The edition of Income Tax is relevant for Assessment Year 2022 – 2023 which is relevant for students who will be appearing in CMA examination in the year 2022
Bharat CMA Inter Direct Taxation with MCQs By Jaspreet S Johar
Bharat CMA Inter Direct Taxation with MCQs By Jaspreet S Johar
Description
The way of students is tough. The word ”Tax” is very dreadful for a student who not only has to Understand but also has to apply many “Case Laws” and “Section’ in a given situation, be it in an Exam or in the Articleship / internship though the subject of “Direct Taxation” is very compendious and complex in nature. Learning the same is not difficult and certainly not impossible. Anyone can win the battle with the subject if study is clone with a positive frame of mind and with wilful thought
Paper 7: Direct Taxation for CMA Intermediate comprises of
Section A: Basics of Income Tax (10 Marks)
Section 13: Heads of Income and Computation of Total Income & Tax Liability (70 Marks) and
Section C Administrative Procedure & ICDS (20 Marks).
This book makes a fresh and novel approach to study of -‘Direct Taxation” keeping in view the Requirement of students preparing for CMA It has been ensured that this book gives the student What is required to study” and not “what he wants to study
This edition of the book has several unique features. To name a few
The edition of Income Tax is relevant for Assessment Year 2023- 2024 which is relevant for students who will be appearing in CMA examination in the year 2022
List of all sections relevant to a chapter is given at the start of the chapter
Summary of each chapter is given at the end of the chapter. This will help the student to recapitulate the chapter at the time of revision’ in examination days
Many practical examples have been solved at relevant places to help the understanding of the Topic
Keeping in mind latest examination pattern. more than 1427 MCQs have been provided after end of every chapter with answers for the self assessment of students
Contents
Chapter 1 Introduction, Basic Concepts and Definitions under Income Tax Act, 1961
MCQs
Chapter 2 Residential Status & Tax Incidence
MCQs
Chapter 3 Concept & Calculation of Income Tax
MCQs
Chapter 4 Concept of Calculation of Surcharge on Income Tax
Chapter 5 Agricultural Income & Its Tax Treatment
MCQs
Chapter 6 Tax Treatment of Gifts Received
MCQs
Chapter 7 Dividend and Deemed Dividend
MCQs
Chapter 8 Income under the Head Salary
MCQs
Chapter 9 Income under Head House Property
MCQs
Chapter 10 Depreciation: Section 32 and Rule 5
MCQs
Chapter 11 Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP)
MCQs
Chapter 12 Income under the Head ‘Capital Gains’
MCQs
Chapter 13 Income under the Head ‘Other Sources’
MCQs
Chapter 14 Clubbing of Incomes
MCQs
Chapter 15 Set Off of Losses and Carry Forward of Losses
MCQs
Chapter 16 Deductions from Gross Total Income (Chapter VI-A of Income Tax Act, 1961)
MCQs
Chapter 17 Special Provisions Relating to Taxation of Income
Chapter 18 Alternate Minimum Tax (Sections 115JC to 115JF)
MCQs
Chapter 19 Incomes which are Exempt from Income Tax
MCQs
Chapter 20 Procedure of Filing of Income Tax Returns
MCQs
Chapter 21 Tax Deducted at Source
MCQs
Chapter 22 Advance Payment of Tax and Interest Payable by Assessee
MCQs
Chapter 23 Assessment of Individuals
Chapter 24 Case Study based MCQs
Chapter 25 Assessment Procedure
Chapter 26 Assessment of Hindu Undivided Families (HUF)
Chapter 27 Assessment of Partnership Firms, AOP-BOI
Chapter 28 Incomes of Charitable or Religious Trusts
Chapter 29 Income Computation and Disclosure Standards
About the Author
CA JS Johar is fellow Member of Institute of Chartered Accountants of India having qualified in May 2004. He has had a bright academic career and has completed his graduation from Guru Gobind Singh College of Commerce, Delhi University in 1999.
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