Tax Laws CS Executive New Syllabus By Jassprit S Johar

Contents

PART A: INCOME TAX

Introduction, Basic Concepts and Definitions under Income Tax Act, 1961

Residential Status & Tax Incidence

Concept & Calculation of Income Tax

Agricultural Income & Its Tax Treatment

Income under the Head-Salary

Income under Head House Property

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

Income under the Head ‘Capital Gains

Income under the head ‘Other Sources

Clubbing Of Incomes

Set Off of Losses and Carry Forward of Losses

Deductions from Gross Total Income (Chapter VIA of Income Tax Act, 1961)

Incomes which are Exempt from Income Tax

Procedure of Filing of Income Tax Returns

Tax Deducted at Source

Advance Payment of Tax and Interest Payable by Assessee

Alternate Minimum Tax (Sections 115JC TO 115JF)

Assessment of Individuals

Assessment of Hindu Undivided Families (HUF)

Classes of Companies

Assessment of Partnership Firms

Appeals and Revisions

Penalties and Prosecution

PART B: GOODS & SERVICES TAX (GST)

Basic Introduction to Goods and Services Tax (GST)

Chargeability under CGST and IGST

Supply under GST

Exemptions under GST

Value of Supply under GST

Composition Scheme

Time of Supply under GST

Place of Supply (Section 10 -13)

Input Tax Credit under GST (Sections 16, 17, 18)

Payment of GST (Sections 49, 50 and Rules 85, 86, 87, 88)

Registration under GST (Section 22 to.30)

Invoice under GST (Section 31 to 34 of CGS):, Act, 2017 & Section 20 of IGST Act, 2017 Tax Invoice, Credit and Debit Notes of COST Rules, 2017)

Provisions Relating to e-way Bill: Rule 138

Filing of Return under GST (Section 37 to 48 of COST Act, 2017 Rules 59 to 84 of CGST Rules, 2017)

Customs Act, 1962

About the Author

CA JS Johar is fellow Member of Institute of Chartered Accountants of India having qualified in May 2004. He has had a bright academic career and has completed his graduation from Guru Gobind Singh College of Commerce, Delhi University in 1999.