CMA Inter Module I : Direct Taxation with MCQs – December 2023 Exam
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Book Name: Direct and Indirect Taxation (DITX), CMA Inter Module I : Direct Taxation with MCQs – December 2023 Exam
Author : Jaspreet Singh Johar
EDN.: 11th edn. 2023
ISBN: 978-81-9636-318-5
PAGES: 872
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Description
Get your hands on the 11th edition (2023) of ‘Direct and Indirect Taxation (DITX), CMA Inter Module I : Direct Taxation with MCQs – December 2023 Exam‘ by renowned author Jaspreet Singh Johar at an exciting 15% discount. With an ISBN of 978-81-9636-318-5 and a whopping 872 pages, this comprehensive book is your ultimate guide to understanding direct taxation. Master the concepts and test your knowledge with the included MCQs. Don’t miss this valuable resource to excel in the field of taxation.
This edition of the book has several unique features, to name a few:
- Thoroughly revised edition upto 15/5/2023 and has been made reader friendly.
- The portion of Income Tax is relevant for Assessment Year 2023-2024 which is relevant for students who will be appearing in CMA examination in the year 2023.
- The portion of GST and Customs Act is relevant for Financial Year 2022-2023 which is relevant for students who will be appearing in CMA examination in the year 2023.
- List of all sections relevant to a chapter is given at the start of the chapter.
- 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.
- Many practical examples have been solved at relevant places to help the understanding of the topics.
- Keeping in mind latest examination pattern, more than 1,450 MCQs have been provided after end of every chapter with answers for the self assessment of students.
- Case Study based MCQs have also been incorporated to align with the latest trends of the examination.
CONTENTS
| Chapter | Title | Page |
| Chapter 1 | Introduction, Basic Concepts and Definitions under Income Tax Act, 1961 | 1 |
| Chapter 2 | Residential Status & Tax Incidence | 31 |
| Chapter 3 | Concept & Calculation of Income Tax | 73 |
| Chapter 4 | Concept of Calculation of Surcharge on Income Tax | 94 |
| Chapter 5 | Agricultural Income & Its Tax Treatment | 102 |
| Chapter 6 | Tax Treatment of Gifts Received | 119 |
| Chapter 7 | Dividend and Deemed Dividend | 141 |
| Chapter 8 | Income under the Head Salary | 153 |
| Chapter 9 | Income under Head House Property | 281 |
| Chapter 10 | Depreciation: Section 32 and Rule 5 | 334 |
| Chapter 11 | Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP) | 364 |
| Chapter 12 | Income under the Head ‘Capital Gains’ | 439 |
| Chapter 13 | Income under the Head ‘Other Sources’ | 511 |
| Chapter 14 | Clubbing of Incomes | 524 |
| Chapter 15 | Set Off of Losses and Carry Forward of Losses | 541 |
| Chapter 16 | Deductions from Gross Total Income (Chapter VI-A of Income Tax Act, 1961) | 561 |
| Chapter 17 | Special Provisions Relating to Taxation of Income | 610 |
| Chapter 18 | Alternate Minimum Tax (Sections 115JC to 115JF) | 630 |
| Chapter 19 | Incomes which are Exempt from Income Tax | 641 |
| Chapter 20 | Procedure of Filing of Income Tax Return (ITRs) | 652 |
| Chapter 21 | Tax Deducted at Source (TDS) Tax Collected at Source (TCS) | 673 |
| Chapter 22 | Advance Payment of Tax and Interest Payable by Assessee | 726 |
| Chapter 23 | Taxation of Virtual Digital Assets (VDAS) | 738 |
| Chapter 24 | Assessment of Individuals | 746 |
| Chapter 25 | Case Study based MCQs | 780 |
| Chapter 26 | Assessment Procedure | 817 |
| Chapter 27 | Assessment of Hindu Undivided Families (HUF) | 829 |
| Chapter 28 | Assessment of Political Party and Electoral Trust | 839 |
| Chapter 29 | Assessment of Co-operative Societies | 841 |
| Chapter 30 | Assessment of Partnership Firms, AOP-BOI | 846 |
Additional information
| Publisher | Bharat |
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