Description
Bharat Law House Pvt. Ltd. Notes and Workbook TAXATION For CA Inter Module 1 INCOME TAX by CA. Arvind Tuli
MODULE 1: INCOME TAX
Section
Chapter Name
A
Basics, Residential Status and Rates of Tax
(a) Structure of law
A1: Power to make law
A2: Procedure for passing Law
A3: Bill & Act
A4: Implementing the Law
A5: Reading the Law
A6: Appeals
A7: Finance Acts
(b) Basis of Charge
A8: Person
A9: HUF
A10: Government Sector
A11: Charitable trust
A12: Mind Map of Income Tax
(c) Residential Status
A13: Rules for an Individual
A14: Exception to Sec 6(1)(c)
A15: Third exception to 6(1)(c)
A16: Company
A17: Residential status of other persons
(d) Scope of Income
A18: Scope of Income
A19: Sec 9(1)(v)/(vi)/(vii)
A20: Sec 9(1)(i) vs 9(1)(vii)
(e) Rates of Tax
A21: Comparative rates of Tax
B
Gifts
B1: Gifts under Income Tax
B2: Sec 56(2)(x)
C
(a) Returns of Income
C1: The entire story
C2: Summary Sec 139
C2: Sec 139(1)(b)
C3: Procedure for filing ROI
C4: Sec 44AB Tax Audit
C5: Due dates for ROI
C6: Sec 139(8A) Updated Return
C7: The total summary for ROI
(b) PAN & AADHAR
D
(a) Advance Tax
D1: Advance Tax
D2: Interest u/s 234A/B/C
D3: Returned & Assessed Tax
(b) Tax Deducted at Source [TDS]
D4: The entire system
D4: Learning the sections
D5: Sec 193 & 194A
D6: TDS on Dividend
D7: Sec 194C – works contract
D9: Sec 194N – Cash withdrawal
D8: Sec 19O – ECO
(c) Tax Collected at Source [TCS]
D11: Sec 206C – an overview
D12: Sec 206C(1F) – Motor Car
D13: Sec 206C(1G)
D14: Sec 206C(1H)
E
Exempted Income
F
House Property
F1: Sec 22 to 27 – an overview
F2: Computing income under HP
F3: Different types of building
F4: Computing GAV
F5: Interest u/s 24(b)
F6: Restriction u/s 24(b) for SO/DSO house
F7: Different situations for Houses
F8: Sec 23(2) – So or DSO
F9: More than 2 SO/DSO houses
G
Salary
G1: Salary – an overview
G2: Gratuity
G3: Pension an overview.
G4: Pension & Commuted pension
G5: Leave Encashment
G6: Provident Funds
G7: Rent free accommodation.
G8: RFA on transfer from a city to another
G9: Medical Facility
G10: Education Facility
G11: Motor Car Facility
G12: Transfer & use of movable assets
G13: Different salaries under salary