Course Description

This is the second level for all students taking up the chartered accountancy course after getting through the CA CPT

The Paper IV of IPCC contains Taxation which have the weightage of 100 marks. The Taxation is divided into two major parts Direct Tax and Indirect Tax each of 50 Marks.

Course Content

Let's go through the syllabus...

  • Paper IV

    Direct Tax StartedRs 5000

    • Important definitions in the Income-tax Act, 1961

    • Basis of charge; Rates of taxes applicable for different types of assesses

    • Concepts of previous year and assessment year

    • Incomes which do not form part of total income

    • Heads of income and the provisions governing computation of income under different heads

    • Aggregation of income; Set-off or carry forward and set-off of losses

    • Deductions from gross total income

    • Computation of total income and tax payable; Rebates and reliefs

    • Provisions concerning advance tax and tax deducted at source

    • Provisions for filing of return of income.

  • Paper IV

    Indirect Tax Started

    • Concept of indirect taxes

    • Goods and Services Tax (GST) Laws

    • GST Laws: An introduction including Constitutional aspects

    • Levy and collection of CGST and IGST

    • Application of CGST/IGST law

    • Concept of supply including composite and mixed supplies

    • Charge of tax

    • Exemption from tax

    • Composition levy

Course Pricing

Choose the pricing according to your exam attempt.

Course Material

Material prepared by Tutor CA Varun Jakkinapalli will be couriered to specified address provided by you.


Online Tests will be conducted after explanation of each topic. Discussion Forum is available for students to clarify doubts with peers and faculty.


Any device with browser that connects to the internet and preferred Internet connection speed(256 kbps or higher)