DIRECT TAXATION with MCQs for CMA Inter (Paper 7)

Chapter 1 Introduction Basic Concepts and Definitions under Income Tax Act 1961MCQsChapter 2 Residential Status & Tax IncidenceMCQsChapter 3 Concept & Calculation of Income TaxMCQsChapter 4 Concept of Calculation of Surcharge on Income TaxChapter 5 Agricultural Income & Its Tax TreatmentMCQsChapter 6 Tax Treatment of Gifts ReceivedMCQsChapter 7 Dividend and Deemed DividendMCQsChapter 8 Income under the Head SalaryMCQsChapter 9 Income under Head House PropertyMCQsChapter 10 Depreciation: Section 32 and Rule 5MCQsChapter 11 Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP)MCQsChapter 12 Income under the Head ‘Capital Gains’MCQsChapter 13 Income under the Head ‘Other Sources’MCQsChapter 14 Clubbing of IncomesMCQsChapter 15 Set Off of Losses and Carry Forward of LossesMCQsChapter 16 Deductions from Gross Total Income (Chapter VI-A of Income Tax Act 1961)MCQsChapter 17 Special Provisions Relating to Taxation of IncomeChapter 18 Alternate Minimum Tax (Sections 115JC to 115JF)MCQsChapter 19 Incomes which are Exempt from Income TaxMCQsChapter 20 Procedure of Filing of Income Tax ReturnsMCQsChapter 21 Tax Deducted at SourceMCQsChapter 22 Advance Payment of Tax and Interest Payable by AssesseeMCQsChapter 23 Assessment of IndividualsChapter 24 Case Study based MCQsChapter 25 Assessment ProcedureChapter 26 Assessment of Hindu Undivided Families (HUF)Chapter 27 Assessment of Partnership Firms AOP-BOIChapter 28 Incomes of Charitable or Religious TrustsChapter 29 Income Computation and Disclosure Standards