CA Inter/IPCC – May 2019

Conquer

Simplified Handwritten Notes*

CA KISHAN KUMAR
(CA RANKHOLDER, EX PWC, CHIEF MINISTER AWARDED)

*Must be read with 1 Day Revision Lecture on YouTube

 INDEX – Income Tax Handwritten Notes
S No. Particulars Page No.
1. Profit and Gain from Business and Profession 1 – 39
2. Income under the head House Property 40 – 51
3. Taxability of Gift 52 – 60
4. Income under the head Other Sources 61 – 70
5. Clubbing of Income 71 – 79
6. Set-off and Carry Forward of Losses 80 – 84
7. Filing of Return of Income 85 – 92
8. Agricultural Income 93 – 99
9. Deductions from Gross Total Income 100 - 116
10. Income under the head Capital Gains 117 – 144
11. Tax Deduction at Source (including TCS) 145 – 165
12. Advance Tax and Interest 166 – 170
13. Income under the head Salary 171 – 203
14 Residential Status & Incidence of Tax 204 – 218
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CA Inter/IPCC - May 2019

CA KISHAN KUMAR
(CA Rankholder, ex PwC, Chief Minister Awarded)
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#Quality Education Need Not be Expensive

CA KISHAN KUMAR
PROFILE
All India Rankholder in CA Examinations
Awarded by Shri Nitish Kumar, Chief Minister of Bihar
Worked with Two Big 4s in the field of Audit & Taxation
Certified GST Expert from “TaxSutra” & “IBL”
Awarded by University of New South Wales, Australia
Assisting Students through FREE Lectures, MCQs, 1 Day
Revision Videos & Amendments on You Tube

ABOUT PEN DRIVE CLASSES

100% COVERAGE OF DAILY MULTIPLE Extensive Hand
ICAI SYLLABUS REVISION Written Practice
SIX MONTHS CONSTANT
TWO VIEWS
VALIDITY SUPPORT

FACE TO FACE BATCH AT NEW DELHI

*FAST TRACK BATCH ALSO AVAILABLE

CA - INTER/IPCC

INCOME

TAX LAW TAX GST

(80/42* Lec.) (52/32* Lec.) (52/25* Lec.) (28/17* Lec.)

To Buy Our Lectures logon to : www.cakishankumar.com

95403-65625, 70112-62647 KKC
Simplifying the Complexity
 40

CA Inter/IPCC - May 2019

Handwritten Notes
CA Kishan Kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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#Quality Education Need Not be Expensive

CA KISHAN KUMAR
PROFILE
All India Rankholder in CA Examinations
Awarded by Shri Nitish Kumar, Chief Minister of Bihar
Worked with Two Big 4s in the field of Audit & Taxation
Certified GST Expert from “TaxSutra” & “IBL”
Awarded by University of New South Wales, Australia
Assisting Students through FREE Lectures, MCQs, 1 Day
Revision Videos & Amendments on You Tube

ABOUT PEN DRIVE CLASSES

100% COVERAGE OF DAILY MULTIPLE Extensive Hand
ICAI SYLLABUS REVISION Written Practice
SIX MONTHS CONSTANT
TWO VIEWS
VALIDITY SUPPORT

FACE TO FACE BATCH AT NEW DELHI

*FAST TRACK BATCH ALSO AVAILABLE

CA - INTER/IPCC

INCOME

TAX LAW TAX GST

(80/42* Lec.) (52/32* Lec.) (52/25* Lec.) (28/17* Lec.)

To Buy Our Lectures logon to : www.cakishankumar.com

95403-65625, 70112-62647 KKC
Simplifying the Complexity
 61

CA Inter/IPCC - May 2019

Handwritten Notes

CA Kishan kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC - May 2019

Clubbing of Income
Handwritten Notes
CA Kishan kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
72
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#Quality Education Need Not be Expensive

CA KISHAN KUMAR
PROFILE
All India Rankholder in CA Examinations
Awarded by Shri Nitish Kumar, Chief Minister of Bihar
Worked with Two Big 4s in the field of Audit & Taxation
Certified GST Expert from “TaxSutra” & “IBL”
Awarded by University of New South Wales, Australia
Assisting Students through FREE Lectures, MCQs, 1 Day
Revision Videos & Amendments on You Tube

ABOUT PEN DRIVE CLASSES

100% COVERAGE OF DAILY MULTIPLE Extensive Hand
ICAI SYLLABUS REVISION Written Practice
SIX MONTHS CONSTANT
TWO VIEWS
VALIDITY SUPPORT

FACE TO FACE BATCH AT NEW DELHI

*FAST TRACK BATCH ALSO AVAILABLE

CA - INTER/IPCC

INCOME

TAX LAW TAX GST

(80/42* Lec.) (52/32* Lec.) (52/25* Lec.) (28/17* Lec.)

