Notes & Workbook Taxation For CA Inter - Module 2 Income Tax

by CA Arvind Tuli

MODULE 2: INCOME TAX

Section	Chapter Name	No. of Pages	Section Page No.	Page No. of Book
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 Exemption A20: Withdrawal for Exemption Sec 54F A21: Withdrawal for sale of new asset A22: Withdrawal for sale of new asset 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	94	1.3 1.3 1.4 1.7 1.8 1.12 1.14 1.21 1.22 1.31 1.39 1.41 1.42 1.44 1.46 1.48 1.53 1.56 1.59 1.60 1.61 1.62 1.62 1.74 1.74 1.76 1.78 1.79 1.80 1.86	3 3 4 7 8 12 14 21 22 31 39 41 42 44 46 48 53 56 59 60 61 62 62 74 74 76 78 79 80 86
B	Business & Profession B1: Summary of receipts u/s 28 B2: Summary of Sec 30 to 37 B3: Summary for Restrictions on Allowable Expenditure B4: Computing 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	74	1.1 1.10 1.11 1.13 1.18 1.23 1.29 1.29 1.30 1.31 1.32 1.36 1.39 1.40 1.46 1.55 1.56	95 104 105 107 112 117 123 123 124 125 126 130 133 134 140 149 150
C	Book/Audit 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)	34	1.1 1.2 1.10 1.7 1.21 1.34	169 170 178 175 189 202
D	Other Sources D1: Overview D3: Taxability of Interest and deductions D4: Sec 2(22)(e) Deemed Dividend	18	1.1 1.1 1.8 1.10	203 203 210 212
E	Aggregation of Income E1: Clubbing of Income E2: Sec 27 v Sec 64	26	1.1 1.1 1.2	221 221 222
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	20	1.1 1.1 1.2 1.4 1.5 1.5 1.6 1.6	247 247 248 250 251 251 252 252
G	Deductions from GTI G1: Gross Total Income: Rules G3: Sec 80CCD G4: Sec 80D Medical Insurance Premium G5: Sec 80G List G6: Sec 80EE/80EEA G7: Sec 80QQB/80RRB	48	1.1 1.1 1.10 1.12 1.22 1.25 1.27	267 267 276 278 288 291 293
H	Sec 10AA Units in SEZ H1: Conditions & Deduction	6	1.1 1.2	311 312
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: Income in Urban & Rural Area I5: Partly Agricultural and Partly Non-Agricultural I6: Firm and Company into agriculture	12	1.1 1.1 1.2 1.3 1.3 1.4 1.6	317 317 318 319 319 320 322
J	Sec 115JC - AMT	4	1.1	329
K	Sec 115BAC – Default tax regime K1: How to Compute Income u/s 115BAC K2: Comparison of Old and new tax system K3: Maximum Surcharge Income K4: Special Incomes summary	22	1.1 1.7 1.12 1.13 1.8	333 339 344 345 340
L	Total Income practice questions	14	1.1	355

About the Author

CA Arvind Tuli

FCA

Arvind Tuli is a well-known name in the field of CA education and direct taxation. Over the last 24 years, he has taught taxation to more than 1,50,000 CA and CS students through both face-to-face classroom teaching and online platforms. He is widely respected among students for his conceptual yet exam-oriented teaching methodology, which enables students to understand and internalise the law within the classroom itself. As a result, his students have consistently delivered strong results, with several securing All India highest ranks in CA Inter Taxation and CA Final Direct Tax.

In addition to teaching, he is a leading author in direct taxation with Bharat Law House, one of India's most respected legal publishers. His books are known for their clear structure, statutory linkage, and practical orientation, making them equally valuable for students and professionals seeking a strong conceptual foundation.

His handwritten summary charts are considered a valuable learning resource, as they condense complex taxation concepts into concise, easy-to-retain formats. Guided by his philosophy of "Fun while you learn," his classes are known to be engaging, disciplined, and academically rigorous.

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