Taxation (Module 2) Income Tax CA Inter New Syllabus By CA. Arvind Tuli May 2024Â
“Master Income Tax for CA Inter (Module 2) with CA. Arvind Tuli – Your Comprehensive Guide to Taxation. Boost your tax knowledge and exam readiness today!”
MODULE 2: INCOME TAX
| Section | Chapter Name | |
| A | Capital Gains | |
| A1: Overview of the Chapter
A2: Capital Asset Sec 2(14) A3: Transfer Sec 2(47) A4: Exempted Transfer Sec 46/47 A5: Sec 48 Overview of NDCA A6: Sec 2(42A) Period of Holding A7: Full Value of Consideration A8: Sec 50C L&B A9: Treatment of Gift & Will A10: Securities A11: Securities transaction tax A12: Sec 112A & 111A A13: ESOP/Sweat equity A14: Self Generated Assets A15: Cost of Improvement A16: Time period for exemption A17: Exemptions from CG A18: Withdrawal u/s 54F A19: Withdrawal for deposit in CGAS A20: Withdrawal for sale of new asset A21: Withdrawal for sale of new asset A22: Withdrawal for sale of new asset A23: Special Income treatment A24: Maximum surcharge A25: Treatment of Insurance A26: Sec 45(1A) – Insurance A27: Sec 45(2) – conversion A28: Sec 45(5) – compulsory acq. A29: Sec 45(5A) – Jt. development A30: Sec 50B – Slump sale A31: VDA |
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| B | Business & Profession
B1: Summary of receipts u/s 28 B2: Summary of Sec 30 to 37 B3: Summary of Sec 40 to 44 B4: Overview of Deprecation B5: Summary of Depreciation B6: Sec 35DDA VRS B7: Sec 35D Preliminary expenses B8: Expenses on shares / Debentures B9: Donations B10: Scientific Research B11: Interest on loan B12: Sec 35AD Specified Business B13: Sec 36(1)(vii)/41(1) B14: Sec 40a(i)/(ia) B15: Sec 43B – summary B16: Sec 43B – Detailed |
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| C | Business Reorganisations and Presumptive Incomes
C1: Sec 44AA Books of Accounts C2: Presumptive Incomes C3: Due date for Presumptive Businesses C4: Business Reorganisations C5: Explanations to Sec 43(1) |
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| D | Other Sources
D1: Overview D2: Treatment of TDS on Interest D3: Taxability of Interest and deductions D4: Sec 2(22)(e) Deemed Dividend |
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| E | Clubbing of Income
E1: Overview E2: Sec 27 v Sec 64 |
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| F | Set off & C/fd of losses
F1: Rules Sec 70 to 80 F2: Rules for loss under HP F3: Rules for loss under B&P F4: Rules for loss under CG F5: Rules for loss under Other Sources F6: Restricted Losses F7: Time periods for c/fd |
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| G | Deductions from GTI
G1: an overview G2: Summary of all deductions G3: Sec 80CCD G4: Sec 80D Computation G5: Sec 80G List G6: Comparison chart for Interest on HP G7: Sec 80QQB / 80RRB |
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| H | Sec 10AA Units in SEZ
H1: an overview |
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| I | Sec 2(1A) & Sec 10(1) Agricultural Income
I1: Sec 2(1A)(a) I2: Sec 2(1A)(b) I3: Sec 2(1A)(c) I4: Summary I5: Partly Agricultural and Partly taxable I6: Firm and Company into agriculture |
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| J | Sec 115JC – AMT | |
| K | Sec 115BAC – New tax regime
K1:Â Â Overview K2:Â Â Comparison of Old and new tax system K3: Special Incomes summary |
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| L | Total Income practice questions | |
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