07 September 2014
Changes are there only in Indirect Tax Portion. Income Tax remains unchanged. Finance Act 2013 relevant for AY 2014-15 is applicable.
Check out the syllabus applicable for Nov 2014 exam from link given below:
http://www.icai.org/post.html?post_id=10102
Also check out the applicable amendments from link given below:
07 September 2014
INTERMEDIATE (IPC) COURSE/ ACCOUNTING TECHNICIAN COURSE SUPPLEMENTARY STUDY PAPER - 2013 TAXATION [A discussion on the amendments made by the Finance Act, 2013 and significant Notifications & Circulars issued between 1st July 2012 and 30th April 2013] (Relevant for students appearing for May, 2014 and November, 2014 examinations)
Part-I Income Tax Chapter 1: Basic Concepts Important Definitions in the Income-Tax Act, 1961 Concept of Previous Year and Assessment Year Chapter 2: Residence and Scope of Total Income Residential Status and Scope of Total Income Chapter 4: Heads of Income Income From Salaries - Part 1 Income From Salaries - Part 2 Income From Salaries - Part 3 Income From Salaries - Part 4 Income From House Property - Part 1 Income From House Property - Part 2 Income From House Property - Part 3 Chapter 6: Aggregation of Income, Set-Off and Carry Forward of Losses Aggregation of Income, Set-Off and Carry Forward of Losses - Part 1 Aggregation of Income, Set-Off and Carry Forward of Losses - Part 2 Chapter 9: Provisions Concerning Advance Tax and Tax Deducted at Source Provisions concerning Advance Tax and Tax Deducted at Source Part 2 Chapter 10: Provisions for Filing of Return of Income Provisions for Filing of Return of Income Part-II Indirect Taxes Chapter 1: Basic Concepts of Indirect Taxes Value Added Tax Input Tax Credit and Composition Scheme for Small Dealers VAT Procedures Chapter 2: Basic Concepts of Service Tax Basic Concepts of Service Tax Part 1 Basic Concepts of Service Tax Part 2 Basic Concepts of Service Tax Part 3 Chapter 3: Point of Taxation Point of Taxation Chapter 4: Valuation of Taxable Service Valuation of Taxable Service Chapter 6: Service Tax Procedures Payment of Service Tax and Filing of Returns Payment of Service Tax and Filing of Returns
CAclubindia
