Taxation For CA Inter - Module 4 Practice Manual

by CA Arvind Tuli

MODULE 4: PRACTICE MANUAL

PART ONE: INCOME TAX

Module 1

Section A: Basics/Residential Status/Scope of Income/ Rates of Tax	2
Practice Questions	2
Section B: Gifts	21
Practice Questions 21
Section C: Returns of Income, PAN & AADHAR	22
Practice Questions	22
Section D: Advance Tax/TDS/TCS	32
Practice Questions	32
Section F: House Property	47
Practice Questions	47
Section G: Salary	59
Practice Questions	59

Module 2

Section A: Capital Gains	76
Practice Questions	76
Section B: Business & Profession	109
Practice Questions	109
Section C: Presumptive Incomes and Business Reorganization	132
Practice Questions	132
Section D: Other Sources	140
Practice Questions	140
Section E: Clubbing of Income	145
Practice Questions	145
Section F: Set off of Losses	154
Practice Questions	154
Section G: Deductions from GTI	166
Practice Questions	166
Section L: Computation of Total Income	183
Practice Questions	183

PART TWO: GST

Module 3

Section A: Introduction to Indirect Taxes	224
Practice Questions	224
Section B: Supply	227
Practice Questions	227
Section C: Exempted Supply	235
Practice Questions	235
Section D: Registration under GST	247
Practice Questions	247
Section E & F: Charge of GST/Composition Dealer	260
Practice Questions	260
Section G: Time of Supply	271
Practice Questions	271
Section H: Value of Supply	278
Practice Questions	278
Section I: Payment of GST	299
Practice Questions	299
Section J: Input Tax Credit	303
Practice Questions	303
Section K & L: Documents under GST	341
Practice Questions	341
Section M: Returns under GST	352
Practice Questions	352
Section N, O, P: Accounts and Records	360
Practice Questions	360

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.

View other books from Income Tax