TAX

AOP and BOI

Advance Tax on Capital Gains and Casual Income — Proviso to Section 234C

Amortisation of Preliminary Expenses [Section 35D]

Assessee and Assessment

Assessment Year & Previous Year

Business under GST - Section 2(17)

Capital vs Revenue Receipts (incl. Application vs Diversion of Income)

Charging Section [Section 4]

Classification of Companies (Domestic/Indian/Foreign, Widely vs Closely Held)

Composite Supply vs Mixed Supply

Composition Scheme for Goods – Section 10(1) & 10(2)

Composition Scheme for Service Providers – Section 10(2A)

Computation of Total Income and Tax Liability (9 steps) & Section 14A

Consideration under GST

Deduction for Voluntary Retirement Scheme [Section 35DDA]

Definition of 'Person' [Section 2(31)], Assessee & Assessment

Definition of Income [Section 2(24)]

Definitions - Supplier, Recipient and Person

Difference between AOP and BOI

Disallowances for Firms and LLPs — Interest & Remuneration to Partners [Section 40(b)]

Firm / LLP

Forms of Supply under Section 7(1)(a)

GST Circulars – Clarifications on Supply Scenarios

GST Council - Decision Making and Constitutional Framework

GST Exemptions - Admission to Museums, Parks, Monuments and Entertainment

GST Exemptions - Banking and Financial Services

GST Exemptions - Cultural, Sports, Sponsorship and Skill Development

GST Exemptions - Insurance Services

GST Exemptions - Leasing Services (Industrial Plots)

GST Exemptions - Miscellaneous (Going Concern, Cargo to Nepal/Bhutan, Electricity)

GST Exemptions - Services by RWA/Trade Union/Non-Profit Entities

GST Exemptions - Tour Operator Services to Foreign Tourists

GST Exemptions - Transportation of Goods and Passengers

Goods, Services, Money and Actionable Claim

HUF (Hindu Undivided Family)

Health & Education Cess and Marginal Relief

Important Definitions — Provision, Sub-section, Clause, Proviso, Explanation

Importation of Services for Consideration - Section 7(1)(b)

Inadmissible Deductions [Section 40] — TDS non-compliance and other disallowances

Individual

Old Tax Regime vs New Tax Regime (Sec 115BAC)

Other Deductions [Section 36]

Payments Made in Cash [Section 40A(3) and (3A)]

Payments to Relatives and Associates [Section 40A(2)]

Person — Definition under Sec 2(31)

Power to Levy Taxes & Constitutional Framework

Rates of Capital Gains Tax (Sections 111A, 112A, 112)

Rebate u/s 87A

Rebate under Section 87A

Residuary Expenses [Section 37]

Schedule I Para 1 - Permanent Transfer or Disposal of Business Assets

Schedule I Para 2 - Supply between Related or Distinct Persons

Schedule I Para 3 - Principal-Agent Supply

Schedule I – Activities Treated as Supply Even Without Consideration

Schedule III – Activities Treated as Neither Supply of Goods nor Services (Penal/Liquidated Charges Focus)

Schools of Hindu Law — Dayabhaga vs Mitakshara

Scope of Supply - Statutory Framework

Section 194-I - TDS on Rent

Section 194-IA - TDS on Transfer of Immovable Property

Section 194-IB - TDS on Rent by Individuals/HUF (not covered by 194-I)

Section 194A - TDS on Interest (Bank Exemption)

Section 194BB - TDS on Winnings from Horse Race

Section 194BB - TDS on Winnings from Horse Races

Section 194C - TDS on Payments to Contractors

Section 194D - TDS on Insurance Commission

Section 194DA - TDS on Sum under a Life Insurance Policy

Section 194G - TDS on Commission on Sale of Lottery Tickets

Section 194H - TDS on Commission or Brokerage

Section 194I - TDS on Rent

Section 194J - TDS on Professional/Technical Fees and Director's Remuneration

Section 194J - TDS on Professional/Technical Services, Royalty, Director's Remuneration

Section 194K - TDS on Income from Mutual Fund Units

Section 194LA - TDS on Compulsory Acquisition Compensation

Section 194LA - TDS on Compulsory Acquisition of Immovable Property

Section 194M - TDS by Individual/HUF (Non-Audit Cases)

Section 194M - TDS by Individuals/HUF on Contractor/Commission/Professional Payments

Section 194N - TDS on Cash Withdrawals

Section 194P - TDS on Pension of Specified Senior Citizens (75+)

Section 194Q - TDS on Purchase of Goods

Section 194R - TDS on Benefit or Perquisite from Business/Profession

Section 194T - TDS on Payments to Partners by Firm

Section 206AA - Higher TDS Rate Where PAN Not Furnished

Section 206C(1G) - TCS on Overseas Tour Packages and LRS Remittances

Slab Rates under Default Tax Regime u/s 115BAC(1A)

Slab Rates under Optional (Old) Tax Regime

Sources of Income Tax Law (Act, Rules, Notifications, Circulars, Case Laws)

Sources of Income-tax Law

Special Rates of Tax

Special Rates of Tax (Sections 115BB, 115BBE, 115BBF, 115BBG, 115BBJ)

Special Rates on Capital Gains

Supply between Association/Club and its Members - Section 7(1)(aa)

Surcharge Rates for All Assessees

Taxability of Sports-Related Service Providers (Section 194E / Sportspersons)

Time of Supply for Spectrum Usage Charges and Similar Services

Time of Supply of Vouchers

Time of Supply under HAM (Hybrid Annuity Model) Contracts

Time of Supply — Residual Provisions

What is Tax & Types of Taxes