Snow white Students Handbook on Taxation CA Intermediate Old and New Syllabus Both By T N Manoharan & G R Hari Applicable for May/November 2022 Exam

Description

• Concise presentation of the provisions of the Income-tax Law as amended by the Finance Act 2021 relevant for CA Intermediate Course (New) and CA (Integrated Professional Competence) Course (Old) and B.Com Examination
• Broad overview of concepts and general principles relating to Income-tax Law and Goods and Services Tax Law, with apt illustrations have been given for easy understanding
• Easy approach to learn the principles relating to computation of taxable income under each head of in come together with suitable formats prescribe Apt illustrations, case studies and exercises are provided
• For Practice of students’ multiple choice questions (MCQ) have been included at the end of this book
• “Summary of Key points” is provided at the end of each chapter so as to enable the students to comprehend And grasp the subject in an effective manner
• Questions of past 21 examinations of The Institute of Chartered Accountants of India suitably modified and answered on the bas is of law applicable for the assessment year 2022-23, are included chapter wise. Problems on computation of total income and tax liability are solved exclusively
• Recent amendments, though incorporated at appropriate places, are separately listed in Appendix in order to enable effective revision by the students
• Topic wise exclusions from the CA Intermediate Course (New) and CA (Integrated Professional Competence) Course (Old) as per the ICAI study guidelines have been dealt accordingly

Contents

1. Syllabus for CA Intermediate Course (New)
2. Syllabus for CA Intermediate (Integrated professional competence course) Course (Old)
3. Arrangement of Sections
4. Pattern of Distribution of Marks
5. Recent Amendments – AY 2022- 23
6. Suggested Answers

Income Tax

1. Preliminary
2. Basis of Charges
3. Incomes which do not form part of Total Income
4. Computation of Total Income
5. Salaries
6. Income from House Property
7. Profits and Gains of Business or Profession
8. Capital Gains
9. Income from Other Sources
10. Income of Other Persons, included in Assessee’s Total Income
11. Aggregation of Income and Set Off or Carry Forward of Loss
12. Deductions to be made in Computing Total Income
13. Rebatos and Relief
14. Heads of income at a Glance
15. Filing of Return of Income
16. Tax Deduction at Source and Introduction to Tax Collection at Source
17. Advance Tax, Self Assessment and Interest
18. Revision – Problems on Computation of Total Income and Tax Liability

Indirect Tax

19. GST – An Introduction
20. Taxable Supply
21. Charge of GST
22. Exemptions from GST
23. Time of Supply & Value of Supply
24. Input tax credit
25. Registration
26. Tax Invoice, Credit and Debit Notes
27. Payment of lax
28. Returns
29. Computation Problems
30. MCQ for Income Tax and IDT

About the Authors

T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07.He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.He has authored various books such as Real Estate Transactions

Tax Implications an ICAI Publication, Depreciation and Losses under I.T. and Company Law, a Bombay Chartered Accountants Society Publication and Immovable Property Transaction and Income-tax Implications, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on Settlement Commission and Authority for Advance Rulings. He has also authored the text book titled Direct Tax Laws for C.A. Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded Padma Shri by the President of India.