Taxmann's Cracker Taxation (With Application Based MCQs & Integrated Case Studies) by K.M Bansal , Sanjay Kumar Bansal

This book is specially designed for students of CA-Intermediate, on the subject of Taxation'. The unique feature of this book is incorporation of past examination question of CA-Intermediate examination, along with application based MCQs & integrated case studies

The Present Publication is the Latest Edition (updated till 31st October, 2020), authored by CA (Dr.) K.M. Bansal & Dr. Sanjay Kumar Bansal for New Syllabus, with the following noteworthy features:

• ·    Coverage of the book is as follows:
• o   All Past Exam Questions till November 2020
• o   The trend analysis (for both New/Old Syllabus) (May 2018 onwards) has been given, so that the students may be able to assess the relative importance of a particular topic and can plan his/her schedule accordingly
• o   Questions from RTPs and MTPs of ICAI
• o   Chapter-wise marks distribution for past examinations has also been given
• o   Chapter-wise comparison with Study Material of ICAI
• ·    Also Available:
• o   [64th Edition] of Taxmann’s Students’ Guide to Income Tax including GST
• o   [22nd Edition] of Taxmann’s Students’ Guide to Income Tax including GST – Problems & Solutions
• ·    Contents of the book are as follows:

Section A (Income Tax Law)

• o   Basic Concept
• o   Residence and scope of total income
• o   Incomes which do not form part of total income
• o   Income from Salaries
• o   Income from House Property
• o   Profits and gains from business or profession
• o   Capital Gains
• o   Income from other sources
• o   Clubbing of Income
• o   Set off and carry forward of losses
• o   Deductions from gross total income
• o   Agriculture income
• o   Computation of total income and tax payable
• o   Advance tax, TDS and TCS
• o   Provisions for filing of return of income and self-assessment

Section B (Indirect Taxes)

• o   GST in India
• o   Supply under GST
• o   Charge of GST
• o   Exemptions from GST
• o   Time of supply
• o   Value of supply
• o   Input tax credit
• o   Registration
• o   Tax invoice, credit and debit notes
• o   Payment of tax
• o   Returns