CA IPCC Taxation Paper Dec 2021
Taxation is one of the core competence areas of chartered accountants. The subject of “Taxation” at the Intermediate level is divided into two sections, namely, Section A: Income-tax law and Section B: Indirect Taxes. Income-tax is a direct tax i.e., it is a tax levied directly on the income of a person. Income-tax law, at the Intermediate level, largely involves application of provisions of the Income-tax Act, 1961 in problem solving. The tax laws of the country undergo significant changes every year on the passing of the annual Finance Act. Apart from these significant amendments ushered in every year through the Finance Act, notifications and circulars are also issued from time to time by the Central Board of Direct Taxes (CBDT), the statutory authority in charge with the administration of direct taxes, to implement the provisions of the Act and clarify issues regarding the meaning and scope of certain provisions. Owing to the dynamic nature of income-tax law, learning, understanding, and applying the provisions of this law in problem-solving is very interesting and challenging.
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CA Inter Taxation Paper Review Dec 2021
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Rakesh – Paper is Very lengthy. Speed is the challenge.!! Nidhi – it was good, but bit lengthy.. Ridhi – too much lengthy, Please share your reviews Rishab – Paper was average but very lengthy Meenakshi – yes old syllabus paper was lengthy, how was new syllabus Taxation paper? Tara – average paper for old syllabus students, can anyone share new syllabus paper?
