CA Inter Guide to Taxation By Yogendra Bangar Nov 2023

CA Inter Guide to Taxation By Yogendra Bangar Nov 2023

The book incorporates the following :

Goods and Service Tax

The book incorporates the following :

• GST Laws as amended by Finance Act,2022 (Effective Provisions)
• Latest Circulars and Notifications up to 30th April 2023
• New and Unique 223 Illustrations on GST
• Tables, Flow Charts and Diagrams for Quick Recap of GST laws
• Solved Past CA Examination Questions up to May 22 Exams

Income Tax

The book incorporates the following :

• Amendments made by Finance Act, 2021 applicable for A.Y. 2023-24
• Latest Circulars and Notifications upto 30th April 2023
• New and Unique 417 Illustrations
• Tables,Flow Charts and Diagrams for Quick Recap
• Solved Past CA Examination Questions upto May 2023 Exams

SUBJECT INDEX

SECTION – A : INCOME TAX (60 MARKS)

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of other persons included in assessees total income
9. Aggregation of Income and Set-off of Loss
10. Deductions from Gross Total Income
11. Incomes Exempt from Tax
12. Assessment of Individuals
13. Assessment of Various Other Entities (HUF, FIRM/LLP, AOP/BOI)
14. Tax Deduction at Source, Tax Collection at Source and Advance Tax
15. Provisions for Filing of Return of Income and Self Assessment

SECTION – B : INDIRECT TAX (40 MARKS)

1. 16. GST in India  A Brief Introduction
   17. Supply under GST
   18. Charge of GST
   19. Composition Levy
   20. Exemptions from GST
   21. Time of Supply
   22. Value of Supply
   23. Input Tax Credit
   24. Registration
   25. Tax Invoice, Credit and Debit Notes
   26. Payment of Tax
   27. Returns

About The Author

Yogendra Bangar

Mr. Bangar a member of ICAI, is the founder and pioneer of AADHYAS Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996. Beginning with table coaching to a couple of students, he has over the years, step by step with great determination and hardwork built a strong Knowledge basededucation support system providing a platform to aspiring students to pursue and achieve their goals. He believes in the saying, Learn as if you were to live forever, it is his continuous thirst for knowledge that has gained him a name amongst intellectual heads in the renowned Institutes of Commerce. His commitment for quality education has enabled him to develop a unique method of teaching and learning which retains the strong characteristics of conservative learning and teaching methods developed in lines with the latest technologies. Thus, blending the values of traditional system with the modern concept of education with technology.

His education is B,Com. (Hons.), FCA, CS, FICWA, DISA (ICA) Gold Medalist in B.Com (Hons.) Raj. University,Presidents Award holder of the ICSI Rank holder in Chartered Accountancy Examination, Rank holder in Chartered Accountancy Examination, Faculty Member ICA & ICWA Institute in Jaipur, Presently conducting Classes for Professional Courses, Author of various books at UG, PG & professional levels, Contributing articles to leading magazines and newspapers. He is Gold Medalist in B.Com. (Hons.) Raj. University.

His research are:-

Vandana Bangar Vandana Bangar is one of the renowned writer in the field of finance, especially in the area of DT,Taxation,Tax Laws and Practice for CA Final,CA IPCC,CS Executive exams. The author has written a number of excellent books in the area of DT,Taxation,Tax Laws and Practice that is useful for CA Final,CA IPCC,CS Executive exams.B.Com, FCA Gold Medalist in B.Com Karnataka University, Author of various books at UG, PG & professional levels, Faculty in Business & Corporate Laws, A prolific author and contemporary writer of articles in leading magazines and newspapers