CA Inter Paper 3: Sec A Direct Tax Laws is a crucial section as it builds your base for future taxation studies in CA Final and practical life. With constant changes in tax laws, it is essential to stay updated with ICAI prescribed syllabus and latest amendments.
Our expert’s quick revision notes for Direct Tax Laws offer:
- Free download PDF are Crisp, Point-wise summaries of all chapters
- Chart based presentation for quick retention
- Practice examples and exam relevant keywords
- Free download PDF fully updated content based on latest ICAI material
- 100% free PDF download for self study and last minute preparation
Syllabus ABC Analysis and Weightage of CA Inter Taxation
Income-Tax Law
|
Chapter No
|
Chapter Name
|
Category
|
Weightage
|
|
Chapter 3
|
Unit 3 Profit And Gains Of Business Or Profession
|
Category A
|
8
|
|
Chapter 3
|
Unit 4 Capital Gains
|
6
|
|
Chapter 4
|
Income Of Other Persons Included In Assessee’s Total Income
|
6
|
|
Chapter 9
|
Income Tax Liability Computation and Optimisation
|
8
|
|
Chapter 2
|
Residence And Scope Of Total Income
|
Category B
|
4
|
|
Chapter 3
|
Heads of Income
Unit 1 Salaries
|
4
|
|
Chapter 3
|
Unit 2 Income From House Property
|
5
|
|
Chapter 3
|
Unit 5 Income From Other Sources
|
4
|
|
Chapter 5
|
Aggregation Of Income, Set-Off And Carry Forward Of Losses
|
4
|
|
Chapter 6
|
Deductions From Gross Total Income
|
5
|
|
Chapter 7
|
Advance Tax, Tax Deduction At Source And Tax Collection At Source
|
4
|
|
Chapter 1
|
Basic Concepts
|
Category C
|
2
|
|
Chapter 8
|
Provisions For Filing Return Of Income And Self-Assessment
|
2
|
Important Topics of Paper 3: Sec A Direct Tax Laws
(Taxation)
1. Introduction: Begin with the basics, understanding the scope and concepts of income tax.
2. Residential Status and Exempt Income: Learn to determine residential status and identify exempt income.
3. Income from Various Sources Study income from:
- Salaries
- House Property
- Business and Profession (Profit and Gains)
4. Capital Gains and Other Income: comprehend capital gains and income from other sources.
5. Clubbing and Set-off of Losses: Understand the concepts of clubbing and set-off of losses.
6. Deductions from Gross Total Income: Learn about deductions and how to compute total income.
7. Provisions of Section 115BAC: Familiarize yourself with the provisions of Section 115BAC.
8. Advance Tax, TDS, TCS, and Return Filing: Understand the concepts of advance tax, tax deducted at source (TDS), tax collected at source (TCS), and return filing provisions.
Frequently Asked Questions
Q1: Who Prepared CA Inter Paper 3: Sec A Direct Tax Laws Free Download Notes?
Ans: CA Inter Paper 3: Sec A Direct Tax Laws notes are curated by subject experts, rank holders, and experienced CA faculty with a deep understanding of ICAI exam trends.
Q2: Is CA Inter Paper 3: Sec A Direct Tax Laws notes are free to download?
Ans: Yes, CA Inter Paper 3: Sec A Direct Tax Laws revision notes are 100% free with no registration or hidden charges.
Q3: Is CA Inter Paper 3: Sec A Direct Tax Laws notes enough for exam preparation?
Ans: They are best used as a supplementary revision tool. Combine them with ICAI modules and past papers for full preparation.
Q4: How do these notes help in scoring more marks?
Ans: They help you recall important sections, provisions, and keywords, quickly, improving speed, presentation, and accuracy in exams.
Q5: Are these notes based on the latest ICAI syllabus?
Ans: Yes, they follow the latest ICAI study material, RTPs, MTPs, and include all applicable amendments.
Q6: Who should use CA Inter Paper 3: Sec A Direct Tax Laws quick revision notes?
Ans: Free download quick revision CA Inter Paper 3: Sec A Direct Tax Laws notes ideal for self study students, last minute revision, and group study before tests.
Q7: Are MCQ type questions covered in the CA Inter Paper 3: Sec A Direct Tax Laws free download notes?
Ans: The CA Inter Paper 3: Sec A Direct Tax Laws free download notes are mainly conceptual and theoretical, use them along with ICAI material, past papers, and mock tests.
