Advance Tax Laws & Practice

“Comprehensive Guide to Advanced Tax Laws and Practice”

The distinguishing features of this book are –

• Question & Answer Format. 
• Coverage of all the latest developments in GST including Circulars and Notification upto 30‑06‑2018 including Illustrations on Practical Issues. 
• Coverage of amendments in Customs Laws by the Finance Act, 2018, including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2018.
• Coverage of amendments in Direct Taxes by the Finance Act, 2017 including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2018.
• Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
• Past Questions of ICSI examinations.
• Appendix : Solved Paper CS Final December 2017, Module III : Paper – 6 
• Appendix : Solved Paper CS Final June 2018, Module III : Paper – 6

Subject Index : 

PART A : DIRECT TAXES

1. Basic Concepts and Taxation of Individuals - I
2. Basic Concepts & Taxation of Individuals - II
3. Assessment of Various Other Entities (Individuals, HUF, FIRM/LLP, AOP/BOI)
4. Taxation of Companies
5. Taxation of Non Residents
6. Advance Ruling and Other Miscellaneous Topics
7. Transfer Pricing
8. Double Taxation Avoidance Agreements
9. Tax Planning and Tax Management

PART B : INDIRECT TAXES
GOODS AND SERVICES TAX (GST) :

1. GST in India - A Brief Introduction
2. Supply under GST
3. Charge of GST
4. Composition Levy
5. Exemption from GST
6. Place of Supply
7. Export and Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice, Credit and Debit Notes
13. Accounts and Records
14. Payment of Tax, TDS & TCS
15. Returns
16. Refunds
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Administration, Demands and Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Transitional Provisions
25. Job Work and Miscellaneous Provisions
26. GST Compensation Cess and Other Amendments
27. Union Territory Goods and Services Tax

CUSTOMS LAWS : 

28. Basic Concepts
29. Classification & Types of Customs Duties
30. Valuation
31. Importation and Exportation
32. Warehousing
33. Duty Drawback
34. Baggage, Postal Articles & Stores
35. Search, Seizure, Confiscation and Miscellaneous Provisions
36. Exemptions, Recoveries, Demands and Refunds
37. Appeals and Revision
38. Advance Rulings and Settlement of Cases
39. Offences & Prosecution