Custom_Notes_for_CS_Executive_&_Professional_@CS_Study_Notes.pdf
18.6 MB
โ
Custom Notes for CS Executive & Professional
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๐1
๐ด Breaking News | Goverment Approved Mou | Cabinet Decision
Good News for CS & CMA Students ๐
https://youtu.be/NbYvDauc__E
Good News for CS & CMA Students ๐
https://youtu.be/NbYvDauc__E
๐1
Securities Law Chart book @CS_Study_Notes.pdf
27 MB
โ
Securities Law Chart book :
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Residential status AY 2021-22 @CS_Study_Notes.pdf
5.8 MB
โ
Residential status AY 2021-22 :
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IDT Notes @CS_Study_Notes.pdf
11.8 MB
โ
IDT Notes :
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๐ฃ CS Results Date Announced
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๐ฃ๐ฃ CS Results Declared..
All The Best to Everyone
๐ฐ Check ur Results here :
https://icsi.examresults.net/
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All The Best to Everyone
๐ฐ Check ur Results here :
https://icsi.examresults.net/
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icsi.examresults.net
Institute of Company Secretaries of India Result 2024
The Institute of Company Secretaries of India ICSI announces the CS Result for December exam 2024. Check out the results here.
๐ Income Tax Sections List (Part 1)
๐Exclusively Available for
@CS_Study_Notes Members.
โโโโโ โโโโฃ๏ธโโโโ โโ โโ
Chapter-I (Sections 1-3): Preliminary
Section โ 1: Short title, extent, and commencement
Section โ 2: Definitions
Section โ 3: โPrevious yearโ defined
Chapter-II (Sections 4-9A): Basis of charge
Section โ 4: Charge of income-tax
Section โ 5: Scope of total income
Section โ 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section โ 6: Residence in India
Section โ 7: Income deemed to be received
Section โ 8: Dividend income
Section โ 9: Income deemed to accrue or arise in India
Section โ 9A: Certain activities not to constitute business connection in India
Chapter III (Sections 10-13B): Incomes which do not form part of total income
Section โ 10: Incomes not included in total income
Section โ 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section โ 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section โ 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section โ 10BA: Special provisions in respect of export of certain articles or things
Section โ 10BB: Meaning of computer programmes in certain cases
Section โ 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section โ 11: Income from property held for charitable or religious purposes.
Section โ 12: Income of trusts or institutions from contributions
Section โ 12A: Conditions for applicability of sections 11 and 12
Section โ 12AB: Procedure for fresh registration
Section โ 12AA: Procedure for registration
Section โ 13: Section 11 not to apply in certain cases
Section โ 13A: Special provision relating to incomes of political parties
Section โ 13B: Special provisions relating to voluntary contributions received by electoral trust
(Sections 190 โ 234F): Collection and recovery of tax
Section โ 190 : Deduction at source and advance payment
Section โ 191 : Direct payment
Section โ 192 : Salary
Section โ 192A : Payment of accumulated balance due to an employee
Section โ 193 : Interest on securities
Section โ 194 : Dividends
Section โ 194A : Interest other than โInterest on securitiesโ
Section โ 194B : Winnings from lottery or crossword puzzle
Section โ 194BB : Winnings from horse race
Section โ 194C : Payments to contractors
Section โ 194D : Insurance commission
Section โ 194DA : Payment in respect of life insurance policy
Section โ 194E : Payments to non-resident sportsmen or sports associations
Section โ 194EE : Payments in respect of deposits under National Savings Scheme, etc
Section โ 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section โ 194G : Commission, etc., on the sale of lottery tickets
Section โ 194H : Commission or brokerage
Section โ 194-I : Rent
Section โ 194IA : Payment on transfer of certain immovable property other than agricultural land
Section โ 194IB : Payment of rent by certain individuals or Hindu undivided family
Section โ 194IC : [Payment under specified agreement
Section โ 194J : Fees for professional or technical services
Section โ 194K : Income in respect of units
Section โ 194L : Payment of compensation on acquisition of capital asset
Section โ 194LA : Payment of compensation on acquisition of certain immovable property
Section โ 194LB : Income by way of interest from infrastructure debt fund
Section โ 194LBA : Certain income from units of a business trust
Section โ 194LBB : Income in respect of units of investment fund
Section โ 194LBC : Income in respect of investment in securitization trust
Section โ 194LC : Income by way of interest from Indian company
Section โ 194LD : Income by way of interest on certain bonds and Government securities
Section โ 195 : Other sums
Section โ 195A : Income payable โnet of taxโ
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๐Exclusively Available for
@CS_Study_Notes Members.
