Bharats Notes & Workbook (Module 1) - Taxation for CA Inter by CA Arvind Tuli

A

Basics, Residential Status and Rates of Tax

(a)          Structure of law

A1: Power to make law

A2: Procedure for passing Law

A3: Bill & Act

A4: Implementing the Law

A5: Reading the Law

A6: Appeals

A7: Finance Acts

(b)          Basis of Charge

A8: Person

A9: HUF

A10: Government Sector

A11: Charitable trust

A12: Mind Map of Income Tax

(c)          Residential Status

A13: Rules for an Individual

A14: Exception to Sec 6(1)(c)

A15: Third exception to 6(1)(c)

A16: Company

A17: Residential status of other persons

(d)          Scope of Income

A18: Scope of Income

A19: Sec 9(1)(v)/(vi)/(vii)

A20: Sec 9(1)(i) vs 9(1)(vii)

(e)          Rates of Tax

A21: Comparative rates of Tax

B

Gifts

B1: Gifts under Income Tax

B2: Sec 56(2)(x)

C

(a)          Returns of Income

C1: The entire story

C2: Summary Sec 139

C2: Sec 139(1)(b)

C3: Procedure for filing ROI

C4: Sec 44AB Tax Audit

C5: Due dates for ROI

C6: Sec 139(8A) Updated Return

C7: The total summary for ROI

(b)          PAN & AADHAR

D

(a)          Advance Tax

D1: Advance Tax

D2: Interest u/s 234A/B/C

D3: Returned & Assessed Tax

(b)          Tax Deducted at Source [TDS]

D4: The entire system

D4: Learning the sections

D5: Sec 193 & 194A

D6: TDS on Dividend

D7: Sec 194C – works contract

D9: Sec 194N – Cash withdrawal

D8: Sec 19O – ECO

(c)          Tax Collected at Source [TCS]

D11: Sec 206C – an overview

D12: Sec 206C(1F) – Motor Car

D13: Sec 206C(1G)

D14: Sec 206C(1H)

E

Exempted Income

F

House Property

F1: Sec 22 to 27 – an overview

F2: Computing income under HP

F3: Different types of building

F4: Computing GAV

F5: Interest u/s 24(b)

F6: Restriction u/s 24(b) for SO/DSO house

F7: Different situations for Houses

F8: Sec 23(2) – So or DSO

F9: More than 2 SO/DSO houses

G

Salary

G1: Salary – an overview

G2: Gratuity

G3: Pension an overview.

G4: Pension & Commuted pension

G5: Leave Encashment

G6: Provident Funds

G7: Rent free accommodation.

G8: RFA on transfer from a city to another

G9: Medical Facility

G10: Education Facility

G11: Motor Car Facility

G12: Transfer & use of movable assets

G13: Different salaries under salary