Taxmann's CRACKER – Taxation
(With Application Based MCQs & Integrated Case Studies) - CA-Intermediate – New Syllabus - Updated till 31-10-2020
Beschreibung des Verlags
This book is specially designed for students of CA-Intermediate, on the subject of Taxation'. The unique feature of this book is incorporation of past examination question of CA-Intermediate examination, along with application based MCQs & integrated case studies.
The Present Publication is the Latest Edition (updated till 31st October, 2020), authored by CA (Dr.) K.M. Bansal & Dr. Sanjay Kumar Bansal for New Syllabus, with the following noteworthy features:
• Coverage of the book is as follows:
o All Past Exam Questions till November 2020
o The trend analysis (for both New/Old Syllabus) (May 2018 onwards) has been given, so that the students may be able to assess the relative importance of a particular topic and can plan his/her schedule accordingly
o Questions from RTPs and MTPs of ICAI
o Chapter-wise marks distribution for past examinations has also been given
o Chapter-wise comparison with Study Material of ICAI
• Also Available:
o [64th Edition] of Taxmann’s Students’ Guide to Income Tax including GST
o [22nd Edition] of Taxmann’s Students’ Guide to Income Tax including GST – Problems & Solutions
• Contents of the book are as follows:
Section A (Income Tax Law)
o Basic Concept
o Residence and scope of total income
o Incomes which do not form part of total income
o Income from Salaries
o Income from House Property
o Profits and gains from business or profession
o Capital Gains
o Income from other sources
o Clubbing of Income
o Set off and carry forward of losses
o Deductions from gross total income
o Agriculture income
o Computation of total income and tax payable
o Advance tax, TDS and TCS
o Provisions for filing of return of income and self-assessment
Section B (Indirect Taxes)
o GST in India
o Supply under GST
o Charge of GST
o Exemptions from GST
o Time of supply
o Value of supply
o Input tax credit
o Registration
o Tax invoice, credit and debit notes
o Payment of tax
o Returns
Section C (MCQs & Integrated Case Studies | Income Tax)
o Multiple Choice Questions (MCQs)
o Case Studies
Section D (MCQs & Integrated Case Studies | GST)
o Multiple Choice Questions (MCQs)
o Case Studies
