ICMAI has introduced this paper, Direct Taxation, at the CMA Intermediate level to help you achieve your main goal as a CMA which 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. That is what you will learn when studying this paper.
|
Faculty |
Estimated Lectures |
Lectures Available in the Portal |
Available fully by |
|
CA Justin Raj |
60 |
55 |
30th May 2019 |
|
Prof. Subbaraman P |
40 |
29 |
30th May2019 |
|
Chapter Name |
Number of Lectures |
|
Section A: Income Tax Basics |
|
|
1 : Basic Concepts |
2 |
|
2 : Residential Status |
2 |
|
4 : Income, Which Do Not Form Part Of Total Income |
1 |
|
5 : Income Under Head Salaries |
4 |
|
6 : Income Under Head Income From House Property |
3 |
|
7 : Income Under Head Profit And Gains Of Business Or Profession |
16 |
|
8 : Income Under Income From Head Capital Gains |
13 |
|
9 : Income Under Head Income From Other Sources |
4 |
|
10 : Income Of Other Persons Included In Assessees Total Income |
1 |
|
11 : Set Off And Carry Forward Of Losses |
2 |
|
12 : Deductions In Computing Total Income |
3 |
|
18 : Return & PAN |
2 |
|
19 : Assessment Procedure |
2 |
|
Section A: Income Tax Act Basics (Subbaraman P) |
|
|
5 : Income Under Head Salaries |
4 |
|
6 : Income Under Head Income From House Property |
3 |
|
8 : Capital Gains |
9 |
|
9 : Income Under Head Income From Other Sources |
2 |
|
10 : Income Of Other Persons Included In Assessees Total Income |
1 |
|
11 : Set Off And Carry Forward Of Losses |
2 |
|
12 : Deductions In Computing Total Income |
3 |
|
15 : Tax Deducted At Source |
2 |
|
18 : Return & Pan |
2 |
To empower every student aspiring to be a CA, CS or CMA to master all subjects in their curriculum and pass their exams at the first attempt with an easy to use tool which they can use to study anytime anywhere