Paper 4 :

Tax Laws and Practice

Tax Laws and Practice

Part A: Income Tax
01   Introduction and Important Definitions

 

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03    Income which do not Form Part of Total Income

 

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04  Part II – Income Under The Head House Property

 

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04    Part IV – Capital Gains

 

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05    Income of Other Person Included in Assessee’s Total Income and Set Off or Carry Forward of Losses

 

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07   Basics of Hindu undivided family, Partition of HUF, School of Hindhu law

 

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09   Computation of Tax Liability of Non-Resident Assessees

 

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11    Procedure for Assessment

 

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13   Tax Planning and Tax Management

 

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15    Advance Ruling and GAAR

 

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02   Basis of Charge, Scope of Total Income – 2and Residential Status

 

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04   Part I – Income Under Head Salaries

 

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04    Part III – Profit and Gains from Business or Profession

 

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04  Part V – Income From Other Sources

 

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06   Deductions From Gross Total Income

 

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08   Classification and Tax Incidence on Companies

 

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10   Collection and Recovery of Tax

 

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12    Appeals, Revision, Settlement of Cases and Penalties & Offences

 

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14   Basic Concepts of International Taxation

 

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Part B: Goods & Service Tax
01  GST in India – An Introduction

 

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2A  Glossary

 

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04  Reverse Charge

 

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06   Value of Supply

 

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08  Composition Scheme

 

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10   Tax Invoice, Credit and Debit Notes

 

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12  Returns

 

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14   E-Way Bill

 

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16   Electronic Commerce

 

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18   IGST [PLACE OF SUPPLY]

 

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20   Audit & Assessment

 

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22  Offences & Penalties

 

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02  Levy of GST

 

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03  Taxable Event – Supply

 

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05  Time of Supply

 

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07  Registration

 

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09   Input Tax Credit

 

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11   Payment of Tax

 

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13  Exception

 

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15   Accounts & Records

 

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17  TCS & TDS

 

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19   Refund

 

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21  Inspection, Search, Seizure & Confiscation

 

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23   GST Notes – By CA Praveen Jain

 

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01  Introduction and Important Definitions

 

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03  Incomes which do not form part of Total Income

 

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04   Part II- Income Under The Head House Property

 

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04   Part IV- Income From Capital Gains

 

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05   Income of Other Persons Included in Assessee’s Total Income and Set off or Carry Forward of Losses

 

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02    Basis of Charge, Scope of Total Income and Residential Status

 

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04   Part I – Income Under The Head Salaries

 

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04   Part III – Income From Business or Profession

 

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04  Part V- Income from Other Sources

 

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06   Deductions from Gross Total Income

 

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Part A: Income Tax
01   Introduction and Important Definitions

 

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03 Incomes which do not form part of Total Income

 

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04    Computation of income under various heads – Income Under The Head House Property

 

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04   Computation of income under various heads – Income From Other Sources

 

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05   Income of other persons included in Assessee’s Total Income and Set off and or carry forward of losses

 

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06   Deductions from Gross Total Income

 

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07   Computation of Tax Liability of Hindu Undivided Family/ Firm/Association of Persons/Cooperative Societies

 

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09    Computation of Tax Liability of Non-resident Assessees

 

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11    Procedure for Assessment

 

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13    Tax Planning & Tax Management

 

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15    Advance Ruling and GAAR

 

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02  Basis of Charge, Scope of Total Income and Residential Status

 

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04   Computation of income under various heads – Income Under The Head “Salaries”

 

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04    Computation of income under various heads – Income From Capital Gains

 

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04  Computation of income under various heads – Profit And Gains From Business / Profession

 

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06   Deductions from Gross Total Income

 

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07   Computation of Tax Liability of Hindu Undivided Family/ Firm/Association of Persons/Cooperative Societies

 

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08    Computation of Tax Liability of Companies

 

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10    Collection and Recovery of Tax

 

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12    Appeals, Revisions, Settlement of Cases and Penalties & Offences

 

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14   Basic Concepts of International Taxation

 

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16    Amendments for May 2021 – By Cotha Srinivas

 

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About Tax Laws and Practice

 

Tax Laws are the legal procedures and rules governing how tax rates are calculated. They cover the charges on estates, income, property, transactions, licenses, etc. by the government.

To impart conceptual understanding to the students about the provisions of the Direct Tax Laws (Income Tax) and Indirect Tax Laws (GST and Customs).As a CS, it is incumbent on your part to know about tax implications for Companies and Individuals. Tax is also one of the areas of practice for CS. At this level you will be learning more about Direct Taxes such as Income Tax Rules, Clubbing of Income, etc. This will build a base for you to study further Tax Laws at the Professional level where the focus is on analysing and Interpreting laws to solve complex problems  

 

The topics covered in Tax Laws and Practice at CS Executive Level is,

  • Basic concepts of Income Tax  
  • Incomes which do not form part of Total Income  
  • Computation of Income under Various Heads  
  • Clubbing provisions and Set Off and / or Carry Forward of Losses  
  • Deductions from Gross Total Income & Rebate and Relief  
  • Computation of Total Income and Tax Liability of various entities  
  • Classification and Tax Incidence on Companies  
  • Procedural Compliance  
  • Procedural Compliance under GST 

 

The best approach to study the Tax Laws and Practice paper is,

  • Tax is a subject that requires a lot of time and practice. It becomes very difficult if it is kept pending till the last moment. Start the subject early so that you have ample time to understand concepts and solve problems and case studies  
  • Tax Law is one of the most dynamic laws and there are amendments, circulars and notifications. Equip yourselves to these changes and keep yourselves updated with latest amendments 
  • Ensure that you have enough time to revise the entire subject at least 2-3 times. So, Time management plays a very important role for studying Tax Laws 
  • Solve as many question papers as possible

Faculty

CA Praveen Jain
CA Praveen Jain
CA JOSE KURIAN
CA JOSE KURIAN
CA Ram Patil
CA Ram Patil
CA Cotha S Srinivas
CA Cotha S Srinivas
CA Devicharan Prabhu
CA Devicharan Prabhu
CA Ashwini K K
CA Ashwini K K
CA Divyansh Bansal
CA Divyansh Bansal
CA Justin Raj
CA Justin Raj
Subbaraman P
Subbaraman P

Resources

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