Padhuka CA Inter Tax By CA G.Sekar for Jan 26 Exam

Padhuka CA Inter Tax By CA G.Sekar for Jan 26 Exam

Content

INCOME TAX

• Basic Concepts in Income Tax Law
• Residential Status and Taxability in India
• Exemptions under Income Tax Act
• Income from Salaries
• Income from House Property
• Profits and Gains of Business or Profession bobildt ao e
• Capital Gains
• Income from Other Sources
• Income of Other Persons included in Assessee’s Total Income
• Set off and Carry Forward of Losses
• Deductions under Chapter VI-A
• Rebate and Relief
• Advance Tax & Interest
• Agricultural Income noitonhoral
• lternate Minimum Tax (AMT)
• Taxation of Individuals
• Taxation of HUF
• Return of Income
• Tax Deducted at Source

Goods and Services Tax (GST)

• Basic concepts of GST 18B GST – Levy and Collection of Tax
• GST – Exemptions
• Time and Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit and Debit Notes
• Payment
• R eturns
• Accounts & Records

About the Author

Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region – C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.