Advanced Tax Laws

    Available on: 28 Junary, 2021   

Advance Tax Laws

The distinguishing features of this book are –

• Question & Answer Format. 
• Coverage of all the latest developments in GST including Circulars and Notification upto 31‑12‑2020 including Illustrations on Practical Issues. 
• Coverage of amendments in Customs Laws by the Finance Act, 2020 (Effective Provisions), including latest Circulars, Notifications and Judicial Pronouncements, upto 31st December, 2020.
• Coverage of amendments in Direct Taxes by the Finance Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 including latest Circulars, Notifications and Judicial Pronouncements, upto 31st December, 2020.
• Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
• Appendix : Solved Paper - CS Professional Dec. 2020 Exams (New Syllabus)

SUBJECT INDEX

GST in India - A Brief Introduction

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

CUSTOMS LAW (10 Marks)

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

Foreign Trade Policy (2015-2020) 

38. Foreign Trade Policy (Practical Questions)

Corporate Tax Planning and Tax Mangement

39. Taxation of Companies
40. Assessment of Various Other Entities 
41. (FIRM/ LLP/ AOP/ BOI)
42. General Anti-Avoidance Rules (GAAR)
43. Transfer Pricing & Other Anti-Avoidance Measures
44. Tax Treaties
45. Income Tax Implication on Specified Transactions