CA Inter Padhuka Handbook on Taxation CA G.Sekar Applicable Nov 2023 Exam

CA Inter Handbook on Taxation CA G Sekar Nov 23 Exam

CA Inter Handbook on Taxation CA G Sekar Nov 23 Exam

Description

This New Edition of Handbook on Taxation for CA Inter New Syllabus comes in a Single volume with refreshing style and presentation, with the following special features

1. Complete Coverage of the Income Tax Act, 1961 as applicable for the CA Inter including latest exam question paper.
2. Covers Direct and Indirect Taxes  Income Tax & Goods and Services Tax (GST) discussed elaborately and in lucid fashion
3. Provisions of  Law presented in a systematic and structured way
4. Incorporation of Circulars, Notifications and up-to-date Case Law in relevant Chapters
5. Solved illustrations as a guidance to the Student on how to present answers in the Examinations
6. Quick Understanding of the topics I concepts by using Tables and flowcharts
7. Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents.
8. Fast Track Reference for quick revision of all Topics both for Income Tax and GST Law

Highlights of this Book

• Latest syllabus of ICAI fully covered.
• Simplified Presentation of new GST Law.
• Solved illustrations as guidance for Exam Presentation.
• Circulars, Notifications and up-to-date Case Law
• Fast Track Referencer for quick revision.

Contents

Income Tax

1. Basic Concepts in Income Tax Law
2. Residential Status and Taxability in India
3. Exemptions under Income Tax Act
4. Income from Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
9. Income of Other Persons included in Assessee s Total Income
10. Set off and Carry Forward of Losses
11. Deductions under Chapter VI-A
12. Rebate and Relief
13. Advance Tax & Interest
14. Agricultural Income
15. Taxation of Individuals
16. Taxation of HUF
17. Return of Income
18. Tax Deducted at Source

Goods and Services Tax (GST)

19. Basic concepts of CST
20. GST – Levy and Collection of Tax
21. GST -Exemptions
22. Time and Value of Supply
23. Input Tax Credit
24. Registration
25. Tax Invoice, Credit and Debit Notes
26. Payment
27. Returns

About the Author

Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region – C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.