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Direct Taxation
At CA Inter/IPCC level, in taxation syllabus, calculation of total income and tax is covered only for Individual. In study material rates of tax/slab is also given for other persons (like co., firm, society etc.). Can they be ignored?
Answers (6)
Siva Kumar
Surcharge rates are also not covered...
Where are you referring to? It is covered in video no 18 for what is applicable for CA Inter. Questions on companies are not tested for tax computation.
Siva Kumar
I asked about co.,firm & LA..
What is tested at CA Inter Level is the computation of tax liability of individuals. If you want to refer to the rates for Firm, Company etc, you can refer to the notes. They are just rates and computation on these are not tested.