CS Executive Tax Laws And Practice by CMA J.S Malhotra

Paper 4-Tax Laws(Max Marks 100)

Part I: Direct Taxes (50 marks)

1. Direct Taxes at a Glance

2. Basic concepts of Income Tax

3. Incomes that do not form part of Total Income

4. Computation of Income under Various Heads

5. Clubbing provisions and Set-Off and/or Carry Forward of Losses

6. Deductions from Gross Total Income & Rebate and Relief

7. Computation of Total Income and Tax Liability of various entities

8. Classification and Tax Incidence on Companies

9. Procedural Compliance

10. Assessment, Appeals & Revision

11. Case Laws, Case Studies & Practical Aspects

Module 1: Paper 4- Tax Laws(Max Marks 100)- Part II: Indirect Taxes (50 marks)

(A) Goods and Service Tax

1. Concept of Indirect Taxes at a glance

2. Basics of Goods and Services Tax ‘GST

3. Concept of Time, Value & Place of Taxable Supply

4. Input Tax Credit & Computation of GST Liability- Overview.

5. Procedural Compliance under GST

6. Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service Tax (UTGST), and GST Compensation to States.

(B) Customs Act

1. Overview of Customs Act

2. Case Laws, Case Studies & Practical Aspects