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CMA
Intermediate
Direct and Indirect Taxation
Heads of Income

Module 2A: Direct Taxation

Module 2 Heads of Income

Paper 7 Direct and Indirect Taxation · CMA · Intermediate · Entry 6 of 40

Module 2 of 40 syllabus entries

Full Paper 7 syllabus

What's in Module 2 Heads of Income

SalariesSalaries
Income from House PropertyIncome from House Property
Profits and Gains of Business or Profession including Tax Audit u/s 44AB; and Provisions u/s 43A, 43B, 43AA, 44AD, 44ADA and 44AE (excluding Sections 42 to 44DB)Profits and Gains of Business or Profession including Tax Audit u/s 44AB; and Provisions u/s 43A, 43B, 43AA, 44AD, 44ADA and 44AE (excluding Sections 42 to 44DB)
Capital GainsCapital Gains

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All 40 entries in Paper 7

A: Direct Taxation

Basics of Income Tax Act4 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

CA CMA CS Hub does not republish institute material. Every entry links to what the institute itself publishes. All Intermediate subjects.

Income from Other SourcesIncome from Other Sources

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Income which do not form part of Total Income

Module 2Heads of IncomeYou are here5 chapters

Salaries
Income from House Property
Profits and Gains of Business or Profession including Tax Audit u/s 44AB; and Provisions u/s 43A, 43B, 43AA, 44AD, 44ADA and 44AE (excluding Sections 42 to 44DB)
Capital Gains
Income from Other Sources

Module 3Total Income and Tax Liability of Individuals & HUF9 chapters

Income of Other Person included in Assesses Total Income (Clubbing of Income)
Set off and Carry Forward of Losses
Deductions, Rebate and Relief
Taxation of Individual (including AMT but excluding Non-resident) & HUF
Advance Tax
Tax Deducted at Source & Tax Collected at Source (excluding Non-resident)
Filing of Return of Income
PAN
Self-Assessment & Intimation

B: Indirect Taxation

Concept of Indirect Taxes4 chapters
Goods and Services Tax (GST) Laws8 chapters
Customs Act4 chapters
- Customs Act-Basic Concepts and Definitions
- Types of Duties
- Valuation Rules
- Computation of Assessable Value and Duties

7

Tax Invoice – Electronic Way Bill

8Returns and Payment of Taxes

Module 2 Heads of Income · Paper 7 Direct and Indirect Taxation | CA CMA CS Hub