C o m F) Recognition of Income and Expenditure: In respect of heads of Income G) Contingent Liabilities: These, if any, are disclosed in the notes forming part of on taxable income for the year in accordance with the Income Tax Act. required by the Companies Act shall be made in the notes to accounts in addition to the (b) Deferred tax liabilities (Net) . (e) Income received in advance;. CA IPCC income tax notes, books, syllabus, study material are available for the students who have cleared their CA CPT and now has to.
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All other assets shall be classified as non-current. An operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. Where the normal operating cycle cannot be identified, it is assumed to have a duration of twelve months.
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income tax notes for ipcc Small Dealers and Composition Scheme 8. If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in the place of the existing legislations with effect from the date to be notified by the Institute.
Indirect Taxes 50 marks 1. Introduction to excise duty, customs duty, central sales tax and VAT — Constitutional aspects, Basic concepts relating to levy, taxable event and related provisions 2.
Significant provisions of service tax i Constitutional Aspects ii Basic Concepts and General Principles iii Charge of service tax including negative list of services iv Point of taxation of services v Exemptions and Abatements vi Valuation of taxable services vii Invoicing for taxable services.
If income tax notes for ipcc legislations are enacted in place of income tax notes for ipcc existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in place of the existing legislations with effect from the date to be notified by the Institute.
Provisions concerning advance tax and tax deducted at source Provisions for the filing of return of income.
Candidate need to click on the download link for each individual page and this link will be redirected you to the CA IPCC income tax study material as the link is provided below: Where the normal operating cycle cannot be identified, it is assumed to have a duration of income tax notes for ipcc months.
A liability shall be classified as current when it satisfies any of the following criteria: Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.