T N Manoharan & G R Hari's Students Handbook on Taxation

Description
About Students Handbook on TAXATION
( Includes Income-Tax Law and Goods and Service Tax Law)

ASSESSMENT YEAR 2024-2025

For B.Com, CA Intermediate Course – May / November 2024 Examinations

Based on the New Scheme Applicable from May, 2024 Examination.

INCOME TAX

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

INDIRECT TAXES

17. GST Introduction
18. Taxable Supply
19. Charge of GST
20. Exemption from GST
21. Time of Supply and Value of Supply
22. Input Tax Credit
23. Registration
24. Tax Invoice, Credit and Debit Notes
25. Payment of Tax
26. Returns
27. Computation Problems