This book covers the syllabus prescribed for CA Intermediate Course (New Scheme).
The book incorporates the following :
- Amendments made by Finance Act, 2021 applicable for Assessment Year 2022-23.
- All the latest developments in Income Tax Law including Circulars and Notifications and Judicial Pronouncement upto April 30th, 2022.
- New and Unique 413 Illustrations
- Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws.
- Coverage of Past CA Examination Questions (upto December 2021 Exams).
- Basic Concepts
- Residential Status
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of other persons included in assessee’s total income
- Aggregation of Income and Set-off of Loss
- Deductions from Gross Total Income
- Incomes Exempt from Tax
- Assessment of Individuals
- Tax Deduction at Source, Tax Collection at Source and Advance Tax
- Provisions for Filing of Return of Income and Self Assessment