MODULE 1: INCOME TAX
| Section | Chapter Name |
| A | Basics, Residential Status and Rates of Tax |
| (a) Structure of law A1: Power to make law A2: Procedure for passing Law A3: Bill & Act A4: Implementing the Law A5: Reading the Law A6: Appeals A7: Finance Acts | |
| (b) Basis of Charge A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax | |
| (c) Residential Status A13: Exception to Sec 6(1)(c) A14: Third exception to 6(1)(c) A15: Company A16: Rules for an Individual | |
| (d) Scope of Income A17: Scope of Income A18: Sec 9(1)(v)/(vi)/(vii) A19: Sec 9(1)(i) vs 9(1)(vii) | |
| (e) Rates of Tax A20: Comparative rates of Tax | |
| B | Gifts B1: Gifts under Income Tax B2: Sec 56(2)(x) B3: Receipts for COVID 19 |
| C | (a) Returns of Income C1: The entire story C2: Summary Sec 139 C3: Sec 139(1)(b) C4: Procedure for filing ROI C5: Sec 44AB Tax Audit C6: Due dates for ROI C7: Sec 139(8A) Updated Return C8: The total summary for ROI |
| (b) PAN & AADHAR | |
| D | (a) Advance Tax D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
| (b) Tax Deducted at Source [TDS] D4: The entire system D5: Learning the sections D6: Sec 193 & 194A D7: TDS on Dividend D8: Sec 194C – works contract D9: Sec 194N – Cash withdrawal D10: Sec 19O – ECO | |
| (c) Tax Collected at Source [TCS] D11: Sec 206C – an overview D12: Sec 206C(1F) – Motor Car D13: Sec 206C(1G) D14: Sec 206C(1H) | |
| E | Exempted Income |
| F | House Property F1: Sec 22 to 27 – an overview F2: Computing income under HP F3: Different types of building F4: Computing GAV F5: Interest u/s 24(b) F6: Restriction u/s 24(b) for SO/DSO house F7: Different situations for Houses F8: Sec 23(2) – So or DSO F9: More than 2 SO / DSO houses |
| G | Salary G1: Salary – an overview G2: Gratuity G3: Pension an overview. G4: Pension & Commuted pension G5: Leave Encashment G6: Provident Funds G7: Rent free accommodation. G8: RFA on transfer from a city to another G9: Medical Facility G10: Education Facility G11: Motor Car Facility G12: Transfer & use of movable assets G13: Different salaries under salary |
MODULE 2: INCOME TAX
| Section | Chapter Name | |
| A | Capital Gains | |
| A1: Overview of the Chapter A2: Capital Asset Sec 2(14) A3: Transfer Sec 2(47) A4: Exempted Transfer Sec 46/47 A5: Sec 48 Overview of NDCA A6: Sec 2(42A) Period of Holding A7: Full Value of Consideration A8: Sec 50C L&B A9: Treatment of Gift & Will A10: Securities A11: Securities transaction tax A12: Sec 112A & 111A A13: ESOP/Sweat equity A14: Self Generated Assets A15: Cost of Improvement A16: Time period for exemption A17: Exemptions from CG A18: Withdrawal u/s 54F A19: Withdrawal for deposit in CGAS A20: Withdrawal for sale of new asset A21: Withdrawal for sale of new asset A22: Withdrawal for sale of new asset A23: Special Income treatment A24: Maximum surcharge A25: Treatment of Insurance A26: Sec 45(1A) – Insurance A27: Sec 45(2) – conversion A28: Sec 45(5) – compulsory acq. A29: Sec 45(5A) – Jt. development A30: Sec 50B – Slump sale A31: VDA | ||
| B | Business & Profession B1: Summary of receipts u/s 28 B2: Summary of Sec 30 to 37 B3: Summary of Sec 40 to 44 B4: Overview of Deprecation B5: Summary of Depreciation B6: Sec 35DDA VRS B7: Sec 35D Preliminary expenses B8: Expenses on shares / Debentures B9: Donations B10: Scientific Research B11: Interest on loan B12: Sec 35AD Specified Business B13: Sec 36(1)(vii)/41(1) B14: Sec 40a(i)/(ia) B15: Sec 43B – summary B16: Sec 43B – Detailed | |
