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CA Intermediate Paper 4 Taxation Syllabus

CA Intermediate Paper 4 Taxation Syllabus

CA Intermediate Paper 4 Taxation Syllabus :  ICAI has given details about CA New Course | Foundation Route, CA New Course | Direct Entry Route, Changes in CPT, IPCC and CA Final syllabus from 2016 and other training programmes| CA IPCC Old Scheme Versus CA Inter New Scheme Syllabus

CA Intermediate Paper 4 Taxation Syllabus

PAPER – 4: TAXATION (One paper ─ Three hours – 100 Marks)

SECTION A: INCOME TAX LAWS (60 MARKS)

Contents:

  1. Basic Concepts
    (i) Income-tax law: An introduction
    (ii) Important definitions in the Income-tax Act, 1961
    (iii) Concept of previous year and assessment year
    (iv) Basis of Charge and Rates of Tax
  2. Residential status and scope of total income
    (i) Residential status
    (ii) Scope of total income
  3. Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
    (i) Incomes not included in total income
    (ii) Tax holiday for newly established units in Special Economic Zones
  4. Heads of income and the provisions governing computation of income under different heads
    (i) Salaries
    (ii) Income from house property
    (iii) Profits and gains of business or profession
    (iv) Capital gains
    (v) Income from other sources
  5. Income of other persons included in assessee’s total income
    (i) Clubbing of income: An introduction
    (ii) Transfer of income without transfer of assets
    (iii) Income arising from revocable transfer of assets
    (iv) Clubbing of income of income arising to spouse, minor child and son’s wife in certain cases
    (v) Conversion of self-acquired property into property of HUF
  6. Aggregation of income; Set-off, or carry forward and set-off of losses
    (i) Aggregation of income
    (ii) Concept of set-off and carry forward and set-off of losses
    (iii) Provisions governing set-off and carry forward and set-off of losses under different heads of income
    (iv) Order of set-off of losses
  7. Deductions from gross total income
    (i) General provisions
    (ii) Deductions in respect of certain payments
    (iii) Specific deductions in respect of certain income
    (iv) Deductions in respect of other income
    (v) Other deductions
  8. Computation of total income and tax liability of individuals
    (i) Income to be considered while computing total income of individuals
    (ii) Procedure for computation of total income and tax liability of individuals
  9. Advance tax, tax deduction at source and introduction to tax collection at source
    (i) Introduction
    (ii) Direct Payment
    (iii) Provisions concerning deduction of tax at source
    (iv) Advance payment of tax
    (v) Interest for defaults in payment of advance tax and deferment of advance tax
    (vi) Tax collection at source – Basic concept
    (vii) Tax deduction and collection account number
  10. Provisions for filing return of income and self-assessment
    (i) Return of Income
    (ii) Compulsory filing of return of income
    (iii) Fee and Interest for default in furnishing return of income
    (iv) Return of loss
    (v) Provisions relating to belated return, revised return etc.
    (vi) Permanent account number
    (vii) Persons authorized to verify return of income
    (viii) Self-assessment

CA IPCC Old Scheme Versus CA Inter New Scheme Syllabus

SECTION B – INDIRECT TAXES (40 MARKS)

Contents:

  1. Concept of indirect taxes
    (i) Concept and features of indirect taxes
    (ii) Principal indirect taxes
  2. Goods and Services Tax (GST) Laws
    (i) GST Laws: An introduction including Constitutional aspects
    (ii) Levy and collection of CGST and IGST

a) Application of CGST/IGST law
b) Concept of supply including composite and mixed supplies
c) Charge of tax
d) Exemption from tax
e) Composition levy

(iv) Basic concepts of time and value of supply
(vi) Input tax credit
(vii) Computation of GST liability
(viii) Registration
(ix) Tax invoice; Credit and Debit Notes; Electronic way bill
(x) Returns
(xi) Payment of tax including reverse charge

CA Intermediate Paper 4 Taxation Syllabus

Note – If any new legislation(s) is enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in place of the existing legislation(s) with effect from the date to be notified by the Institute. Similarly, if any existing legislation ceases to have effect, the syllabus will accordingly exclude such legislation with effect from the date to be notified by the Institute. Students shall not be examined with reference to any particular State GST Law.

Consequential/corresponding amendments made in the provisions of the Income-tax law and Goods and Services Tax laws covered in the syllabus of this paper which arise out of the amendments made in the provisions not covered in the syllabus will not form part of the syllabus. Further, the specific inclusions/exclusions in the various topics covered in the syllabus will be effected every year by way of Study Guidelines.

CA Intermediate Paper 4 Taxation Syllabus

Old SchemeNew Scheme
CA IPCCCA Intermediate
700 Marks and 7 papers800 Marks and 8 papers
Group 1
Accounting (100 Marks)Accounting (100 Marks)
Business Laws, Company Law(30 + 30 Marks),Ethics and Communication (20 + 20 Marks)Corporate (60 Marks)and

Other Laws (40 Marks)

Cost Accounting (50 Marks)Financial Management (50 Marks)Cost Accounting (100 Marks)
Taxation (DT 50 Marks | IDT 50 Marks)Direct Tax Laws (60 Marks) andIndirect Tax Laws (40 Marks)
Group 2
Advanced Accounting (100 Marks)Advanced Accounting (100 Marks)
Auditing and Assurance (100 Marks)Auditing and Assurance (100 Marks)
Financial Management (60 MarksBusiness Economic Environment (40 Marks)
Information Technology (50 Marks)Strategic Management (50 Marks)Information Technology (60 Marks)Strategic Management (40 Marks)

CA Intermediate Paper 4 Taxation Syllabus

PapersCA Intermediate Subjects
(New Syllabus 2017)
Marks
Group-I
Paper-1Accounting100
Paper-2Corporate and Other LawsPart I: Company Law (60 Marks)

Part II: Other Laws (40 Marks)

100
Paper-3Cost and Management Accounting100
Paper-4TaxationSection A: Income Tax Law (60 Marks)

Section B: Indirect Taxes (40 Marks)

100
Group-II
Paper-5Advanced Accounting100
Paper-6Auditing and Assurance100
Paper-7Enterprise Information Systems & Strategic ManagementSection A: Enterprise Information Systems (60 Marks)

Section B: Strategic Management (40 Marks)

100
Paper-8Information Technology and Strategic ManagementSection A: Financial Management (60 Marks)

Section B: Economics for Finance (40 Marks)

100

CA Intermediate Paper 4 Taxation Syllabus

RECOMMENDED READ:

CA Intermediate amendments and updates subject wise

CA IPCC Old Scheme Vs CA Inter New Scheme Syllabus

CA Intermediate Paper 4 Taxation Syllabus

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