CS Executive GST Marathon Notes 1 @CS_Study_Notes.pdf
1.7 MB
✅ CS Executive GST Marathon Notes | Part 2 :
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CS Executive GST MCQs by Vivek Gaba @CS_Study_Notes.pdf
2 MB
✅ CS Executive GST MCQs :
👨🎓 By Vivek Gaba
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👨🎓 By Vivek Gaba
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CSEET Logical Reasoning MCQ Notes @CS_Study_Notes.pdf
1.3 MB
✅ CSEET Logical Reasoning MCQ Notes :
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CSEET Logical Reasoning Notes by Raj Awate @CS_Study_Notes.pdf
16.7 MB
✅ CSEET Logical Reasoning Notes :
👨🎓 By Raj Awate
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👨🎓 By Raj Awate
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Law Charts Sec 1 to 148 in 2 Pages @CS_Study_Notes.pdf
726.1 KB
✅ Law Charts Sec 1 to 148 in Just 2 Pages :
👨🎓 CA Harsh Gupta
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👨🎓 CA Harsh Gupta
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CSEET - Logical Reasoning Module @CS_Study_Notes.pdf
1.6 MB
✅ CSEET - Logical Reasoning Module :
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Audit Charts - Pankaj Garg sir @CS_Study_Notes.pdf
2.9 MB
✅ Audit Charts :
👨🎓 CA Pankaj Garg
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👨🎓 CA Pankaj Garg
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FM Charts for CS Executive @CS_Study_Notes.pdf
746 KB
✅ CS Executive FM Formula Charts :
👨🎓 CA Suraj Tatiya
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👨🎓 CA Suraj Tatiya
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House Property MCQs @CS_Study_Notes.pdf
710.1 KB
✅ House Property MCQs :
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🎓 Income Tax Sections List (Part 1)
👉Exclusively Available for
@CS_Study_Notes Members.
◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈
Chapter-I (Sections 1-3): Preliminary
Section – 1: Short title, extent, and commencement
Section – 2: Definitions
Section – 3: “Previous year” defined
Chapter-II (Sections 4-9A): Basis of charge
Section – 4: Charge of income-tax
Section – 5: Scope of total income
Section – 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section – 6: Residence in India
Section – 7: Income deemed to be received
Section – 8: Dividend income
Section – 9: Income deemed to accrue or arise in India
Section – 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 – 10: Incomes not included in total income
Section – 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section – 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section – 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section – 10BA: Special provisions in respect of export of certain articles or things
Section – 10BB: Meaning of computer programmes in certain cases
Section – 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section – 11: Income from property held for charitable or religious purposes.
Section – 12: Income of trusts or institutions from contributions
Section – 12A: Conditions for applicability of sections 11 and 12
Section – 12AB: Procedure for fresh registration
Section – 12AA: Procedure for registration
Section – 13: Section 11 not to apply in certain cases
Section – 13A: Special provision relating to incomes of political parties
Section – 13B: Special provisions relating to voluntary contributions received by electoral trust
(Sections 190 – 234F): Collection and recovery of tax
Section – 190 : Deduction at source and advance payment
Section – 191 : Direct payment
Section – 192 : Salary
Section – 192A : Payment of accumulated balance due to an employee
Section – 193 : Interest on securities
Section – 194 : Dividends
Section – 194A : Interest other than “Interest on securities”
Section – 194B : Winnings from lottery or crossword puzzle
Section – 194BB : Winnings from horse race
Section – 194C : Payments to contractors
Section – 194D : Insurance commission
Section – 194DA : Payment in respect of life insurance policy
Section – 194E : Payments to non-resident sportsmen or sports associations
Section – 194EE : Payments in respect of deposits under National Savings Scheme, etc
Section – 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section – 194G : Commission, etc., on the sale of lottery tickets
Section – 194H : Commission or brokerage
Section – 194-I : Rent
Section – 194IA : Payment on transfer of certain immovable property other than agricultural land
Section – 194IB : Payment of rent by certain individuals or Hindu undivided family
Section – 194IC : [Payment under specified agreement
Section – 194J : Fees for professional or technical services
Section – 194K : Income in respect of units
Section – 194L : Payment of compensation on acquisition of capital asset
Section – 194LA : Payment of compensation on acquisition of certain immovable property
Section – 194LB : Income by way of interest from infrastructure debt fund
Section – 194LBA : Certain income from units of a business trust
Section – 194LBB : Income in respect of units of investment fund
Section – 194LBC : Income in respect of investment in securitization trust
Section – 194LC : Income by way of interest from Indian company
Section – 194LD : Income by way of interest on certain bonds and Government securities
Section – 195 : Other sums
Section – 195A : Income payable “net of tax”
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◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈
Chapter-I (Sections 1-3): Preliminary
Section – 1: Short title, extent, and commencement
Section – 2: Definitions
Section – 3: “Previous year” defined
Chapter-II (Sections 4-9A): Basis of charge
Section – 4: Charge of income-tax
Section – 5: Scope of total income
Section – 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section – 6: Residence in India
Section – 7: Income deemed to be received
Section – 8: Dividend income
Section – 9: Income deemed to accrue or arise in India
Section – 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 – 10: Incomes not included in total income
Section – 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section – 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section – 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section – 10BA: Special provisions in respect of export of certain articles or things
Section – 10BB: Meaning of computer programmes in certain cases
Section – 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section – 11: Income from property held for charitable or religious purposes.
