Taxation (Module 1) CA Inter New Syllabus CA. Arvind Tuli May 2024 Exam Bharat Publication
“Prepare for the May 2024 CA Inter New Syllabus Exam with CA Arvind Tuli’s expert guidance on Taxation (Module 1). Get comprehensive insights and study materials from Bharat Publication for a successful exam journey.
| Section | Chapter Name | No. of Pages | Section Page No. |
| (A) | Basics, Residential Status and Rates of Tax | ||
| Â | (a)Â Â Â Â Â Â Â Â Â Â 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 |
9
|
A(a)1.3
A(a)1.4 A(a)1.5 A(a)1.5 A(a)1.6 A(a)1.7 A(a)1.8 A(a)1.10 |
| (b)Â Â Â Â Â Â Â Â Â Â Basis of Charge
A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax |
13 | A(b)1.11
A(b)1.13 A(b)1.16 A(b)1.17 A(b)1.18 A(b)1.20 |
|
| (c)Â Â Â Â Â Â Â Â Â Â Residential Status
A13: Exception to Sec 6(1)(c) A14: Third exception to 6(1)(c) A15: Company A16: Rules for an Individual |
18 | A(c)1.24
A(c)1.30 A(c)1.32 A(c)1.36 A(c)1.38 |
|
| (d)Â Â Â Â Â Â Â Â Â Â Scope of Income
A17: Scope of Income A18: Sec 9(1)(v)/(vi)/(vii) A19: Sec 9(1)(i) vs 9(1)(vii) |
16 | A(d)1.41
A(d)1.41 A(d)1.48 A(d)1.49 |
|
| (e)Â Â Â Â Â Â Â Â Â Â Rates of Tax
A20: Comparative rates of Tax |
10 | A(e)1.56
A(e)1.59 |
|
| (B) | Gifts
B1: Gifts under Income Tax B2: Sec 56(2)(x) B3: Receipts for COVID 19 |
B1.1
B1.1 B1.4 B1.10 |
|
| (C) | (a)Â Â Â Â Â Â Â Â Â Â Returns of Income
C1: The entire story C2: Summary Sec 139 C3: Sec 139(1)(b) C4: Procedure for filing ROI C5: Sec 44AB Tax Audit C6: Due dates for ROI C7: Sec 139(8A) Updated Return C8: The total summary for ROI |
24 | C(a)1.1
C(a)1.1 C(a)1.1 C(a)1.3 C(a)1.8 C(a)1.9 C(a)1.9 C(a)1.21 C(a)1.23 |
| (b)Â Â Â Â Â Â Â Â Â Â PAN & AADHAR | 13 | 1.24 | |
| (D) | (a)Â Â Â Â Â Â Â Â Â Â Advance Tax
D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
15 | D(a)1.1
D(a)1.2 D(a)1.2 D(a)1.4 |
| (b)Â Â Â Â Â Â Â Â Â Â Tax Deducted at Source [TDS]
D4: The entire system D5: Learning the sections D6: Sec 193 & 194A D7: TDS on Dividend D8: Sec 194C – works contract D9: Sec 194N – Cash withdrawal D10: Sec 19O – ECO |
44 | D(b)1.15
D(b)1.17 D(b)1.18 D(b)1.27 D(b)1.29 D(b)1.37 D(b)1.39 D(b)1.44 |
|
| (c)Â Â Â Â Â Â Â Â Â Â Tax Collected at Source [TCS]
D11: Sec 206C – an overview D12: Sec 206C(1F) – Motor Car D13: Sec 206C(1G) D14: Sec 206C(1H) |
20 | D(c)1.58
D(c)1.58 D(c)1.61 D(c)1.66 D(c)1.69 |
|
| (E) | Exempted Income | 6 | E1.1 |
| (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 |
44 | F1.1
F1.1 F1.2 F1.5 F1.6 F1.12 F1.14 F1.19 F1.23 F1.25 |
| (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 |
61 | G1.1
G1.6 G1.15 G1.16 G1.17 G1.19 G1.24 G1.27 G1.30 G1.34 G1.35 G1.38 G1.47 G1.60 |
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