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Pyaare Baccho,

It is with great pleasure that I present this book tailored specifically for you, the
aspiring Chartered Accountants of tomorrow.

What You Can Expect


Within the pages of this book, you will find a systematic breakdown of taxation,
presented in a student-friendly manner. Concepts will be demystified, and practical
insights will be shared to bridge the gap between theory and application. Each chapter
is designed to be a stepping stone towards your goal of becoming a successful
Chartered Accountant.

How to Use This Book


While this book can be used as a standalone resource. Each section aligns with the
official syllabus, making it easy to integrate into your study routine. Take advantage
of the exercises, case studies, and practice questions to reinforce your knowledge
and enhance your problem-solving skills.

I am especially thankful to my Parents, Mr. Ranbir Singh & Mrs. Sheela for all your
support, care & sacrifices you have done for me.

I extend my heartfelt gratitude to all those who supported me in this endeavor. Your
encouragement and expertise have been invaluable in shaping this resource. Specially
to Mr. Raj Kumar Ji.

While every effort has been made to avoid errors or omissions in this book, If you
encounter any mistakes or discrepancies in the book, please do not hesitate to reach
out to me via email at [email protected]. Your feedback is invaluable and will help
improve the quality of this resource for future readers. Thank you for your
assistance in ensuring the accuracy of the content."

No part of this book may be reproduced or copied in any form or by any means
[graphics, electronic or mechanical, including photocopying, recording, taping or
information retrieval systems etc. without the written permission of the
author/publishers. Breach of this condition is liable
for legal action.

All disputes are subject to Delhi jurisdiction only.

CA Jai Gulia

01/08/2023
New Delhi
Index
S. No Topics Page No

1) Basic Concepts and Tax Rates 1.1 - 1.20

2) Residence and Scope of Total Income { Sec 5 to 9 } 2.1 – 2.14

3) Agriculture Income 3.1 – 3.8

4) Income From House Property { Sec 22 to 27 } 4.1 – 4.11

5) Income From Salaries { Sec 15 to 17 } 5.1 - 5.34

6) Profits or Gains from Business and Profession { Sec 28 to 44DB } 6.1-

7) Income From Capital Gains { Sec 45 to 55A } 7.1-

8) Income from Other Sources { Sec 56 to 59 } 8.1-

9) Clubbing of Income { Sec 60 to 65 } 9.1-

10) Deduction from Gross Total Income { Sec 80C to 80U } 10.1-

11) Set off and Carry forward of Losses 11.1-

12) Advance Tax { Sec 207 to 219 } 12.1-

13) Filing of Return Of Income { Sec 139 & 140 } 13.1-

14) TDS and TCS 14.1-

15) Income Tax Computation 15.1-

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