Description
The distinguishing features of this book are –
Income Tax GST Customs
International Taxation. Tax Planning & Tax Management
3161 MCQ’s (Including 1035 MCQ’s on GST & Customs)
Summarized Point for Quick Revision
Amendments in Direct Taxes by the Finance Act, 2022 applicable for Assessment Year 2023 -24
All the latest developments in GST & Customs up to 31-12-2022
Solved Paper Dec. 2022 Exam
Contents
PART A INCOME TAX (70 Marks)
Basic Concepts
Residential Status
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of Other Persons Included in Assessees 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, NON-RESIDENTS, TRUSTS)
Tax Deduction at Source (TDS) and Advance Tax
Procedure for Assessment
Other Miscellaneous Topics
PART B GST (30 Marks)
GST in India A Brief Introduction
Supply Under GST
Charge of GST
Composition Levy
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit & Debit Notes and E-way Bill
Accounts and Records
Payment of Tax, TDS & TCS
Returns
Refunds
Administration, Assessment and Audit
Union Territory Goods and Services Tax
GST (Compensation to States)
Overview of Customs Act