Notes & Workbook Taxation For CA Inter - Module 1 Income Tax

Book Details

Syllabus — CA Intermediate (New Course)	v
THE GOAL!!!	vii
Let’s make a plan!	viii
Message from the Author	ix
Paper Analysis — Chapter weightage	xi
Testimonials	xiii

MODULE 1: INCOME TAX

Section	Chapter Name	No. of Pages	Section Page No.	Page No. of Book
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	8	A(a)1.3 A(a)1.4 A(a)1.5 A(a)1.6 A(a)1.6 A(a)1.7 A(a)1.9 A(a)1.10	3 4 5 6 6 7 9 10
�	(b) Basis of Charge A8: Person A9: HUF A10: Government Sector A11: Charitable trust A11: Charitable trust	15	A(b)1.11 A(b)1.13 A(b)1.16 A(b)1.18 A(b)1.18 A(b)1.21	11 13 16 18 18 21
�	(c) Residential Status A13: Rules for an Individual A14: Explanation to Sec 6(1)(c) A15: Third explanation to 6(1)(c) A16: Company A17: Residential status of other persons	20	A(c)1.26 A(c)1.27 A(c)1.36 A(c)1.37 A(c)1.41 A(c)1.42	26 27 36 37 41 42
�	(d) Scope of Income A18: Scope of Assessable Income A19: Sec 9(1)(v)/(vi)/(vii) A20: Sec 9(1)(i) vs 9(1)(vii)	18	A(d)1.46 A(d)1.47 A(d)1.55 A(d)1.56	46 47 55 56
�	(e) Rates of Tax A21: Comparative rates of Tax	17	A(e)1.64 A(e)1.73	64 73
B	Gifts B1: Gifts under Income Tax B2: Sec 56(2)(x)	16	B1.1 B1.1 B1.5	81 81 85
C	(a) Returns of Income C1: The Entire story C2: Summary Sec 139 C2: Sec 139(1)(b) C3: Procedure for filing ROI C4: Sec 44AB Tax Audit C5: Due dates for ROI C6: Sec 139(8A) Updated Return C7: The total summary for ROI	26	C(a)1.1 C(a)1.1 C(a)1.2 C(a)1.3 C(a)1.9 C(a)1.11 C(a)1.11 C(a)1.20 C(a)1.26	97 97 98 99 105 107 107 116 122
�	(b) PAN & AADHAR	8	C(a)1.27	123
�	(a) Advance Tax D1: Advance Tax D2: Interest u/s 234A/B/C D3: Assessed/Returned & Estimated Tax	14	D(a)1.1 D(a)1.2 D(a)1.2 D(a)1.4	131 132 132 134
�	(b) Tax Deducted at Source [TDS] D4: The entire system D4: Learning the sections D5: Sec 193 & 194A D6: TDS on Dividend D7: Sec 194C – Works Contract D9: Sec 194N – Cash withdrawal D8: Sec 19O – ECO	49	D(b)1.15 D(b)1.18 D(b)1.19 D(b)1.27 D(b)1.30 D(b)1.39 D(b)1.41 D(b)1.46	145 148 149 157 160 169 171 176
�	(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)	16	D(c)1.64 D(c)1.64 D(c)1.69 D(c)1.70 D(c)1.74	194 194 199 200 204
E	Exempted Income	4	E1.1	209
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	42	F1.1 F1.1 F1.2 F1.5 F1.6 F1.13 F1.15 F1.18 F1.23 F1.24	213 213 214 217 218 225 227 230 235 236
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	66	G1.1 G1.1 G1.13 G1.15 G1.16 G1.19 G1.23 G1.27 G1.33 G1.36 G1.38 G1.41 G1.48 G1.64	255 255 267 269 270 273 277 281 287 290 292 295 302 318

About the Author

CA Arvind Tuli

FCA

Arvind Tuli, a name that needs no introduction in the CA Education industry, has taught taxation to more than 20,000 CA,CS and B.Com students over a period of last 17 years through face to face, online and pen drive medium. He is known among students for his conceptual yet exam oriented teaching methodology, making students understand and memorize the law within the class itself. It is because of this reason that his students have constantly been getting good scores in taxation,getting ranks and two of his students also scoring highest marks in IPCC tax and CA Final Direct taxes all over the country. His handwritten summary charts are a treasure for any CA student as they summarize the deepest of the taxation concepts in minimum possible content effectively. Successfully implementing his mantra of "Fun while you learn", his classes are always lively and interesting.

View other books from Income Tax