CMA Inter Direct Taxation with MCQs For June/Dec. 2020 By Jassprit S Johar

This Book is useful for CMA Inter students Appearing in June/Dec.2020 Exam .

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General Information:
  • Publication: Aadhya Prakashan Bharat
  • Cover: Paperback
  • Language: English
  • ISBN Number: 9789386920287
  • Edition: 2nd, 2020
  • Useful For: For CMA INTER


Thoroughly revised edition up to 15 /10/2019 and has been made reader friendly
The edition of Income Tax is relevant for Assessment Year 2020-2021 which is relevant for students who will be appearing in CMA examination in the year 2020

Contents  -

Introduction Basic Concepts and Definitions under Income Tax Act, 1961 MCQs from introduction and Definitions
Residential Status & Tax Incidence MCQs
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 ihm1 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, 196 I)
Incomes which are Exempt from Income Tax
Procedure of Filing of Income Tax Returns
Assessment Procedure
Appeals and Revisions
Penalties and Prosecution
Tax Deducted at Source
Advance Payment of Tax and Interest Payable by Assessee
Alternate Minimum Tax (Sections 115 JC to 115 JF)
Assessment of Individuals
Assessment of Hindu Undivided Families
Classes of Companies
Assessment of Partnership Firms, AOP-BOI
Income Computation and Disclosure Standards
Incomes of Charitable or Religious Trusts

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.