Hours |
||
|
C1 |
Income Tax Authorities (ITA) |
30 |
|
C2 |
Set Off & Carry Forward of Losses |
15 |
|
C3 |
ICDS |
15 |
|
C4 |
Miscellaneous Provisions |
30 |
|
C5 |
Residence & Scope of Total Income |
15 |
|
C6 |
Income of Other Persons included in Assessee's Total income |
15 |
|
C7 |
Income from House Property |
15 |
|
C8 |
GAAR |
15 |
|
C9 |
Penalties (Imp ones & Illustration) |
15 |
|
Maximum 3 Hours |
||
Remaining time should be used for CASE LAWS, Practical Questions (IMP) & Amendments (if not done with respective chapters)
The above pattern is a suggested one.
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