CA > Inter > Paper 3 – SM (Syllabus 2023)

Chapter	Unit	Name
Section A: Income-tax Law
MODULE 1
SECTION I		Overview, Scenario, Crossword Puzzle
Chapter 1		Basic Concepts
Chapter 2		Residence and Scope of Total Income
SECTION II		Overview, Scenario, Crossword Puzzle
Chapter 3	Unit 1	Salaries
	Unit 2	Income from House Property
	Unit 3	Profits and Gains of Business or Profession
	Unit 4	Capital Gains
	Unit 5	Income from Other Sources
ANSWERS		Section I – Scenario and Crossword Puzzle
		Section II – Scenario and Crossword Puzzles
MODULE 2
SECTION III		Overview, Scenario, Crossword Puzzle
Chapter 4		Income of Other Persons included in Assessee’s Total Income
Chapter 5		Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6		Deductions from Gross Total Income
SECTION IV		Overview, Scenario, Crossword Puzzle
Chapter 7		Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8		Provisions for filing Return of Income and Self Assessment
SECTION V		Overview, Scenario
Chapter 9		Income Tax Liability – Computation and Optimisation
ANSWERS		Section III – Scenario and Crossword Puzzle
		Section IV – Scenario and Crossword Puzzle
		Section V – Scenario
Section B: Goods and Services Tax
MODULE 1
Chapter 1		GST in India – An Introduction
Chapter 2		Supply under GST
Chapter 3		Charge of GST
Chapter 4		Place of Supply
Chapter 5		Exemptions from GST
Chapter 6		Time of Supply
Chapter 7		Value of Supply
MODULE 2
Chapter 8		Input Tax Credit
Chapter 9		Registration
Chapter 10		Tax Invoice; Credit and Debit Notes
Chapter 11		Accounts and Records
Chapter 12		E-Way Bill
Chapter 13		Payment of Tax
Chapter 14		Tax Deduction at Source and Collection of Tax at Source
Chapter 15		Returns