Computation of Taxable Income Chapter- 06
Section
Topics covered
Section
Topics covered
(Part - I for CAF- 6 and ICMAP
students)
(Part - II for CA Mod F and ICMAP
students)
Part - I Part - II
4 Tax on taxable income 99A
Special provisions relating to payment of
tax through electricity connections
4B
Super tax for rehabilitation of
temporarily displaced persons
99B &
99C
Special procedure for small traders and
shopkeepers & certain persons
4C Super tax on high earning persons
5A Tax on un-distributed profits
98C Succession to business, otherwise than on
death
5AA Tax on return on investments in
sukuks
7A Tax on shipping of a resident
7B Tax on Profit on Debt 100E Special provisions relating to small and
medium enterprises
7E (^) Tax on deemed income
8
General provisions relating to taxes
imposed u/s 5, 5A, 6, 7, 7A & 7B
105
Taxation of Permanent Establishment of
non resident
9, 10 & 11
Taxable income, total income and
heads of income
107 Avoidance of double taxation
86 Principle of taxation of individuals 108 Transactions between associates
87 Deceased individuals 108A
Report from independent chartered
accountant or cost and
management accountant
92 Taxation of AOP 108B Transactions^ under^ dealership
arrangements
Rates of tax of salaried individual
and non salaried individual
109 Recharacterisation of income and
deductions
219 Tax or refund to be computed to the
nearest Rupee
112 Liability in respect of certain security
transactions
94, 95, 96
Taxation of companies, disposal of
business by individual and AOP
6 Computation of taxable income
Chapter