TAXATION For CA Inter (4 Modules Set)

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

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