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Taxation

Taxation

CA Intermediate - Paper 4 : Taxation

ICAI has introduced this paper taxation at CA Intermediate Level where you cover Income Tax Laws and Indirect Tax (GST).

Success may lie outside the comfort zone, but it is definitely inside the effort zone” - Wish you all the best 😉  

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Taxation
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Why Taxes are Paid
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Introduction to Set off and Carry Forward
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Paper 1
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Paper 2
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Paper 3
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Paper 5
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Paper 6
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Paper 7
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Paper 8
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May 2018
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November 2018

More about Taxation

What is Taxation?
  • Both Direct taxes (DT) and Indirect taxes (IDT) are core subjects for the CA profession 
  • CA Intermediate taxation is one such subject that undergoes huge amount of changes every year. To stay updated is the biggest task here  
  • Studying this subject gives you basic knowledge of the Income tax and moderate knowledge of GST which helps in application of the same in practical situations 


 

Why did ICAI introduce this paper, Taxation, at CA Intermediate Level?
  • To introduce tax laws at this level is ideal since, students will be exposed to practical training during/after this level for which basic knowledge is necessary 
  • This paper acts as a good base for CA Final DT and IDT 
What are the topics covered in Taxation at CA Intermediate Level?
  • Income Tax Law – 60 Marks 
  • Indirect Taxes (GST) – 40 Marks 
What is the best approach to study Taxation?
  • Make your own notes. Your hand-written notes come to rescue during last minute revision 
  • Solve good number of problems for Income tax 
  • Read the right material applicable for your exam 
  • 3 average answers are always better than 1 best answer 
  • Even though taxation looks like a practical subject, it is completely based on law behind it. So, you can crack it only if you know the theory well 
See how Prof. Subbaraman P, CA Justin Raj and CA Praveen Jain teach this paper TaxationSign up to get a free trial!
Course Content Available
Faculty Estimated Lectures Lectures Available in the Portal
Prof. Subbaraman P 38 29
CA Devicharan Prabhu 9
CA Praveen Jain 84 84
CA Justin Raj 53 53
Available Lectures for Taxation
 
Paper: 4 - Taxation
Chapters  No. of Lectures
Series 1 : Sec-A: Income-tax Law 
Chapter 1: Basic Concepts 2
Chapter 2: Residence and Scope of Total Income 2
Chapter 3: Incomes which do not form part of Total Income 1
Chapter 4: Heads of Income - Salaries 4
Chapter 4: Heads of Income - Income from House Property 3
Chapter 4: Heads of Income - Profits and Gains of Business or Profession 16
Chapter 4: Heads of Income - Capital Gains 13
Chapter 4: Heads of Income - Income from Other Sources 4
Chapter 5: Income of Other Persons included in Assessee’s Total Income 1
Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses 2
Chapter 7: Deductions from Gross Total Income 3
Chapter 10: Provisions for filing Return of Income and Self-assessment 2
Series 1: 
Sec-B: Indirect Taxes 
 Chapter 1: GST in India - An Introduction 6
 Chapter 2: Levy of GST 2
Chapter 3: Glossary 4
Chapter 4: Taxable Event  - Supply 10
Chapter 5: Reverse Charge  4
Chapter 6: Time of Supply 4
Chapter 7: Value of Supply 2
Chapter 8: Registration 8
Chapter 9: Composition Scheme 4
Chapter 10: Input Tax Credit 13
Chapter 11: Tax Invoice,Credit and Debit Notes 4
Chapter 12: Payment of Tax 2
Chapter 13: Returns 5
Chapter 14: Exemption 10
Chapter 15: E-Way Bill 4
Chapter 16: Electronic Commerce 1
Series 2 : Sec-A: Income-tax Law 
Chapter 1: Basic Concepts 1
Chapter 2: Residence and Scope of Total Income 1
Chapter 3: Income which do not form part of Total Income 1
Chapter 4: Heads of Income - Unit 1: Salaries 4
Chapter 4: Heads of Income - Unit 2: Income from House Property 3
Chapter 4: Heads of Income - Unit 3 :Profit and Gains of Business or Profession 1
Chapter 4: Heads of Income -Unit 4:  Capital Gains 9
Chapter 4: Heads of Income -Unit 5:  Income from Other Sources 2
Chapter 5: Income of Other Persons included in Assessee’s Total Income 1
Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses 2
Chapter 7: Deductions from Gross Total Income 3
Chapter 9 :Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source 3
Chapter 10: Provisions for filing Return of Income and Self-assessment 2