Comprehensive Guide to Taxation – I (Income Tax) CA Intermediate
This book covers the syllabus prescribed for CA Intermediate Course (New Scheme) as well as CA Intermediate (IPCC) (Old Scheme).
The book incorporates the following :
- Amendments made by Finance Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021-22.
- All the latest developments in Income Tax Law including Circulars and Notifications and Judicial Pronouncement upto October 31st, 2020.
- New and Unique 413 Illustrations
- Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
- Coverage of Past CA Examination Questions (upto Nov. 2019 Exams).
- Basic Concepts
- Residential Status
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of other persons included in assessee’s total income
- Aggregation of Income and Set-off of Loss
- Deductions from Gross Total Income
- Incomes Exempt from Tax
- Assessment of Individuals
- Tax Deduction at Source, Tax Collection at Source and Advance Tax
- Provisions for Filing of Return of Income and Self Assessment