Students Handbook on TAXATION (Old & New Syllabus ) By T N Manoharan, G R Hari (Ipcc)
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Author : T N Manoharan, G R Hari
Publisher : Snow White Publications Pvt. Ltd
Edition : for May 2018 Exam
It is with a sense of satisfaction and pride the Thirty First Edition of the book is presented to the Students. As in the past, many professors, faculties and students have been sending critical comments as well as appreciative feedback on the contents of the Thirtieth Edition. The response so received has enabled us to revise the contents and provide a better shape to the book to meet the requirements of the student fraternity. Students pursuing CA Intermediate (New) and CA Intermediate (Integrated Professional Competence) Course (Old), predominantly comprise of CPT passed students, most of whom have joined the course immediately after completing school studies. This aspect has also been borne in mind to provide simple introduction to concepts and systematic approach to learn the subject by solving illustrations and exercises at appropriate. Learning the subject of Taxation (Income-tax & GST), through this book, we sincerely believe, would enable the students to successfully qualify in Examinations. The book carries, at the end of each chapter, answers to selected past examination questions relating to the respective chapters. In this book, due care has been taken while including or editing the contents of various chapters. Portions which are excluded by Board of Studies of The Institute of Chartered Accountants of India have been deleted in this book. The details of such exclusions, topic-wise and section wise, have been appended as part of the Syllabus for the better understanding of the students Contents Syllabus for CA Intermediate Course (New) Syllabus for CA Intermediate (Integrated professional competence course) Course (Old) Arrangement of Sections Pattern of Distribution of Marks Recent Amendments – AY 2018- 19 Suggested Answers for CA Intermediate (IPC) November 2017 Examination Income Tax Preliminary Basis of Charges Incomes which do not form part of Total Income Computation of Total Income Salaries Income from House Property Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons, included in Assessee’s Total Income Aggregation of Income and Set Off or Carry Forward of Loss Deductions to be made in Computing Total Income Rebatos and Relief Heads of income at a Glance Filing of Return of Income Tax Deduction at Source and Introduction to Tax Collection at Source Advance Tax, Self Assessment and Interest Revision – Problems on Computation of Total Income and Tax Liability Indirect Tax GST – An Introduction Taxable Supply Charge of GST Exemptions from GST Time of Supply & Value of Supply Input tax credit Registration Tax Invoice, Credit and Debit Notes Payment of lax Returns Computation Problems About the Authors T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07. He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.He has authored various books such as “Real Estate Transactions – Tax Implications” an ICAI Publication, “Depreciation and Losses under I.T. and Company Law”, a Bombay Chartered Accountants Society Publication and “Immovable Property Transaction and Income-tax Implications”, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on “Settlement Commission and Authority for Advance Rulings”. He has also authored the text book titled “Direct – Tax Laws” for C.A. Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded “Padma Shri” by the President of India.