TAXATION (Income Tax)

This book covers the syllabus prescribed for CA Intermediate Course (New Scheme) as well as CA Intermediate (IPCC) (Old Scheme).

The book incorporates the following :

• Amendments made by Finance Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021-22. 
• All the latest developments in Income Tax Law including Circulars and Notifications and Judicial Pronouncement upto October 31st, 2020.
• New and Unique 413 Illustrations
• Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
• Coverage of Past CA Examination Questions (upto Nov. 2019 Exams).

SUBJECT INDEX 

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of other persons included in assessee’s total income
9. Aggregation of Income and Set-off of Loss
10. Deductions from Gross Total Income
11. Incomes Exempt from Tax
12. Assessment of Individuals
13. Tax Deduction at Source, Tax Collection at Source and Advance Tax
14. Provisions for Filing of Return of Income and Self Assessment