Notes & Workbook TAXATION For CA Inter – Module 2

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 Exemption

A20: Withdrawal for Exemption Sec 54F

A21: Withdrawal for sale of new asset

A22: Withdrawal for sale of new asset

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

1.3

1.4

1.7

1.8

1.12

1.14

1.21

1.22

1.31

1.39

1.41

1.42

1.44

1.46

1.48

1.53

1.56

1.59

1.60

1.61

1.62

1.62

1.74

1.74

1.76

1.78

1.79

1.80

1.86

B1: Summary of receipts u/s 28

B2: Summary of Sec 30 to 37

B3: Summary for Restrictions on Allowable Expenditure

B4: Computing 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

1.10

1.11

1.13

1.18

1.23

1.29

1.29

1.30

1.31

1.32

1.36

1.39

1.40

1.46

1.55

1.56

C1: Sec 44AA Books of Accounts

C2: Presumptive Incomes

C3: Due date for Presumptive Businesses

C4: Business Reorganisations

C5: Explanations to Sec 43(1)

1.2

1.10

1.7

1.21

1.34

D1: Overview

D3: Taxability of Interest and deductions

D4: Sec 2(22)(e) Deemed Dividend

1.1

1.8

1.10

E1: Clubbing of Income

E2: Sec 27 v Sec 64

1.1

1.2

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

1.1

1.2

1.4

1.5

1.5

1.6

1.6

G1: Gross Total Income: Rules

G3: Sec 80CCD

G4: Sec 80D Medical Insurance Premium

G5: Sec 80G List

G6: Sec 80EE/80EEA

G7: Sec 80QQB/80RRB

1.1

1.10

1.12

1.22

1.25

1.27

H1: Conditions & Deduction

1.2

I1: Sec 2(1A)(a)

I2: Sec 2(1A)(b)

I3: Sec 2(1A)(c)

I4: Income in Urban & Rural Area

I5: Partly Agricultural and Partly Non-Agricultural

I6: Firm and Company into agriculture

1.1

1.2

1.3

1.3

1.4

1.6

K1:  How to Compute Income u/s 115BAC

K2:  Comparison of Old and new tax system

K3: Maximum Surcharge Income

K4: Special Incomes summary

1.7

1.12

1.13

1.8