CA Intermediate Syllabus – Taxation
CA Intermediate Income-tax Law
- Residential Status and Tax Incidence
- Exempted Incomes
- Income from Salaries
- Income from House Property
- Profits and Gains from Business or Profession
- Capital Gains
- Income from Other Sources
- Clubbing of Incomes
- Set-off and Carry Forward of Losses
- Deductions from Gross Total Income
- Assessment of Various Entities
- Advance Tax, Tax Deduction at Source, and Refunds
CA Intermediate Indirect Taxes
- Goods and Services Tax (GST) – Constitutional Background and Basic Concepts
- Levy and Collection of CGST, SGST, and IGST
- Place of Supply
- Time of Supply
- Value of Supply
- Input Tax Credit
- Registration under GST
- Payment of Tax Under GST
- Filing of Returns under GST
- Assessment and Audit under GST
- Offences, Penalties, and Appeals under GST
CA Intermediate Taxation
- Basic Concepts of Income-tax Law and Indirect Taxes
- Residential Status and Tax Incidence
- Exempted Incomes
- Income from Salaries
- Income from House Property
- Profits and Gains from Business or Profession
- Capital Gains
- Income from Other Sources
- Clubbing of Incomes
- Set-off and Carry Forward of Losses
- Deductions from Gross Total Income
- Assessment of Various Entities
- Advance Tax, Tax Deduction at Source, and Refunds
- Goods and Services Tax (GST) – Constitutional Background and Basic Concepts
- Levy and Collection of CGST, SGST, and IGST
- Place of Supply
- Time of Supply
- Value of Supply
- Input Tax Credit
- Registration under GST
- Payment of Tax Under GST
- Filing of Returns under GST
- Assessment and Audit under GST
- Offences, Penalties, and Appeals under GST
CA Intermediate Taxation is a comprehensive course that covers the basic concepts of Income-tax Law and Indirect Taxes, including Goods and Services Tax (GST). The syllabus is divided into three parts: CA Intermediate Income-tax Law, CA Intermediate Indirect Taxes, and CA Intermediate Taxation. The course covers various topics such as Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property, Profits and Gains from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Incomes, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Various Entities, Advance Tax, Tax Deduction at Source, and Refunds.
The course also covers various topics related to Goods and Services Tax (GST), including Constitutional Background and Basic Concepts, Levy and Collection of CGST, SGST, and IGST, Place of Supply, Time of Supply, Value of Supply, Input Tax Credit, Registration under GST, Payment of Tax Under GST, Filing of Returns under GST, Assessment and Audit under GST, and Offences, Penalties, and Appeals under GST.
CA Intermediate Taxation is a must-do course for commerce students who want to make a career in finance, accounting, or taxation. The course is designed to provide students with a strong foundation in Income-tax Law and Indirect Taxes, including Goods and Services Tax (GST), which will help them in their professional careers.
This course is helpful for the following exams: CA Intermediate