โโโโโ โโโโฃ๏ธโโโโ โโ โโ
Chapter-I (Sections 1-3): Preliminary
Section โ 1: Short title, extent, and commencement
Section โ 2: Definitions
Section โ 3: โPrevious yearโ defined
Chapter-II (Sections 4-9A): Basis of charge
Section โ 4: Charge of income-tax
Section โ 5: Scope of total income
Section โ 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section โ 6: Residence in India
Section โ 7: Income deemed to be received
Section โ 8: Dividend income
Section โ 9: Income deemed to accrue or arise in India
Section โ 9A: Certain activities not to constitute business connection in India
Chapter III (Sections 10-13B): Incomes which do not form part of total income
Section โ 10: Incomes not included in total income
Section โ 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section โ 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section โ 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section โ 10BA: Special provisions in respect of export of certain articles or things
Section โ 10BB: Meaning of computer programmes in certain cases
Section โ 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section โ 11: Income from property held for charitable or religious purposes.
Section โ 12: Income of trusts or institutions from contributions
Section โ 12A: Conditions for applicability of sections 11 and 12
Section โ 12AB: Procedure for fresh registration
Section โ 12AA: Procedure for registration
Section โ 13: Section 11 not to apply in certain cases
Section โ 13A: Special provision relating to incomes of political parties
Section โ 13B: Special provisions relating to voluntary contributions received by electoral trust
(Sections 190 โ 234F): Collection and recovery of tax
Section โ 190 : Deduction at source and advance payment
Section โ 191 : Direct payment
Section โ 192 : Salary
Section โ 192A : Payment of accumulated balance due to an employee
Section โ 193 : Interest on securities
Section โ 194 : Dividends
Section โ 194A : Interest other than โInterest on securitiesโ
Section โ 194B : Winnings from lottery or crossword puzzle
Section โ 194BB : Winnings from horse race
Section โ 194C : Payments to contractors
Section โ 194D : Insurance commission
Section โ 194DA : Payment in respect of life insurance policy
Section โ 194E : Payments to non-resident sportsmen or sports associations
Section โ 194EE : Payments in respect of deposits under National Savings Scheme, etc
Section โ 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section โ 194G : Commission, etc., on the sale of lottery tickets
Section โ 194H : Commission or brokerage
Section โ 194-I : Rent
Section โ 194IA : Payment on transfer of certain immovable property other than agricultural land
Section โ 194IB : Payment of rent by certain individuals or Hindu undivided family
Section โ 194IC : [Payment under specified agreement
Section โ 194J : Fees for professional or technical services
Section โ 194K : Income in respect of units
Section โ 194L : Payment of compensation on acquisition of capital asset
Section โ 194LA : Payment of compensation on acquisition of certain immovable property
Section โ 194LB : Income by way of interest from infrastructure debt fund
Section โ 194LBA : Certain income from units of a business trust
Section โ 194LBB : Income in respect of units of investment fund
Section โ 194LBC : Income in respect of investment in securitization trust
Section โ 194LC : Income by way of interest from Indian company
Section โ 194LD : Income by way of interest on certain bonds and Government securities
Section โ 195 : Other sums
Section โ 195A : Income payable โnet of taxโ
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๐4โค1
๐ Income Tax Sections List (Part 2)
๐Exclusively Available for
@CS_Study_Notes Members.
