Transcription of SYLLABUS 2016 INTERMEDIATE COURSE GROUP - I
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Page 1 of 13 PAPER 7 : DIRECT TAXATION (DTX) Contents Weightage Section - A Income Tax Act Basics 10% Section - B Heads of Income and Computation of Total Income and Tax Liability 70% Section - C Tax Management, Administrative Procedure and ICDS 20% Section A : Income Tax Act Basics 1. Introduction to Income tax Act, 1961 a. Constitutional Validity b. Basic Concepts and definitions c. Capital and Revenue Receipts d. Basis of charge and scope of total income e. Residential status and incidence of tax (excluding section 9A) 2. Income, which do not form part of total income [Sec.]
Page 4 of 13 be made for a consideration by a person in the course or furtherance of business; Section 7(1)(b) of CGST Act, 2017, import of services for a consideration whether
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