Taxation ICAI Study Material
Sr. No. | Topic Name | Unit | Download |
---|---|---|---|
Sec-A: Income-tax Law | |||
Module-1 | Initial Pages | Click Here | |
1 | Basic Concepts | Basic Concepts | Click Here |
2 | Residence and Scope of Total Income | Residence and Scope of Total Income | Click Here |
3 | Incomes which do not form part of Total Income | Incomes which do not form part of Total Income | Click Here |
Module-2 | Initial Pages | Click Here | |
4 | Heads of Income | Unit 1: Salaries | Click Here |
Unit 2: Income from House Property | Click Here | ||
Unit 3: Profits and Gains of Business or Profession | Click Here | ||
Unit 4: Capital Gains | Click Here | ||
Unit 5: Income from Other Sources | Click Here | ||
Module-3 | Initial Pages | Click Here | |
5 | Income of Other Persons included in Assessee’s Total Income | Income of Other Persons included in Assessee’s Total Income | Click Here |
6 | Aggregation of Income, Set-off and Carry Forward of Losses | Aggregation of Income, Set-off and Carry Forward of Losses | Click Here |
7 | Deductions from Gross Total Income | Deductions from Gross Total Income | Click Here |
8 | Computation of Total Income and Tax Payable | Computation of Total Income and Tax Payable | Click Here |
9 | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | Click Here |
10 | Provisions for filing Return of Income and Self-assessment | Provisions for filing Return of Income and Self-assessment | Click Here |
### | Corrigendum | Corrigendum | Click Here |
Sec-B: Indirect Taxes | |||
Module-1 | Initial Pages | Click Here | |
1 | GST in India – An Introduction | GST in India – An Introduction | Click Here |
2 | Supply under GST | Supply under GST | Click Here |
3 | Charge of GST | Charge of GST | Click Here |
4 | Exemptions from GST | Exemptions from GST | Click Here |
5 | Time and Value of Supply | Unit I: Time of Supply | Click Here |
Unit II: Value of Supply | Click Here | ||
Module-2 | Initial Pages | Click Here | |
6 | Input Tax Credit | Input Tax Credit | Click Here |
7 | Registration | Registration | Click Here |
8 | Tax Invoice: Credit and Debit Notes; E-way Bill | Tax Invoice: Credit and Debit Notes; E-way Bill | Click Here |
9 | Payment of Tax | Payment of Tax | Click Here |
10 | Returns | Returns | Click Here |