Advanced Tax Laws

Available on: 10-MAR-2019 at 2:00:00

“Comprehensive Guide to Advanced 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 31‑12‑2018 including Illustrations on Practical Issues.
• Coverage of amendments in Customs Laws by the Finance Act, 2018, including latest Circulars, Notifications and Judicial Pronouncements, upto December 31st, 2018.
• Coverage of amendments in Direct Taxes by the Finance Act, 2018 including latest Circulars, Notifications and Judicial Pronouncements, upto December 31st, 2018.
• Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
• Appendix : Solved Paper CS Professional Dec. 2018, Module III : Paper – 6 (Old Syllabus)

Subject Index : 

PART I : INDIRECT TAXES (70 MARKS)

GOODS AND SERVICES TAX (GST) (60 MARKS) :

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 & Debit Notes and E-Way Bill
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. UTGST and GST (Compensation to States) Act
25. Job Work and Miscellaneous Provisions
    ANNEXURE 

CUSTOMS LAWS (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
38. Foreign Trade Policy (2015-2020)

PART II : DIRECT TAX & INTERNATIONAL TAXATION (30 MARKS)

39. Corporate Tax Planning and Tax Mangement
40. Taxation of Companies
41. Assessment of Various Other Entities (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