Bharat CA Inter Taxation (Income Tax) With MCQs By CA Jaspreet Singh Johar Applicable for May 2023 Exam

Description

This book makes a fresh and novel approach to study of Taxation keeping in view the requirement of students preparing for CA, CS, CMA, BBA, and MBA & B.Com. It has been ensured that this book gives the student what is required to study and not what he wants to study

This edition of the book has several unique features, to name a few:

1. The edition of Income Tax is relevant for Assessment Year 2023-2024 and edition of GST is relevant for Financial Year 2022-2023 which is relevant for students who will be appearing in CA, CS, and CMA examination in the year 2023.
2. List of all sections relevant to a chapter is given at the start of the chapter.
3. Summary of each chapter is given at the end of the chapter. This will help the student to recapitulate the chapter at the time of revision in examination days.
4. Many practical examples have been solved at relevant places to help the understanding of the topics

Contents

Chapter 1       Introduction, Basic Concepts and Definitions under Income Tax Act, 1961 MCQs

Chapter 2       Residential Status & Tax Incidence MCQs

Chapter 3       Concept & Calculation of Income Tax MCQs

Chapter 4       Concept of Calculation of Surcharge on Income Tax

Chapter 5       Agricultural Income & Its Tax Treatment MCQs

Chapter 6       Tax Treatment of Gifts Received MCQs

Chapter 7       Dividend and Deemed Dividend MCQs

Chapter 8       Income under the Head Salary MCQs

Chapter 9       Income under Head House Property MCQs

Chapter 10     Depreciation: Section 32 and Rule 5 MCQs

Chapter 11     Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP) MCQs

Chapter 12     Income under the Head ‘Capital Gains’ MCQs

Chapter 13     Income under the Head ‘Other Sources’  MCQs

Chapter 14     Clubbing of Incomes MCQs

Chapter 15     Set Off of Losses and Carry Forward of Losses MCQs

Chapter 16     Deductions from Gross Total Income (Chapter VI-A of Income Tax Act, 1961) MCQs

Chapter 17     Special Provisions Relating to Taxation of Income

Chapter 18     Alternate Minimum Tax (Sections 115JC to 115JF) MCQs

Chapter 19     Incomes which are Exempt from Income Tax MCQs

Chapter 20     Procedure of Filing of Income Tax Returns MCQs

Chapter 21     Tax Deducted at Source MCQs

Chapter 22     Advance Payment of Tax and Interest Payable by Assessee MCQs

Chapter 23     Assessment of Individuals

Chapter 24     Case Study based MCQs