Bharat CA Inter Taxation Jassprit S Johar CA Inter
Bharat CA Inter Taxation Jassprit S Johar CA Inter
Income Tax CA Inter New & Old Syllabus Both By Jassprit S Johar
This book makes a fresh and novel approach to study of Taxation keeping in view the requirement of students preparing for CA, CS, CMA, BBA, and MBA & B.Com. 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:
- Thoroughly revised edition up to 30/9/2019 and has been made reader friendly.
- The edition of Income Tax is relevant for Assessment Year 2020-2021 and edition of GST is relevant for Financial Year 2019-2020 which is relevant for students who will be appearing in CA, CS, and CMA examination in the year 2020.
- 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 topics
- As per latest guidelines of ICAI students will be examined on MCQs from May 2020 exams and on wards. Keeping this in mind more than 1,350 MCQs have been provided after end of every chapter with answers for the self assessment of students
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 Agricultural Income & Its Tax Treatment MCQs
Chapter 5 Tax Treatment of Gifts Received MCQs
Chapter 6 Dividend and Deemed Dividend MCQs
Chapter 7 Income under the Head Salary MCQs
Chapter 8 Income under Head House Property MCQs
Chapter 9 Depreciation: Section 32 and Rule 5 MCQs
Chapter 10 Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP) MCQs
Chapter 11 Income under the Head ‘Capital Gains’ MCQs
Chapter 12 Income under the Head ‘Other Sources’ MCQs
Chapter 13 Clubbing of Incomes MCQs
Chapter 14 Set Off of Losses and Carry Forward of Losses MCQs
Chapter 15 Deductions from Gross Total Income (Chapter VI-A of Income Tax Act, 1961) MCQs
Chapter 16 Alternate Minimum Tax (Sections 115JC to 115JF) MCQs
Chapter 17 Incomes which are Exempt from Income Tax MCQs
Chapter 18 Procedure of Filing of Income Tax Returns MCQs
Chapter 19 Tax Deducted at Source MCQs
Chapter 20 Advance Payment of Tax and Interest Payable by Assessee MCQs
Chapter 21 Assessment of Individuals
Goods and Services Tax New & Old Syllabus Both By Jassprit S Johar
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 “Sections” in a given Situation, be it in an exam or in the article ship/internship. Though the subject of “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 done with a positive frame of mind and with wilful thought Paper 4: Taxation for CA Inter comprises of Section A: Income Tax (60 Marks) and Section B: GST (40 Marks). This book has been published in 2 Modules to cover the complete syllabus of Paper 4. This book makes a fresh and novel approach to study of “Taxation” keeping in view the requirement of students preparing for CA, CS, CMA, BBA, MBA & B.Com.)t has been ensured that this book gives the student “what is required to study” and not··what he want to study
This edition of the book has several unique features, to Name” a few
- Thoroughly revised edition up to 31/10/2019 and has been made reader friendly
- The edition of GST is relevant for Financial Year 2019 2020 which is Relevant for students who will be appearing in CA, CS, and CMA examination in the year 2020.
- 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 topics.
Goods & Service Tax
Chapter 1 Basic Introduction to Goods and Services Tax (GST) MCQs [Please see end of Chapter 2]
Chapter 2 Changeability under CGST and IGST MCQs
Chapter 3 Registration under GST (Section 22 to 30) Annexure: State Codes for GSTIN MCQs
Chapter 4 Supply under GST Extra Questions MCQs
Chapter 5 Exemptions under GST Extra Questions MCQs
Chapter 6 Value of Supply under GST Extra Points Extra Questions MCQs
Chapter 7 Composition Scheme Extra Questions MCQs
Chapter 8 Input Tax Credit under GST (Sections 16, 17, 18) Extra Questions MCQs
Chapter 9 Time of Supply under GST Extra Questions MCQs
Chapter 10 Payment of GST (Sections 49, 50 and Rules 85, 86, 87, 88) MCQs
Chapter 11 Invoice under GST (Section 31 to 34 of CGST Act, 2017 & Section 20 of IGST Act, 2017 Tax Invoice, Credit and Debit Notes of CGST Rules, 2017) Extra Questions MCQs
Chapter 12 Provisions Relating To E-Way Bill: Rule 138 MCQs
Chapter 13 Filing of Return under GST (Section 37 to 48 of CGST Act, 2017-Rules 59 to 84 of CGST Rules, 2017) MCQs
Chapter 14 Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
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.