Handbook on Taxation Including MCQs (For CA Inter) (For Assessment Year 2023-2024)

Applicable for May 2023 Examination and Onwards
Updated with Latest amendments including MCQ's for Practice
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Highlights of this Book
*    Latest syllabus of ICAI fully covered.
*    Amendments by Finance Act, 2022 highlighted.
*    Simplified Presentation of new GST Law.
*    Solved illustrations as guidance for Exam Presentation.
*    Circulars, Notifications and up-to-date Case Law.
*    Fast Track Referencer for quick revision.
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Description
This Latest Edition of Handbook on Taxation for CA Inter/ IPC [applicable for both New and Old Syllabus] comes in a Single volume with refreshing style and presentation, with the following special features -
1.    Complete Coverage of the Income Tax Act, 1961 as applicable for the CA Inter / IPCC Level for
       both New and Old Syllabus.
2.    Covers Direct and Indirect Taxes - Income Tax & Goods and Services Tax (GST) discussed
       elaborately and in lucid fashion.
3.    Provisions of Law presented in a systematic and structured way.
4.    Incorporation of Circulars, Notifications and up-to-date Case Law in relevant Chapters.
5.    Latest Amendments made by Finance Act, 2019 highlighted and marked for easy reference.
6.    Solved Illustrations as a guidance to the Student on how to present answers
        in the Examinations.
7.    Quick Understanding of the topics / concepts by using Tables and Flowcharts.
8.    Chapter Overview at the beginning of each Topic, to guide the student through the Topic and
        its Detailed Contents.
9.    Fast Track Referencer for quick revision of all Topics both for Income Tax and GST Law, Including
       relevant Forms and Rules Index exclusive for GST Law.
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Contents
Fast Track Referencer
INCOME TAX
1.      Basic Concepts in Income Tax Law
2.      Residential Status and Taxability in India
3.      Exemptions under Income Tax Act
4.      Income from 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.    Set off and Carry Forward of Losses
11.     Deductions under Chapter VI-A
12A.  Rebate and Relief
12B.  Advance Tax & Interest
13.    Agricultural Income
14A.  Alternative Minimum Tax (AMT)
14.    Taxation of Individuals
15.    Taxation of HUF
16.    Return of Income
17.    Tax Deducted at Source
GOODS AND SERVICES TAX (GST)
I8A.   Basic Concepts of GST
18B.  GST - Levy and Collection of Tax
19.    GST - Exemptions
20.    Time and Value of Supply
21.    Input Tax Credit
22.    Registration
23.    Tax Invoice, Credit and Debit Notes
24A.  Payment
24B.  Returns
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Author Details
Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region - C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.
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