This book covers the syllabus prescribed for CA Intermediate Course (New Scheme) as well as CA Intermediate (IPCC) (Old Scheme).
The book incorporates the following :
- Amendments made by Finance Act, 2018 applicable for Assessment Year 2019-20.
- All the latest developments in Income Tax and GST including latest Circulars and Notifications and Judicial Pronouncement upto 31-10-2018.
- New and Unique 536 Illustrations [388 on Income Tax & 148 on GST] arranged Topic-wise/ Section-wise appended with head notes for easy understanding.
- Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
- Coverage of Past CA/CS Examination Questions (upto Nov. 2018 Exams).
- APPENDIX : CA Intermediate “TXATION” (Income Tax & GST) Suggested Answer Nov. 2018 (New Scheme)
SECTION – A : INCOME TAX (60 MARKS)
- Basic Concepts
- Residential Status
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of other persons included in assessee’s total income
- Aggregation of Income and Set-off of Loss
- Deductions from Gross Total Income
- Incomes Exempt from Tax
- Assessment of Individuals
- Assessment of Various Other Entities (HUF, FIRM/LLP, AOP/BOI)
- Tax Deduction at Source, Tax Collection at Source and Advance Tax
- Provisions for Filing of Return of Income and Self Assessment
SECTION – B : INDIRECT TAX (40 MARKS)
- GST in India – A Brief Introduction
- Supply under GST
- Charge of GST
- Exemptions from GST
- Time of Supply
- Value of Supply
- Input Tax Credit
- Tax Invoice, Credit and Debit Notes
- Payment of Tax