โโโโโ โโโโฃ๏ธโโโโ โโ โโ
Section โ 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section โ 196A : Income in respect of units of non-residents
Section โ 196B : Income from units
Section โ 196C : Income from foreign currency bonds or shares
Section โ 196D : Income of Foreign Institutional Investors from securities
Section โ 197 : Certificate for deduction at lower rate
Section โ 197A : No deduction to be made in certain cases
Section โ 198 : Tax deducted is income received
Section โ 199 : Credit for tax deducted
Section โ 200 : Duty of person deducting tax
Section โ 200A : Processing of statements of tax deducted at source
Section โ 201 : Consequences of failure to deduct or pay
Section โ 202 : Deduction only one mode of recovery
Section โ 203 : Certificate for tax deducted
Section โ 203A : Tax deduction and collection account number
Section โ 203AA : Furnishing of statement of tax deducted
Section โ 204 : Meaning of โperson responsible for payingโ
Section โ 205 : Bar against direct demand on assessee
Section โ 206 : Persons deducting tax to furnish prescribed returns
Section โ 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax
Section โ 206AA : Requirement to furnish Permanent Account Number
Section โ 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Section โ 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
Section โ 206CA : Tax collection account number
Section โ 206CB : Processing of statements of tax collected at source
Section โ 206CC : [Requirement to furnish Permanent Account number by collectee
Section โ 207 : Liability for payment of advance tax
Section โ 208 : Conditions of liability to pay advance tax
Section โ 209 : Computation of advance tax
Section โ 209A : Computation and payment of advance tax by assessee
Section โ 211 : Instalments of advance tax and due dates
Section โ 212 : Estimate by assessee
Section โ 213 : Commission receipts
Section โ 214 : Interest payable by Government
Section โ 215 : Interest payable by assessee
Section โ 216 : Interest payable by assessee in case of under-estimate, etc
Section โ 217 : Interest payable by assessee when no estimate made
Section โ 218 : When assessee deemed to be in default
Section โ 219 : Credit for advance tax
Section โ 220 : When tax payable and when assessee deemed in default
Section โ 221 : Penalty payable when tax in default
Section โ 222 : Certificate to Tax Recovery Officer
Section โ 223 : Tax Recovery Officer by whom recovery is to be effected
Section โ 224 : Validity of certificate and cancellation or amendment thereof
Section โ 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section โ 226 : Other modes of recovery
Section โ 227 : Recovery through State Government
Section โ 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
Section โ 228A : Recovery of tax in pursuance of agreements with foreign countries
Section โ 229 : Recovery of penalties, fine, interest and other sums
Section โ 230 : Tax clearance certificate
Section โ 230A : Restrictions on registration of transfers of immovable property in certain cases
Section โ 231 : Period for commencing recovery proceedings
Section โ 232 : Recovery by suit or under other law not affected
Section โ 233 : Recovery of tax payable under provisional assessment
Section โ 234 : Tax paid by deduction or advance payment
Section โ 234A : Interest for defaults in furnishing return of income
Section โ 234B : Interest for defaults in payment of advance tax
Section โ 234C : Interest for deferment of advance tax
Section โ 234D : Interest on excess refund
Section โ 234E : Fee for default in furnishing statements
Section โ 234F : Fee for default in furnishing return of income
โโโโโโโ โข.โฐ.โข โโโโโโโ
โโธ โoin t.me/CS_Study_Notes
ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
๐Exclusively Available for
@CS_Study_Notes Members.
โโโโโ โโโโฃ๏ธโโโโ โโ โโ
Section โ 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section โ 196A : Income in respect of units of non-residents
Section โ 196B : Income from units
Section โ 196C : Income from foreign currency bonds or shares
Section โ 196D : Income of Foreign Institutional Investors from securities
Section โ 197 : Certificate for deduction at lower rate
Section โ 197A : No deduction to be made in certain cases
Section โ 198 : Tax deducted is income received
Section โ 199 : Credit for tax deducted
Section โ 200 : Duty of person deducting tax
Section โ 200A : Processing of statements of tax deducted at source
Section โ 201 : Consequences of failure to deduct or pay
Section โ 202 : Deduction only one mode of recovery
Section โ 203 : Certificate for tax deducted
Section โ 203A : Tax deduction and collection account number
Section โ 203AA : Furnishing of statement of tax deducted
Section โ 204 : Meaning of โperson responsible for payingโ
Section โ 205 : Bar against direct demand on assessee
Section โ 206 : Persons deducting tax to furnish prescribed returns
Section โ 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax
Section โ 206AA : Requirement to furnish Permanent Account Number
Section โ 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Section โ 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
Section โ 206CA : Tax collection account number
Section โ 206CB : Processing of statements of tax collected at source
Section โ 206CC : [Requirement to furnish Permanent Account number by collectee
Section โ 207 : Liability for payment of advance tax
Section โ 208 : Conditions of liability to pay advance tax
Section โ 209 : Computation of advance tax
