Direct Taxation (CMA Inter, G.1, P.7, New Syllabus 2022, for Dec. 2023 Exams)

CMA KNOWLEDGE SERIES ON
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Description
Assessment year - 2023-2024
* All relevant provisions of Income Tax Act 1961 and Amendments by Finance Act 2022 covered
* About 300 Solved illustrations
* Bit bank covered for each topic keeping in view of exam pattern
* Step wise presentation and supporting calculations in the form of working notes
* Covered past 10 years CMA Inter exam problems which act as strong foundation to crack CMA Inter Exams
* Single point solution for Cracking CMA Inter Exams.
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Table of Contents
1. Basic Concepts of Income Tax    
2. Residential Status and Scope of Total Income
3. Income from Salaries
4.Income from House Property
5. Profits and Gains of Business or profession
6. Capital Gains
7. Income from other sources
8. Clubbing of Income
9. Set off and Carry forward of losses
10. Agricultural Income
11. Deductions
12. Exemptions
13. Advance Tax
14. Interest
15. Tax Deducted at Source and Tax Collected at Source
16. Relief
17. Assessments of Various Assessees
Unit 01: Taxation of Individuals
Unit 02: Taxation of AOP / BOI
Unit 03: Taxation of Hindu Undivided Family
Unit 04: Taxation of Co-operative Societies
Unit 05: Taxation of Political Parties
Unit 06: Alternate Minimum Tax
18. Filing of Return of Income
19. Permanent Account Number
20. Self-Assessment and Intimation
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Author Details
Govada Chalapathi Rao is a graduate in commerce and a fellow member of the Institute of Cost Accountants of India. He secured All India 12th Rank in CMA Inter and All India 16th Rank in CMA Final. He possesses 16 years of teaching experience to students of CMA Foundation, Inter and Final. He is faculty member at G.C.RAO ACADEMY, Bangalore an exclusive coaching center for CMA.
Areas of specialization include Cost Accounting, Strategic Cost Management, Financial Accounting, Direct Taxation, Financial Management, Indirect Taxation, Financial Reporting, and Cost Audit