๐ Income Tax Sections List (Part 2)
๐Exclusively Available for
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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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๐Exclusively Available for
@CS_Study_Notes Members.
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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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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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Cseet January 2022 & CS foundation program December 2021
๐CSEET Result direct link
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CS Executive GST Marathon Notes 2 @CS_Study_Notes.pdf
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CS Executive GST Marathon Notes | Part 1 :
๐จโ๐ SALEEM QURAISHEE
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CS Executive GST Marathon Notes 1 @CS_Study_Notes.pdf
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CS Executive GST Marathon Notes | Part 2 :
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CS Professional Advanced Laws ABC Analysis @CS_Study_Notes.pdf
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CS Professional Advanced Laws - ACLP ABC Analysis :
๐จโ๐ By Vivek Gaba
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๐จโ๐ By Vivek Gaba
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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
๐7
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
๐คฉ7๐1๐ฅ1
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
๐8๐1๐ฅ1๐คฉ1
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
๐2โค1๐ฅ1
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
๐8
6. What is the Time of the supply if the following details are as follows:-
A.Goods removed from the factory 01.01.2018
B. Goods received to the recipient 05.02.2018 C Invoice raised on 03.01.2018
A.Goods removed from the factory 01.01.2018
B. Goods received to the recipient 05.02.2018 C Invoice raised on 03.01.2018
Anonymous Quiz
44%
01.01.2018
28%
05.02.2018
29%
03.01.2018
๐1๐ฅ1
7. What is the amount of interest allowed for the financial year 2019-20
A. Loan taken as on 01.04.2018
B. Construction complete as on 28.02.2020 C. Amount of loan 10,00,000 D rate of interest 2 percent
A. Loan taken as on 01.04.2018
B. Construction complete as on 28.02.2020 C. Amount of loan 10,00,000 D rate of interest 2 percent
Anonymous Quiz
45%
20000
31%
24000
16%
40000
8%
40000
๐5โค3
8. Determine the pre period for interest under house property from the following data :-
Date of taking loan 01.03.2016
Date of completion of construction 31.03.2020
Date of taking loan 01.03.2016
Date of completion of construction 31.03.2020
Anonymous Quiz
28%
01.03.16 to 31.03.2019
48%
01.03.2016 to 31.03.2020
20%
01.03.2016 to 31.03.2017
4%
01.03.2016 to 31.03.2018
๐4
What is the place of supply if the goods are delivered to A(delhi) by B(Up) on the direction of the C (haryana)
Anonymous Quiz
42%
Haryana
43%
Delhi
15%
Up
โค4๐1
10. What is the value of the supply, if the following details are as follows ;-
A purchased a mobile from B, in exchange of his laptop whose value is 14000 plus give cash of Rs. 8000 .....
A purchased a mobile from B, in exchange of his laptop whose value is 14000 plus give cash of Rs. 8000 .....
Anonymous Quiz
58%
22000
25%
14000
16%
8000
๐4๐3๐ฅ1๐1
11. Calculate amount of pre interest for the year 2019-20
Amount of loan 1200000
Rate of interest 10 percent Date of loan 01.05.2015 Date of completion of construction 29.02.2016
Amount of loan 1200000
Rate of interest 10 percent Date of loan 01.05.2015 Date of completion of construction 29.02.2016
Anonymous Quiz
37%
Nil
40%
22000
23%
110000
โค6๐5
12. What is the amount of interest allowed for the financial year 2019-20 if the following details are as follows:-
A. Amount of loan 1200000
B. Rate of interest 10 percent C. Date of take loan 01.04.2015 D. Completion of construction 31.03.2019
A. Amount of loan 1200000
B. Rate of interest 10 percent C. Date of take loan 01.04.2015 D. Completion of construction 31.03.2019
Anonymous Quiz
21%
72000
44%
360000
23%
200000
12%
192000
๐5