TAX LAWS Covering Income Tax, GST & Customs

PART A: INCOME TAX

Chapter 1       Introduction, Basic Concepts and Definitions under Income Tax Act, 1961

Chapter 2       Residential Status & Tax Incidence

Chapter 3       Concept & Calculation of Income Tax

Chapter 4       Agricultural Income & Its Tax Treatment

Chapter 5       Income under the Head Salary

Chapter 6       Income under Head House Property

Chapter 7       Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP)

Chapter 8       Income under the Head ‘Capital Gains’

Chapter 9       Income under the head ‘Other Sources’

Chapter 10     Clubbing Of Incomes

Chapter 11     Set Off of Losses and Carry Forward of Losses

Chapter 12     Deductions from Gross Total Income (Chapter VIA of Income Tax Act, 1961)

Chapter 13     Incomes which are Exempt from Income Tax

Chapter 14     Procedure of Filing of Income Tax Returns

Chapter 15     Tax Deducted at Source

Chapter 16     Advance Payment of Tax and Interest Payable by Assessee

Chapter 17     Alternate Minimum Tax (Sections 115JC TO 115JF)

Chapter 18     Assessment of Individuals

Chapter 19     Assessment of Hindu Undivided Families (HUF)

Chapter 20     Classes of Companies

Chapter 21     Assessment of Partnership Firms

Chapter 22     Appeals and Revisions

Chapter 23     Penalties and Prosecution

PART B: GOODS & SERVICES TAX (GST)

Chapter 1       Basic Introduction to Goods and Services Tax (GST)

Chapter 2       Chargeability under CGST and IGST

Chapter 3       Supply under GST

Chapter 4       Exemptions under GST

Chapter 5       Value of Supply under GST

Chapter 6       Composition Scheme

Chapter 7       Time of Supply under GST

Chapter 8       Place of Supply (Section 10 – 13)

Chapter 9       Input Tax Credit under GST (Sections 16, 17, 18)

Chapter 10     Payment of GST (Sections 49, 50 and Rules 85, 86, 87, 88)

Chapter 11     Registration under GST (Section 22 to 30)

Chapter 12     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)

Chapter 13     Provisions Relating to e-way Bill: Rule 138

Chapter 14     Filing of Return under GST (Section 37 to 48 of CGST Act, 2017 Rules 59 to 84 of CGST Rules, 2017)

Chapter 15     Customs Act, 1962