Advance Tax Laws & Practice

"Comprehensive Guide to Advanced Tax Laws and Practice”

This book is authored as per the REVISED SYLLABUS FOR CS EXECUTIVE DEC. 2017 introduced by ICSI. This book is also useful for CS (Final), MBA, CFA, LL.B. & Other Courses.

The distinguishing features of this book are –

• Question & Answer Format.
• Coverage of all the latest developments in GST including Circulars and Notification upto 15-7-2017 including Illustrations on Practical Issues.
• Coverage of amendments in Customs Laws by the Finance Act, 2017 and Taxation Laws (Amendment) Act, 2017, including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2017.
• Coverage of amendments in Direct Taxes by the Finance Act, 2016 including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2017.
• Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
• Past Questions of ICSI examinations.
• Solved Paper - June 2017

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 (HUF, FIRM/LLP, AND 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) :

10. Basic Concepts
11. Definitions
12. Scope of Supply
13. Non Taxable Supply
14. Levy and Collection
15. Composition Levy
16. Exemptions
17. Time of Supply
18. Value of Supply
19. Place of Supply of Goods or Services
20. IGST - Various Aspects
21. Export and Import
22. Input Tax Credit
23. Registration
24. Tax Invoice, Credit and Debit Notes
25. Accounts and Records
26. Returns
27. Payment of Tax
28. Reverse Charge
29. Tax Deduction at Source
30. Tax Collection at Source
31. Refunds
32. Assessment and Audit
33. Administration
34. Inspection, Search, Seizure and Arrest
35. Demands and Recovery
36. Liability to Pay in Certain Cases
37. Advance Ruling
38. Appeals and Revision
39. Offences and Penalties
40. Transitional Provisions
41. Miscellaneous Provisions
42. Anti-Profiteering
43. GST Compensation Cess
44. Union Territory Goods and Services Tax

• CUSTOMS LAWS : 

45. Basic Concepts
46. Classification & Types of Customs Duties
47. Valuation
48. Importation and Exportation
49. Warehousing
50. Duty Drawback
51. Baggage, Postal Articles & Stores
52. Search, Seizure, Confiscation and Miscellaneous Provisions
53. Exemptions, Recoveries, Demands and Refunds
54. Appeals and Revision
55. Advance Rulings and Settlement of Cases
56. Offences & Prosecution