Direct Tax Laws & International Taxation

Comprehensive Guide to "Direct Tax Laws & International Taxation"

It is with great pride and pleasure that we bring to you our book - “Comprehensive Guide to Direct Tax Laws and International Taxation” that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.

Keeping into mind the feedback of the readers of the book, we have made necessary changes in the contents, outlook and overview of the book with a view to make it more precise and student-friendly.

■  Amendments made by Finance Act, 2012 and Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2020-21

■  All the latest developments in Income Tax Law including Circulars and Notifications upto 30th April, 2021.

■  307 Illustrations have been arranged Topic-wise and Section-wise & appended with head notes for easy understanding.

■  Past CA Examination Questions.

SUBJECT INDEX

Part I : Direct Tax Laws

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of Other Persons Included in Assessee’s Total Income
9. Aggregation of Income and Set-off or Carry Forward of Loss
10. Deductions from Gross Total Income
11. Assessment of Various Entities (Individuals, HUF, Firms/ LLP, AOP/ BOI, Co-operative Societies, Securitisation Trusts,  Business Trusts & AIF)
12. Incomes Exempt from Tax
13. Assessment of Trusts
14. Assessment of Companies
15. Tonnage Tax Scheme
16. Income Tax Authorities
17. Procedure for Assessment
18. Liability in Special Cases
19. Tax Deduction and Tax Collection at Source
20. Advance Tax, Recovery, Interest and Refunds
21. Settlement of Cases
22. Appeals and Revision
23. Miscellaneous Provisions and Penalties & Prosecution
24. Tax Planning, Tax Evasion and Tax Avoidance

PART II : INTERNATIONAL TAXATION

25. Non Resident Taxation
26. Double Taxation Relief
27. Transfer Pricing and Other Anti-Avoidance Measures
28. Advance Rulings
29. Equalisation Levy
30. Overview of Model Tax Conventions**
31. Application and Interpretation of Tax Treaties**
32. Fundamentals of Base Erosion and Profit Shifting (BEPS)**
33. General Anti-Avoidance Rules (GAAR)

**Chapter : 30, 31 and 32 is not applicable for CA Final (Old) Course Students.