Scanner CA Intermediate (2023 Syllabus) Paper - 3 Taxation (Assessment Year 2024-25) (Applicable for Sept. 2024 Onwards)


Contents

Section A - Income Tax Law

Chapter Name Page No.
Study Material Based Contents 3.3
Syllabus 3.4
Examination Trend Analysis 3.6
Line Chart Showing Relative Importance of Chapters 3.9
Table Showing Importance of Chapter on the Basis of Marks 3.10
Table Showing Importance of Chapter on the Basis of Marks of Compulsory Questions 3.11
Important Updates 3.12
1. Basic Concepts 3.27
2. Residence and Scope of Total Income 3.35
3A. Salaries 3.87
3B. Income from House Property 3.149
3C. Profits and Gains of Business or Profession 3.177
3D. Capital Gains 3.225
3E. Income from Other Sources 3.281
4. Income of other Persons Included in Assessee's Total Income 3.311
5. Aggregation of Income, Set-off and Carry Forward of Losses 3.341
6. Deductions from Gross Total Income 3.369
7. Advance Tax, TDS and TCS 3.417
8. Provisions for Filing Return of Income and Self Assessment 3.479
9. Income Tax Liability Computation and Optimisation 3.519
Question Paper of May, 2024 3.662

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Contents

Section B - Goods and Services Tax

Study Material Based Contents 3.671
Syllabus 3.672
Examination Trend Analysis 3.674
Line Chart Showing Relative Importance of Chapters 3.677
Table Showing Importance of Chapter on the Basis of Marks 3.678
Table Showing Importance of Chapter on the Basis of Marks of Compulsory Questions 3.679
1. GST in India - An Introduction 3.681
2. Supply Under GST 3.691
3. Charge of GST 3.735
4. Place of Supply 3.793
5. Exemptions from GST 3.817
6. Time of Supply 3.871
7. Value of Supply 3.881
8. Input Tax Credit 3.911
9. Registration 3.975
10. Tax Invoice, Credit and Debit Notes 3.1037
11. Accounts and Records 3.1067
12. E-Way Bil 3.1081
13. Payment of Tax 3.1095
14. Tax Deduction at Source and Collection of Tax at Source 3.1115
15. Returns 3.1127
Question Paper of May, 2024 3.1152

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