Bharat’s Notes & Workbook TAXATION (Module-I: Income Tax) (CA Intermediate) by CA. Arvind Tuli for May 2025 Exam – 24th Edition 2024.
Bharat’s Notes & Workbook TAXATION (Module-I: Income Tax) (CA Intermediate) by CA. Arvind Tuli for May 2025 Exam – 24th Edition 2024.
About Notes & Workbook TAXATION For CA Inter Module 1 INCOME TAX
MODULE 1: INCOME TAX
Section | Chapter Name |
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)Â Â Â Â Â Â Â Â Â Â Basis of Charge
A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax |
|
(c)Â Â Â Â Â Â Â Â Â Â Residential Status
A13: Rules for an Individual A14: Exception to Sec 6(1)(c) A15: Third exception to 6(1)(c) A16: Company A17: Residential status of other persons |
|
(d)Â Â Â Â Â Â Â Â Â Â Scope of Income
A18: Scope of Income A19: Sec 9(1)(v)/(vi)/(vii) A20: Sec 9(1)(i) vs 9(1)(vii) |
|
(e)Â Â Â Â Â Â Â Â Â Â Rates of Tax
A21: Comparative rates of Tax |
|
B | Gifts
B1: Gifts under Income Tax B2: Sec 56(2)(x) |
C | (a)Â Â Â Â Â Â Â Â Â Â Returns of Income
C1: The entire story C2: Summary Sec 139 C2: Sec 139(1)(b) C3: Procedure for filing ROI C4: Sec 44AB Tax Audit C5: Due dates for ROI C6: Sec 139(8A) Updated Return C7: The total summary for ROI |
(b)Â Â Â Â Â Â Â Â Â Â PAN & AADHAR | |
D | (a)Â Â Â Â Â Â Â Â Â Â Advance Tax
D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
(b)Â Â Â Â Â Â Â Â Â Â Tax Deducted at Source [TDS]
D4: The entire system D4: Learning the sections D5: Sec 193 & 194A D6: TDS on Dividend D7: Sec 194C – works contract D9: Sec 194N – Cash withdrawal D8: Sec 19O – ECO |
|
(c)Â Â Â Â Â Â Â Â Â Â 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 |
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : CA. Arvind Tuli
- Edition : 24th Edition 2024
- ISBN-13 : 9788197766442
- ISBN-10 : 9788197766442
- Language : English
- Binding : Paperback
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