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Taxation

Paper 3100 marks16 chapters

New Scheme of Education and Training (NSET)Official source (ICAI)

Official paper syllabus (ICAI)

Section A: Income Tax Law (50 Marks)

  1. Basic Concepts4 topics
  2. Residential status and scope of total income2 topics
  3. Heads of income and the provisions governing computation of income under different heads5 topics
  4. Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income
  5. Advance Tax, Tax deduction at source and tax collection at source
  6. Provisions for filing return of income and self-assessment
  7. Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability

Section B: Goods and Services Tax (GST) (50 Marks)

  1. GST Laws1 topic
  2. Levy and collection of CGST and IGST5 topics
  3. Basic concepts of5 topics
  4. Computation of GST liability
  5. Registration
  6. Tax invoice; Credit and Debit Notes; Electronic way bill
  7. Accounts and Records
  8. Returns
  9. Payment of tax
Track Taxation