Section – 12: Income of trusts or institutions from contributions
Section – 12A: Conditions for applicability of sections 11 and 12
Section – 12AB: Procedure for fresh registration
Section – 12AA: Procedure for registration
Section – 13: Section 11 not to apply in certain cases
Section – 13A: Special provision relating to incomes of political parties
Section – 13B: Special provisions relating to voluntary contributions received by electoral trust
(Sections 190 – 234F): Collection and recovery of tax
Section – 190 : Deduction at source and advance payment
Section – 191 : Direct payment
Section – 192 : Salary
Section – 192A : Payment of accumulated balance due to an employee
Section – 193 : Interest on securities
Section – 194 : Dividends
Section – 194A : Interest other than “Interest on securities”
Section – 194B : Winnings from lottery or crossword puzzle
Section – 194BB : Winnings from horse race
Section – 194C : Payments to contractors
Section – 194D : Insurance commission
Section – 194DA : Payment in respect of life insurance policy
Section – 194E : Payments to non-resident sportsmen or sports associations
Section – 194EE : Payments in respect of deposits under National Savings Scheme, etc
Section – 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section – 194G : Commission, etc., on the sale of lottery tickets
Section – 194H : Commission or brokerage
Section – 194-I : Rent
Section – 194IA : Payment on transfer of certain immovable property other than agricultural land
Section – 194IB : Payment of rent by certain individuals or Hindu undivided family
Section – 194IC : [Payment under specified agreement
Section – 194J : Fees for professional or technical services
Section – 194K : Income in respect of units
Section – 194L : Payment of compensation on acquisition of capital asset
Section – 194LA : Payment of compensation on acquisition of certain immovable property
Section – 194LB : Income by way of interest from infrastructure debt fund
Section – 194LBA : Certain income from units of a business trust
Section – 194LBB : Income in respect of units of investment fund
Section – 194LBC : Income in respect of investment in securitization trust
Section – 194LC : Income by way of interest from Indian company
Section – 194LD : Income by way of interest on certain bonds and Government securities
Section – 195 : Other sums
Section – 195A : Income payable “net of tax”
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🎓 Income Tax Sections List (Part 2)
👉Exclusively Available for
@CS_Study_Notes Members.
◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈
Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section – 196A : Income in respect of units of non-residents
Section – 196B : Income from units
Section – 196C : Income from foreign currency bonds or shares
Section – 196D : Income of Foreign Institutional Investors from securities
Section – 197 : Certificate for deduction at lower rate
Section – 197A : No deduction to be made in certain cases
Section – 198 : Tax deducted is income received
Section – 199 : Credit for tax deducted
Section – 200 : Duty of person deducting tax
Section – 200A : Processing of statements of tax deducted at source
Section – 201 : Consequences of failure to deduct or pay
Section – 202 : Deduction only one mode of recovery
Section – 203 : Certificate for tax deducted
Section – 203A : Tax deduction and collection account number
Section – 203AA : Furnishing of statement of tax deducted
Section – 204 : Meaning of “person responsible for paying”
Section – 205 : Bar against direct demand on assessee
Section – 206 : Persons deducting tax to furnish prescribed returns
Section – 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax
Section – 206AA : Requirement to furnish Permanent Account Number
Section – 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Section – 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
Section – 206CA : Tax collection account number
Section – 206CB : Processing of statements of tax collected at source
Section – 206CC : [Requirement to furnish Permanent Account number by collectee
Section – 207 : Liability for payment of advance tax
Section – 208 : Conditions of liability to pay advance tax
Section – 209 : Computation of advance tax
Section – 209A : Computation and payment of advance tax by assessee
Section – 211 : Instalments of advance tax and due dates
Section – 212 : Estimate by assessee
Section – 213 : Commission receipts
Section – 214 : Interest payable by Government
Section – 215 : Interest payable by assessee
Section – 216 : Interest payable by assessee in case of under-estimate, etc
Section – 217 : Interest payable by assessee when no estimate made
Section – 218 : When assessee deemed to be in default
Section – 219 : Credit for advance tax
Section – 220 : When tax payable and when assessee deemed in default
Section – 221 : Penalty payable when tax in default
Section – 222 : Certificate to Tax Recovery Officer
Section – 223 : Tax Recovery Officer by whom recovery is to be effected
Section – 224 : Validity of certificate and cancellation or amendment thereof
Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section – 226 : Other modes of recovery
Section – 227 : Recovery through State Government
Section – 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
Section – 228A : Recovery of tax in pursuance of agreements with foreign countries
Section – 229 : Recovery of penalties, fine, interest and other sums
Section – 230 : Tax clearance certificate
Section – 230A : Restrictions on registration of transfers of immovable property in certain cases
Section – 231 : Period for commencing recovery proceedings
