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Paper 7

Direct Taxation

 

About Direct Taxation

Taxation is the system by which a government finances its expenditure by charging compulsory levies on individuals or business entities. These compulsory levies are known as taxes.Direct taxes are those taxes paid directly by an individual or business entity to the Government.

Your main goal as a CMA is profitability analysis and budget preparation. To do this effectively, you need to understand all expenses of the company. Hence you must gain an understanding of the framework under which an individual or a business entity is taxed.Need to know how to compute taxable income of an assessee.Need to understand the impact of taxes on Net Income. 

Exam Information

Duration:         3 hours

Weightage:         100 Marks

Faculty
Ram

CA Ram Patil

Cotha-Srinivasan

CA Cotha S Srinivas

Jose

CA Jose Kurian

Resources
Question Paper Dec 2018
Question Paper June 2019

Direct Taxation

1 Basic Concepts

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2 Residential Status

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3 Income, which do not form part of Total Income

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4 Income for Salaries

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5 Income form House Property

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6 Profits and Gains of Business or Profession

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7 Capital Gain

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8 Income from Other Sources

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9 Clubbing of Income

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10 Set-Off and Carry Forward of Losses

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11 Deduction from Gross Total Income

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12 Computation of Total Income and Tax Payable

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13 Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source

Lecture icon  8 Lectures                      Know More

14 Return of Income

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1 Basic Concepts

Lecture icon  11 Lectures                      Know More

2 Residential Status

Lecture icon  4 Lectures                      Know More

3 Agricultural Income

Lecture icon  3 Lectures                      Know More

5 Income Under Head Salaries

Lecture icon  9 Lectures                      Know More

6 Income from House Property

Lecture icon  5 Lectures                      Know More

7 Income Under Head Profit and Gains from Business or Profession

Lecture icon  21 Lectures                      Know More

8 Capital Gains

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9 Income from Other Sources

Lecture icon  6 Lectures                      Know More

10 Income of Other Persons Included in Assessee's Total Income

Lecture icon  3 Lectures                      Know More

11 Aggregation of Income, Set-Off and Carry Forward of Losses

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12 Deductions From Gross Total Income

Lecture icon  6 Lectures                      Know More

14 Assessment of Various Persons

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1 Basic Concepts

Lecture icon  3 Lectures                      Know More

2 Residential Status

Lecture icon  3 Lectures                      Know More

3 Agriculture Income & Study Note 4 : Income, which do not form part of Total Income

Lecture icon  4 Lectures                      Know More

5 Income under Head Salaries

Lecture icon  11 Lectures                      Know More

6 Assessment of Various Persons

Lecture icon  4 Lectures                      Know More

7 Income under Head Profits and Gains of Business or Profession

Lecture icon  12 Lectures                      Know More

8 Income under Head Capital Gains

Lecture icon  11 Lectures                      Know More

9 Income under Head Income from other Sources

Lecture icon  4 Lectures                      Know More

10 Income of other Persons included in Assessees Total Income

Lecture icon  2 Lectures                      Know More

11 Set Off and Carry Forward of Losses

Lecture icon  3 Lectures                      Know More

12 Deductions in Computing Total Income

Lecture icon  7 Lectures                      Know More

12 Deductions in Computing Total Income

Lecture icon  5 Lectures                      Know More

15 Tax Deducted at Sources & Study Note 17: Advance Tax

Lecture icon  4 Lectures                      Know More

15 Tax Deducted at Sources (TDS), Study Note16: Tax Collection at Sources & Study Note17: Advance Tax

Lecture icon  6 Lectures                      Know More

18 Return & PAN

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18 Return & PAN

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19 Amendments for May 2021 - By Cotha Srinivas

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