Section โ 209A : Computation and payment of advance tax by assessee
Section โ 211 : Instalments of advance tax and due dates
Section โ 212 : Estimate by assessee
Section โ 213 : Commission receipts
Section โ 214 : Interest payable by Government
Section โ 215 : Interest payable by assessee
Section โ 216 : Interest payable by assessee in case of under-estimate, etc
Section โ 217 : Interest payable by assessee when no estimate made
Section โ 218 : When assessee deemed to be in default
Section โ 219 : Credit for advance tax
Section โ 220 : When tax payable and when assessee deemed in default
Section โ 221 : Penalty payable when tax in default
Section โ 222 : Certificate to Tax Recovery Officer
Section โ 223 : Tax Recovery Officer by whom recovery is to be effected
Section โ 224 : Validity of certificate and cancellation or amendment thereof
Section โ 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section โ 226 : Other modes of recovery
Section โ 227 : Recovery through State Government
Section โ 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
Section โ 228A : Recovery of tax in pursuance of agreements with foreign countries
Section โ 229 : Recovery of penalties, fine, interest and other sums
Section โ 230 : Tax clearance certificate
Section โ 230A : Restrictions on registration of transfers of immovable property in certain cases
Section โ 231 : Period for commencing recovery proceedings
Section โ 232 : Recovery by suit or under other law not affected
Section โ 233 : Recovery of tax payable under provisional assessment
Section โ 234 : Tax paid by deduction or advance payment
Section โ 234A : Interest for defaults in furnishing return of income
Section โ 234B : Interest for defaults in payment of advance tax
Section โ 234C : Interest for deferment of advance tax
Section โ 234D : Interest on excess refund
Section โ 234E : Fee for default in furnishing statements
Section โ 234F : Fee for default in furnishing return of income
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๐2๐ฅ1๐คฉ1
I Wish You And Your Family Happiness, Prosperity, And Health On This Auspicious Day! ๐
Marry Chrismas ๐
๐ Regards
@CS_Study_Notes
Marry Chrismas ๐
๐ Regards
@CS_Study_Notes
โ
CS Students | Result Out
Cseet January 2022 & CS foundation program December 2021
๐CSEET Result direct link
https://admitcardbuilder2.azurewebsites.net/scorecard/E2232K7BA2B/
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ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
Cseet January 2022 & CS foundation program December 2021
๐CSEET Result direct link
https://admitcardbuilder2.azurewebsites.net/scorecard/E2232K7BA2B/
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ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
๐ Topper of CSEET Dec 2021 Examination
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ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
๐1
CS Executive GST Marathon Notes 2 @CS_Study_Notes.pdf
2.1 MB
โ
CS Executive GST Marathon Notes | Part 1 :
๐จโ๐ SALEEM QURAISHEE
โโโโโโโ โข.โฐ.โข โโโโโโโ
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๐จโ๐ SALEEM QURAISHEE
โโโโโโโ โข.โฐ.โข โโโโโโโ
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๐5
CS Executive GST Marathon Notes 1 @CS_Study_Notes.pdf
1.7 MB
โ
CS Executive GST Marathon Notes | Part 2 :
๐จโ๐ SALEEM QURAISHEE
โโโโโโโ โข.โฐ.โข โโโโโโโ
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๐จโ๐ SALEEM QURAISHEE
โโโโโโโ โข.โฐ.โข โโโโโโโ
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ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
๐1
CS Professional Advanced Laws ABC Analysis @CS_Study_Notes.pdf
443.9 KB
โ
CS Professional Advanced Laws - ACLP ABC Analysis :
๐จโ๐ By Vivek Gaba
โโโโโโโ โข.โฐ.โข โโโโโโโ
โโธ โoin t.me/CS_Study_Notes
ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
๐จโ๐ By Vivek Gaba
โโโโโโโ โข.โฐ.โข โโโโโโโ
โโธ โoin t.me/CS_Study_Notes
ฤฆฮPPยฅ ลลฆแปฎฤยฅ าโฌโฌP ลฤฆฮลIลGโค๏ธ
๐2โค1๐ฅ1
What is the value of supply, if the A sold the goods to b at the rate of 23600 inclusive of municipal tax of Rs. 3600. What is the value of supply
Anonymous Quiz
36%
23600
53%
20000
11%
None of the above
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2. How much tax is ,paid by the person if the following detail are as follows:- 1. sales of Rs. 10,00,000 @ 18 Percent 2. Purchase of Goods 8,00,000 @18 Percent
Anonymous Quiz
40%
180000
38%
36000
21%
144000
3. What is the amount of Interest ded allowed for the year 2019-20:- if the details are as follows:- Date of taking Loan 01.04.2018, Completion of Construction 31.03.2020.Amount of loan 10,00,000 @5 Percent Interest
Anonymous Quiz
16%
60000
49%
50000
22%
10000
13%
None of the Above
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4. What is the Taxable Salary for the year 2019-20, if the Person Rec salary 18000 per month , including 18000 as HRA and live in Himachal... and live his own house ( Rent is 17000 in the Area)
Anonymous Quiz
32%
234000
37%
184000
20%
229400
11%
179400
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5. What is the Place of Supply if the Goods assembled in Haryana, the goods delivered by the Mohan ( Delhi) to Shyam whose place of buisness is UP
Anonymous Quiz
32%
Haryana
31%
Delhi
36%
UP
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6. What is the NAV of the House , if the House give on a rent of Rs. 15000 Per Month and the Municipal Tax due for the Year 13000 and Out of which 5000 Paid ...
Anonymous Quiz
33%
180000
43%
175000
16%
122500
8%
126000
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