If you’re thinking where to begin with Taxation for CA Inter, we at CAtestseries have a plan to help you succeed.
Life takes a new turn after high school graduation. Regardless matter the professional path you choose, there is a lot of competition. To ace these difficult exams, one must study diligently and commit 100 percent of one’s concentration and effort. If you plan to study for the CA, you’ll need to decide how actively you’ll study and how you’ll approach the available study resources.
In CA Inter Group 1, taxation is one of the most popular subjects. It would be preferable if you completed your assignment. This topic is a combination of Theory and numerical skills that require a lot of work to perfect.
Section A : Direct Taxes (Income Tax)
Section B : Goods and Service Tax(GST)
Section-A: Direct Taxes | ||
Chapter No. | Chapter Name | Marks Weightage |
1 | Basic Concepts | 4 |
2 | Residence and Scope of Total Income | 5 |
3 | Incomes which do not form part of Total Income | 4 |
4 | Heads of Income
1. Income from House property. 2. Profit & Gain of Business Profession. 3. Capital Gain. 4. Income from other sources. |
13 |
5 | Income of Other Persons included in Assessee’s Total Income | 5 |
6 | Aggregation of Income, Set-off, and Carry Forward of Losses | 7 |
7 | Deductions from Gross Total Income | 7 |
8 | Computation of Total Income and Tax Payable | 9 |
9 | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source. | 7 |
10 | Provisions for filing Return of Income and Self-assessment | 4 |
Section-B: Indirect Taxes | ||
Chapter No. | Chapter Name | Marks
Weightage |
1 | GST In India-An Introduction | 3 |
2 | Supply under GST | 7 |
3 | Charge of GST | 5 |
4 | Exemptions from GST | 8 |
5 | Time and Value of Supply | 12 |
6 | Input Tax Credit | 7 |
7 | Registration | 7 |
8 | Tax Invoice: Credit and Debit Notes; E-way Bill | 6 |
9 | Payment of Tax | 6 |
10 | Returns | 4 |