Bharat’s TAXATION – Income Tax & GST (Module-5: Revision Slides) (CA Intermediate) by CA. Arvind Tuli for May 2025 Exam – 6th Edition 2025.

Bharat’s TAXATION – Income Tax & GST (Module-5: Revision Slides) (CA Intermediate) by CA. Arvind Tuli for May 2025 Exam – 6th Edition 2025.

About TAXATION For CA Inter – Module 5 Income Tax & GST (Revision Slides) (for A.Y. 2025-2026)

MODULE 5: Revision Slides

INCOME TAX

Module 1

Part A

Part A(a):       Structure of Law

Part A(b):       Basis of Charge

Part A(c):        Residential Status

Part A(d):       Scope of Income

Part A(e):       Rates of Tax

Part B

Gifts

Part C(a)

Returns of Income

Part C(b)

Pan & Aadhar

Part D(a)

Advance Tax

Part D(b)

TDS

Part D(c)

TCS

Part F

House Property

Part G

Salary

Module 2

Part A(a)

Capital Gains

Part A(b)

Capital Gains – Special cases

Part B

Business & Profession

Part C

Sec 44AA, 44AB, 44AD, 44ADA, 44AE, 43(1) Explanations

Part D

Other Sources Sec 56 to 59

Part E

Clubbing of Income Sec 60 to 65

Part F

Set off & carry forward Sec 70 to 80

Part G

Deductions from GTI Sec 80C to 80U

Part H

SEZ units Sec 10AA

Part I

Agricultural Income Sec 10

Part J

Computing tax on Total Income Section 115JC – Alternate Minimum Tax AMT

Part K

Computing tax on Total Income

Part L

Computing Total Income

G S T

Module 3

Part A

Basics of GST

Part B

Supply [Sec 7 & 8]

Part C

Exempted Supply [Sec 11] Notification No 12/2107

Part D(a)

Registration under GST

Part D(b)

Registration Procedure

Part E

Charge of GST [Sec 9 & 10]

Part F

Composition Dealer [Sec 10]

Part G

Time of Supply

Part H

Value of Supply

Part I

Payment of GST

Part J

Input Tax Credit [Sec 16 to 18]

Part K

Documents

Part L

E-way Bill & E-Invoice

Part M

Returns & Interest

Part N

Accounts and Records

Part O

TDS u/s 51 & TCS u/s 52

Part P

Place of Supply

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