"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 this 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."
The contents of the book are as follows:
Introduction
An Overview of GST
Person Liable to Pay Tax in GST
Registration in GST
What is Supply
Time of Supply of Goods
Time of Supply of Services
Value of Supply
Place of Supply
Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
Job Work
Invoice, Credit and Debit Notes
Input Tax Credit
Payment of Taxes
Brief about Persons requiring Mandatory Registration
Composition Levy – For Supplier of Goods and for Persons engaged in making Supplies referred to in clause (b) of Paragraph 6 of Schedule II
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