| C | Business Reorganisations and Presumptive Incomes C1: Sec 44AA Books of Accounts C2: Presumptive Incomes C3: Due date for Presumptive Businesses C4: Business Reorganisations C5: Explanations to Sec 43(1) | |
| D | Other Sources D1: Overview D2: Treatment of TDS on Interest D3: Taxability of Interest and deductions D4: Sec 2(22)(e) Deemed Dividend | |
| E | Clubbing of Income E1: Overview E2: Sec 27 v Sec 64 | |
| F | Set off & C/fd of losses F1: Rules Sec 70 to 80 F2: Rules for loss under HP F3: Rules for loss under B&P F4: Rules for loss under CG F5: Rules for loss under Other Sources F6: Restricted Losses F7: Time periods for c/fd | |
| G | Deductions from GTI G1: an overview G2: Summary of all deductions G3: Sec 80CCD G4: Sec 80D Computation G5: Sec 80G List G6: Comparison chart for Interest on HP G7: Sec 80QQB / 80RRB | |
| H | Sec 10AA Units in SEZ H1: an overview | |
| I | Sec 2(1A) & Sec 10(1) Agricultural Income I1: Sec 2(1A)(a) I2: Sec 2(1A)(b) I3: Sec 2(1A)(c) I4: Summary I5: Partly Agricultural and Partly taxable I6: Firm and Company into agriculture | |
| J | Sec 115JC – AMT | |
| K | Sec 115BAC – New tax regime K1: Overview K2: Comparison of Old and new tax system K3: Special Incomes summary | |
| L | Total Income practice questions | |
MODULE 3: G S T
| Section | Chapter Name |
| A | Introduction to GST A1: Power to make law A2: Overview of GST A3: Taxes subsumed after GST A4: No of Acts of GST in India A5: GST Council A6: Items not covered under GST A7: Import of service |
| B | Concept of Supply B1: Overview of Sec 7 B2: Goods u/s 2(52) B3: Interest under GST B4: Import of Service u/s 7(1)(b) B5: Import of Service u/s 7(1)(b) & (c) B6: Distinct persons B7: Agents u/s 7(1)(c) B8: Negative List u/s 7(2) B9: Del Credere Agent |
| C | Exempted Supply C1: Health Care service C2: Old age home C3: Rehabilitation professionals C4: Education services C5: Agricultural services C6: Due dates for ROI C7: Transportation of Goods & Passengers C8: The total summary for ROI C9: Legal Services |
| D | Registration under GST D1: Liable to register D2: Compulsory registration u/s 24 D3: Exemption from registration u/s 23 D4: Due date for registration D5: Effective date for registration D6: Procedure for registration D7: Amendment of Registration D8: Cancellation of Registration D9: Revocation of cancellation D10: Cancellation & Revocation |
| E | Charge of GST E1: Overview of Sec 9 E2: Transportation summary E3: GTA u/s 9(3) E4: Category II Summary E5: Govt./LA – Summary E6: Category III Summary E7: Category IV Summary E8: Sponsorship Service E9: Security Service E10: Banks Service E11: Builders u/s 9(4) E12: Eco u/s 9(5) |
| F | Composition Dealer F1: Overview of Sec 10(1) / (2A) F2: Overview of Sec 10(1) F3: RCM u/s 10(1) F4: Registration for new dealer F5: Registration for normal dealer to CD F6: Turnover in a State F7: RD opting for CD |
| G | Time of Supply G1: Overview of Sec 12 & 13 G2: Summary of Sec 12 G3: Sec 12(2) Forward Charge of goods G4: Sec 12(3) Reverse Charge of goods G5: Summary of Sec 13 G6: Sec 13(2) Forward Charge of Service G7: Sec 13(2) Reverse Charge of Service. |
| H | Value of Supply |
| I | Payment – Ledger System |
| J | Input Tax Credit J1: Overview of Sec 16 J2: Blocked Credit – 1 J3: Blocked Credit – 2 J4: Blocked Credit – 3 J5: Blocked Credit – 4 |
| K | Documents under GST K1: Summary |
| L | E-Way Bill L1: Summary L2: Timelines E-Invoice L3: Summary |
| M | Returns |
| N | Accounts & Records |
| O | TDS & TCS |
| P | Place of Supply |
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