We are pleased to commend to readers the Scanner on Direct Taxation (2016 Syllabus) which has revised and updated laws as applicable. Latest rules and circulars have also been analyzed in this edition.
Tax is felt as one of the toughest concept to understand and work out in practical. An attempt has been made to make it simple in such a way that one understands it easily and works out practical problems with ease.
The Scanner contains solved problems from CMA – Intermediate Exam of past years which has been thoroughly revised as per latest budget. At times questions have also been slightly modified to give meaningful focus on examination requirements as per latest budget.
This book Useful for CMA Inter Students.
1. Basic Concepts
2. Residential Status
3. Agricultural Income
4. Income, Which Do Not Form Part of Total Income
5. Income Under Head Salaries
6. Income from House Property
7. Profits and Gains of Business or Profession
8. Capital Gains
9. Income from other Sources
10. Clubbing of Income
11. Set Off & Carry Forward of Losses
12. Deductions in Computing Total Income
13. Rebate and Reliefs
14. Assessment of Various Persons
15. Tax Deducted At Source
16. Tax Collected At Source
17. Advance Tax
18. Return and Pan
19. Assessment Procedure
20. Income Computation and Disclosure Standards
21. Objective Questions
Question Paper of December, 2018
Question Paper of June, 2019