Buy CA Inter Sytematic Approach To Taxation for May 2020 By Girish Ahuja Ravi, gupta online
Contents -
PART I - INCOME TAX
1. Introduction
2.Scope of Total Income & Residential Status
3. Incomes which do not form part of Total Income
3A. Computation of Total Income and Tax Liability
4. Income under the Head “Salaries
5. Income under the Head “Income from House Property”
6. Income under the Head “Profits and Gains of Business or Profession
7. Income under the Head “Capital Gains
8. Income under the Head “Income from Other Sources
9. Income of Other Persons Included in Assessee’s Total Income
10. Set off or Carry Forward and Set off of Losses
11. Deductions to be made in Computing Total Income
12. Agricultural Income & Its Tax Treatment
13. Assessment of Individuals
14. Return of Income
15. Deduction and Collection of Tax at Source
16. Advance Payment of Tax
PART II - GST
1. Basic Concepts of Indirect Taxes and Introduction of GST
2. Supply under GST
3. Levy and Collection
4. Exemption from GST
5. Taxability of Composite and Mixed Supply
6. Location of the Supplier and Place of Supply of Goods and Services
7. Composition Levy (Composition Scheme)
8. Time of Supply
9. Value of Supply
10. Input Tax Credit and its Utilisation
11. Tax invoice,E - Way Bill ,Credit and Debit Notes
12. Registration
13. Payment of Tax
14. Returns