Section – 232 : Recovery by suit or under other law not affected
Section – 233 : Recovery of tax payable under provisional assessment
Section – 234 : Tax paid by deduction or advance payment
Section – 234A : Interest for defaults in furnishing return of income
Section – 234B : Interest for defaults in payment of advance tax
Section – 234C : Interest for deferment of advance tax
Section – 234D : Interest on excess refund
Section – 234E : Fee for default in furnishing statements
Section – 234F : Fee for default in furnishing return of income
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◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈
Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section – 196A : Income in respect of units of non-residents
Section – 196B : Income from units
Section – 196C : Income from foreign currency bonds or shares
Section – 196D : Income of Foreign Institutional Investors from securities
Section – 197 : Certificate for deduction at lower rate
Section – 197A : No deduction to be made in certain cases
Section – 198 : Tax deducted is income received
Section – 199 : Credit for tax deducted
Section – 200 : Duty of person deducting tax
Section – 200A : Processing of statements of tax deducted at source
Section – 201 : Consequences of failure to deduct or pay
Section – 202 : Deduction only one mode of recovery
Section – 203 : Certificate for tax deducted
Section – 203A : Tax deduction and collection account number
Section – 203AA : Furnishing of statement of tax deducted
Section – 204 : Meaning of “person responsible for paying”
Section – 205 : Bar against direct demand on assessee
Section – 206 : Persons deducting tax to furnish prescribed returns
Section – 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax
Section – 206AA : Requirement to furnish Permanent Account Number
Section – 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Section – 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
Section – 206CA : Tax collection account number
Section – 206CB : Processing of statements of tax collected at source
Section – 206CC : [Requirement to furnish Permanent Account number by collectee
Section – 207 : Liability for payment of advance tax
Section – 208 : Conditions of liability to pay advance tax
Section – 209 : Computation of advance tax
Section – 209A : Computation and payment of advance tax by assessee
Section – 211 : Instalments of advance tax and due dates
Section – 212 : Estimate by assessee
Section – 213 : Commission receipts
Section – 214 : Interest payable by Government
Section – 215 : Interest payable by assessee
Section – 216 : Interest payable by assessee in case of under-estimate, etc
Section – 217 : Interest payable by assessee when no estimate made
Section – 218 : When assessee deemed to be in default
Section – 219 : Credit for advance tax
Section – 220 : When tax payable and when assessee deemed in default
Section – 221 : Penalty payable when tax in default
Section – 222 : Certificate to Tax Recovery Officer
Section – 223 : Tax Recovery Officer by whom recovery is to be effected
Section – 224 : Validity of certificate and cancellation or amendment thereof
Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section – 226 : Other modes of recovery
Section – 227 : Recovery through State Government
Section – 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
Section – 228A : Recovery of tax in pursuance of agreements with foreign countries
Section – 229 : Recovery of penalties, fine, interest and other sums
Section – 230 : Tax clearance certificate
Section – 230A : Restrictions on registration of transfers of immovable property in certain cases
Section – 231 : Period for commencing recovery proceedings
Section – 232 : Recovery by suit or under other law not affected
Section – 233 : Recovery of tax payable under provisional assessment
Section – 234 : Tax paid by deduction or advance payment
Section – 234A : Interest for defaults in furnishing return of income
Section – 234B : Interest for defaults in payment of advance tax
Section – 234C : Interest for deferment of advance tax
Section – 234D : Interest on excess refund
Section – 234E : Fee for default in furnishing statements
Section – 234F : Fee for default in furnishing return of income
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JIGL Charts For Revision @CS_Study_Notes.pdf
14 MB
✅ CS Executive (New Syllabus) JIGL Charts for Quick Revision :
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Paper 7 Ind & Labour Law Merged @CS_Study_Notes.pdf
2.7 MB
✅ Paper 7 Ind & Labour Law Merged :
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Labour Laws- Alphabetwise Index New Syllabus @CS_Study_Notes.pdf
1.2 MB
✅ Labour Laws- Alphabetwise Index New Syllabus:
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CS Professional Advanced Laws ABC Analysis @CS_Study_Notes.pdf
443.9 KB
✅ CS Professional Advanced Laws - ACLP ABC Analysis :
👨🎓 By Vivek Gaba
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👨🎓 By Vivek Gaba
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Income Tax Additional Amendments FA 2020 @CS_Study_Notes.pdf
838.5 KB
✅ Income Tax Additional Amendments FA 2020 :
👨🎓 By Vivek Gaba
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👨🎓 By Vivek Gaba
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CS_Professional_Important_Sections_&_Topics_@CS_Study_Notes.pdf
180.7 KB
✅ CS Professional Important Sections & Topics :
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Custom_Notes_for_CS_Executive_&_Professional_@CS_Study_Notes.pdf
18.6 MB
✅ Custom Notes for CS Executive & Professional
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