Bharat CA Inter Notes & Workbook Taxation (Set of 3 Volume) New Syllabus By CA. Arvind Tuli Applicable for May 2024 Exam

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CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 24

CA Inter Notes & Workbook Taxation By CA. Arvind Tuli May 24

MODULE 1: INCOME TAX

Section Chapter Name
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

(b)          Basis of Charge

A8: Person

A9: HUF

A10: Government Sector

A11: Charitable trust

A12: Mind Map of Income Tax

(c)          Residential Status

A13: Exception to Sec 6(1)(c)

A14: Third exception to 6(1)(c)

A15: Company

A16: Rules for an Individual

(d)          Scope of Income

A17: Scope of Income

A18: Sec 9(1)(v)/(vi)/(vii)

A19: Sec 9(1)(i) vs 9(1)(vii)

(e)          Rates of Tax

A20: Comparative rates of Tax

B Gifts

B1: Gifts under Income Tax

B2: Sec 56(2)(x)

B3: Receipts for COVID 19

C (a)          Returns of Income

C1: The entire story

C2: Summary Sec 139

C3: Sec 139(1)(b)

C4: Procedure for filing ROI

C5: Sec 44AB Tax Audit

C6: Due dates for ROI

C7: Sec 139(8A) Updated Return

C8: The total summary for ROI

(b)          PAN & AADHAR
D (a)          Advance Tax

D1: Advance Tax

D2: Interest u/s 234A/B/C

D3: Returned & Assessed Tax

(b)          Tax Deducted at Source [TDS]

D4: The entire system

D5: Learning the sections

D6: Sec 193 & 194A

D7: TDS on Dividend

D8: Sec 194C – works contract

D9: Sec 194N – Cash withdrawal

D10: Sec 19O – ECO

(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)

E Exempted Income
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

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

MODULE 2: INCOME TAX

Section Chapter Name
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 deposit in CGAS

A20: Withdrawal for sale of new asset

A21: Withdrawal for sale of new asset

A22: Withdrawal for sale of new asset

A23: Special Income treatment

A24: Maximum surcharge

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

B Business & Profession

B1: Summary of receipts u/s 28

B2: Summary of Sec 30 to 37

B3: Summary of Sec 40 to 44

B4: Overview of 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

C Business Reorganisations 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)

D Other Sources

D1: Overview

D2: Treatment of TDS on Interest

D3: Taxability of Interest and deductions

D4: Sec 2(22)(e) Deemed Dividend

E Clubbing of Income

E1: Overview

E2: Sec 27 v Sec 64

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

G Deductions from GTI

G1: an overview

G2: Summary of all deductions

G3: Sec 80CCD

G4: Sec 80D Computation

G5: Sec 80G List

G6: Comparison chart for Interest on HP

G7: Sec 80QQB / 80RRB

H Sec 10AA Units in SEZ

H1: an overview

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: Summary

I5: Partly Agricultural and Partly taxable

I6: Firm and Company into agriculture

J Sec 115JC – AMT
K Sec 115BAC – New tax regime

K1:  Overview

K2:  Comparison of Old and new tax system

K3: Special Incomes summary

L Total Income practice questions

MODULE 3: G S T

Section Chapter Name
A Introduction to GST

A1: Power to make law

A2: Overview of GST

A3: Taxes subsumed after GST

A4: No of Acts of GST in India

A5: GST Council

A6: Items not covered under GST

A7: Import of service

B Concept of Supply

B1: Overview of Sec 7

B2: Goods u/s 2(52)

B3: Interest under GST

B4:  Import of Service u/s 7(1)(b)

B5: Import of Service u/s 7(1)(b) & (c)

B6: Distinct persons

B7: Agents u/s 7(1)(c)

B8: Negative List u/s 7(2)

B9: Del Credere Agent

C Exempted Supply

C1: Health Care service

C2: Old age home

C3: Rehabilitation professionals

C4: Education services

C5: Agricultural services

C6: Due dates for ROI

C7: Transportation of Goods & Passengers

C8: The total summary for ROI

C9: Legal Services

D Registration under GST

D1: Liable to register

D2: Compulsory registration u/s 24

D3: Exemption from registration u/s 23

D4: Due date for registration

D5: Effective date for registration

D6: Procedure for registration

D7: Amendment of Registration

D8: Cancellation of Registration

D9: Revocation of cancellation

D10: Cancellation & Revocation

E Charge of GST

E1: Overview of Sec 9

E2: Transportation summary

E3: GTA u/s 9(3)

E4: Category II Summary

E5: Govt./LA – Summary

E6: Category III Summary

E7: Category IV Summary

E8: Sponsorship Service

E9: Security Service

E10: Banks Service

E11: Builders u/s 9(4)

E12: Eco u/s 9(5)

F Composition Dealer

F1: Overview of Sec 10(1) / (2A)

F2: Overview of Sec 10(1)

F3: RCM u/s 10(1)

F4: Registration for new dealer

F5: Registration for normal dealer to CD

F6: Turnover in a State

F7: RD opting for CD

G Time of Supply

G1: Overview of Sec 12 & 13

G2: Summary of Sec 12

G3: Sec 12(2) Forward Charge of goods

G4: Sec 12(3) Reverse Charge of goods

G5: Summary of Sec 13

G6: Sec 13(2) Forward Charge of Service

G7: Sec 13(2) Reverse Charge of Service.

H Value of Supply
I Payment – Ledger System
J Input Tax Credit

J1: Overview of Sec 16

J2: Blocked Credit – 1

J3: Blocked Credit – 2

J4: Blocked Credit – 3

J5: Blocked Credit – 4

K Documents under GST

K1: Summary

L E-Way Bill

L1: Summary

L2: Timelines

E-Invoice

L3: Summary

M Returns
N Accounts & Records
O TDS & TCS
P Place of Supply

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