Contents
PART I: INCOME TAX
- Introduction
- Scope of Total Income & Residential Status
- Incomes which do not form part of Total Income
- Computation of Total Income and Tax Liability
- Income under the Head “Salaries
- Income under the Head “Income from House Property
- Income under the Head “Profits and Gains of Business or Profession
- Income under the Head “Capital Gains
- Income under the Head “Income from Other Sources”
- Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income)
- Set off or Carry Forward and Set off of Losses
- Deductions to be made in Computing Total Income
- Agricultural Income & its Tax Treatment
- Assessment of Individuals
- Return of Income
- Deduction and Collection of Tax at Source
- Advance Payment of Tax
PART II: GST
- Basic Concepts of Indirect Taxes and Introduction of GST
- Supply under GST
- Levy and Collection (Taxable Event)
- Exemption from GST
- Tax-ability of Composite and Mixed Supply
- Location of the Supplier and Place of Supply of Goods and Services
- Composition Levy (Composition Scheme)
- Time of Supply
- Value of Supply
- Input Tax Credit and its Utilisation
- ‘Tax Invoice, E. Way Bill and Credit & Debit Notes
- Registration
- Payment of Tax
- Returns
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