My sister has applied for Assistant Tax Collector Exam. She wants to start preparation but does not have study material. So will you please give syllabus of Assistant Tax Collector Exam?

As you are looking for syllabus of written exam of Assistant Tax Collector recruitment, so here is syllabus:

ASSISTANT TAX COLLECTOR EXAM SYLLABUS

Income Tax Law & Allied Taxes 1. Income Tax Act, 1961 as amended from time to time along with relevant Rules.
(75 Marks)
2. Analysis of any of the following 10 case laws :-
(i) CIT Vs. Raja Vinay Kumar Sahas Roy 32 ITR 466 (SC)
(ii) CIT Vs. Sitladas Tirthdas 41 ITR 367 (SC)
(iii) Kedarnath Jute Manufacturing Co. Ltd. Vs. CIT 82 ITR 363 (SC)
(iv) Chowinghee Sales Bureau Pvt. Ltd. Vs. CIT 87 ITR 542 (SC)
(v) Chelapalli Sugars Ltd. Vs. CIT 98 ITR 167 (SC)
(vi) Mc. Dowell and Co. Ltd. Vs. Commercial Tax Officer 154 ITR148 (SC)
(vii) Shree Sajjan Mills Ltd. Vs. CIT 156 ITR 585 (SC)
(viii) CIT Vs. Brithsh Paints Ltd. 188 ITR 44 (SC)
(ix) CIT Vs. Podar Cement Pvt. Ltd. 226 ITR 625 (SC)
(x) Tuticorin Alkali Chemicals and Fertiliser Ltd. Vs. CIT 227 ITR 172 (SC)
Wealth Tax
Wealth Tax Act, 1957 as amended from time to time alongwith relevant rules.

Advance Accountancy 1. Accounting Cycle & Preparation of final accounts i.e. manufacturing, trading and profit and loss accounts and balance sheet.
2. Partnership Account (including change in constitution & dissolution)
3. Company Accounts
(a) Final accounts
(b) Issue and forfeiture of shares
(c) Project expenses – accounting of pre & post incorporation expenses.
(d) Contingent expenditure
4. Hire Purchase consignment and Joint Venture Accounts.
5. Departmental / Branch Accounts
6. Accounts of depreciation – Straight-line Method and Written down Method.
7. Basics of the following Accounting Standards issued by the institute of Chartered Accounts of India.
(a) AS-1 : Disclosure of Accounting policies.
(b) AS-2 : Valuation of Inventory
(c) AS-7 : Accounting for Construction contracts.
(d) AS-9 : Revenue recognition.
(e) AS-11 : Accounting for effect of changes in foreign exchange rates.
(f) AS-19 : Leases
(g) AS-22 : Accounting for Taxes on income
8. Basics of amalgamation, absorption and reconstruction.

ALLIED LAWS 1. Indian Contract Act
Chapter-I to Chapter-VI
2. Transfer of Property Act
Chapter-II (Ss. 5 to 11,44 to 53A)
Chapter-III,
Chapter-IV (Ss. 58,59A,69,73,100, 102, 103)
Chapter-V (Ss. 105 to 108)
Chapter-VII
Chapter VIII (Sec. 130)
3. Hindu Law by Mulla
Chapter IV - § 33 to § 53B; Chapter X - § 112 to § 123, § 141 to § 157; Chapter XII - § 210 to § 236; Chapter
XVI - § 302 to 334, § 339 to § 344; Chapter XVII; Chapter XVIII; Chapter XIX.
4. Companies Act.
Part-I : Ss. 3 to 4A
Part-II : Ss. 11,12,13,16,17,18,26,27,31,33,34,43,43A,45
Part-III : Ss. 55,56,60 to 63, 69 to 81
Part-IV : Ss. 82 to 99, 108 to 112
Part-VI : Ss. 146 to 169, 198 to 201, 205 to 233B, 235, 291 to 293
Part-VII : Ss. 425, 433, 484
5. Indian Partnership Act, 1932
Chapter I to Chapter VI
6. Civil Procedure Code
(a) Order V – Issue and service of summons
(b) OrderXVI – Summoning & attendance of withnesses
(c) Sec. 60 to 63 read with order XXI
(d) Order XIX – Affidavits
(e) Order XXVI - Commissions - Rules 1 to 18 only
(f) Order XLVII – Review
7. Information Technology Act, 2000
Chapter I to Chapter V, Chapter XI
8. Right to Information Act
Section – 2,3,4,6,7,8,9,10,11

Office Procedure
Part (A)
(a) Important definitions of Fundamental Rules.
(b) Travelling allowance and joining time.
(c) Financial powers.
(d) Government servents conduct rules.
(e) Classification, control and Appeal Rules.
(f) Medical Attendance Rules.
(g) Home Travel Concession.
(h) Children’s Education Allowance.
(i) House Rent provisions.
(j) Revised Leave Rules
(k) Pension, Gratuity and Family Pension Provisions.
(l) General Provident Fund Rules.
(m) Preparation and maintenance of cash book.
(n) Contingent Registers.
(o) Pay bills of Gazetted and non-Gazetted officers.

Part (B)
(a) Income Tax Records, Registers prescribed for an Income Tax Office, their use purposes.
(b) Procedure regarding issue of notices, including summons, under different sections of the Income Tax Act, 1961
(c) In-depth understanding of procedures of collection and Recovery of Taxes under the Income Tax Act, 1961
(d) Procedure regarding granting of refunds.
(e) Periodical statistical reports.
(f) Expenditure and Revenue Budget.
(g) In-depth understanding of procedures of search & seizure & survey under the Income Tax Act.
(h) Procedure regarding Appeals and Revision.
(i) Internal Audit & Revenue Audit.
(j) Central action plan & scrutiny guidelines issued by the CBDT from time to time relevant to the financial year immediately preceding the financial year in which the examination is being conducted.
(k) Procedure for reopening assessments under the Income Tax Act. and Wealth Tax Act.
(l) Time limitations for finalization if assessments and penalty proceedings under the Income Tax Act. And Wealth tax Act
(m) Inspection by higher authorities