Description

This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

The Present Publication is the 5th Edition for CA-Inter | New Syllabus | May/Nov. 2023 Exams. This book is authored by CA (Dr.) K.M. Bansal & Dr. Sanjay Kumar Bansal, with the following noteworthy features:

• Strictly as per the Revised Syllabus of ICAI
• This book is divided into four sections:
• Income Tax Law
• Indirect Taxes
• MCQs & Integrated Case Studies | Income Tax
• MCQs & Integrated Case Studies | GST
• Coverage of this book includes:
• Past Exam Questions & Answers, including:
• CA Intermediate Nov. 2022 – Taxation
• Questions from RTPs and MTPs of ICAI
• Application Based MCQs
• Integrated Case Studies
• [Solutions] are provided as per the Previous Year 2022-23 (Assessment Year 2023-24)
• [Marks Distribution] Chapter-wise marks distribution from May 2018 onwards
• [Previous Exam Trend Analysis] from May 2018 Onwards for New Syllabus
• [Comparison with ICAI Study Material] Chapter-wise comparison with ICAI Study Material

Contents of the book are as follows

Income Tax Law

• Basic Concepts
• Residence and Total Scope of Income
• Incomes which do not form part of total income
• Income from Salaries
• Income from House Property
• Profits and Gains from Business or Profession
• Capital Gains
• Income from Other Sources
• Clubbing of Income
• Set off and Carry Forward of Losses
• Deductions from Gross Total Income
• Agricultural Income
• Computation of Total Income and Tax Payable
• Advance Tax, TDS and TCS
• Provision for filing of return of income and self-assessment

Indirect Taxes

• GST in India
• Supply under GST
• Charge of GST
• Exemptions from GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit and Debit Notes
• Payment of Tax
• Returns

MCQs & Integrated Case Studies | Income Tax

• Multiple Choice Questions (MCQs)
• Case Studies

MCQs & Integrated Case Studies | GST

• Multiple Choice Questions (MCQs)
• Case Studies