To Buy Our Lectures logon to : www.cakishankumar.com

95403-65625, 70112-62647 KKC
Simplifying the Complexity
 80

CA Inter/IPCC (May 2019)

Set off & Carry Forward

of Losses
Handwritten Notes
CA Kishan Kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC (May 2019)

Handwritten Notes
CA Kishan Kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC (May 2019)

Handwritten Notes
CA Kishan Kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
94
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#Quality Education Need Not be Expensive

CA KISHAN KUMAR
PROFILE
All India Rankholder in CA Examinations
Awarded by Shri Nitish Kumar, Chief Minister of Bihar
Worked with Two Big 4s in the field of Audit & Taxation
Certified GST Expert from “TaxSutra” & “IBL”
Awarded by University of New South Wales, Australia
Assisting Students through FREE Lectures, MCQs, 1 Day
Revision Videos & Amendments on You Tube

ABOUT PEN DRIVE CLASSES

100% COVERAGE OF DAILY MULTIPLE Extensive Hand
ICAI SYLLABUS REVISION Written Practice
SIX MONTHS CONSTANT
TWO VIEWS
VALIDITY SUPPORT

FACE TO FACE BATCH AT NEW DELHI

*FAST TRACK BATCH ALSO AVAILABLE

CA - INTER/IPCC

INCOME

TAX LAW TAX GST

(80/42* Lec.) (52/32* Lec.) (52/25* Lec.) (28/17* Lec.)

To Buy Our Lectures logon to : www.cakishankumar.com

95403-65625, 70112-62647 KKC
Simplifying the Complexity
 100

CA Inter/IPCC - May 2019

DEDUCTION
FROM GTI-
HANDWRITTEN NOTES

CA Kishan kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC - May 2019

CAPITAL GAIN-
HANDWRITTEN NOTES

CA Kishan kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC - May 2019

Handwritten Notes
CA Kishan Kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC (May 2019)

Advance Tax & Interest

Handwritten Notes
CA Kishan Kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC - May 2019

CA Kishan kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Inter/IPCC - May 2019

Residential Status &

Incidence of Tax
Handwritten Notes
CA Kishan kumar
(CA Rankholder, ex PwC, Chief Minister Awarded)
205
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#Quality Education Need Not be Expensive

CA KISHAN KUMAR
PROFILE
All India Rankholder in CA Examinations
Awarded by Shri Nitish Kumar, Chief Minister of Bihar
Worked with Two Big 4s in the field of Audit & Taxation
Certified GST Expert from “TaxSutra” & “IBL”
Awarded by University of New South Wales, Australia
Assisting Students through FREE Lectures, MCQs, 1 Day
Revision Videos & Amendments on You Tube

ABOUT PEN DRIVE CLASSES

100% COVERAGE OF DAILY MULTIPLE Extensive Hand
ICAI SYLLABUS REVISION Written Practice
SIX MONTHS CONSTANT
TWO VIEWS
VALIDITY SUPPORT

FACE TO FACE BATCH AT NEW DELHI

*FAST TRACK BATCH ALSO AVAILABLE

CA - INTER/IPCC

INCOME

TAX LAW TAX GST

(80/42* Lec.) (52/32* Lec.) (52/25* Lec.) (28/17* Lec.)

To Buy Our Lectures logon to : www.cakishankumar.com

95403-65625, 70112-62647 KKC
Simplifying the Complexity
 218
#Quality Education Need Not be Expensive

CA KISHAN KUMAR
PROFILE
All India Rankholder in CA Examinations
Awarded by Shri Nitish Kumar, Chief Minister of Bihar
Worked with Two Big 4s in the field of Audit & Taxation
Certified GST Expert from “TaxSutra” & “IBL”
Awarded by University of New South Wales, Australia
Assisting Students through FREE Lectures, MCQs, 1 Day
Revision Videos & Amendments on You Tube

ABOUT PEN DRIVE CLASSES

100% COVERAGE OF DAILY MULTIPLE Extensive Hand
ICAI SYLLABUS REVISION Written Practice
SIX MONTHS CONSTANT
TWO VIEWS
VALIDITY SUPPORT

FACE TO FACE BATCH AT NEW DELHI

*FAST TRACK BATCH ALSO AVAILABLE

CA - INTER/IPCC

INCOME

TAX LAW TAX GST

(80/42* Lec.) (52/32* Lec.) (52/25* Lec.) (28/17* Lec.)

To Buy Our Lectures logon to : www.cakishankumar.com

95403-65625, 70112-62647 KKC
Simplifying the Complexity