Direct Tax Laws & International Taxation - A Quick Referencer cum Compiler

Summary Book for Direct Tax Laws & International Taxation A Quick Referencer cum Compiler (Applicable for May 2019 Exam) (CA Final)
Applicable for: 
May 2019
Price: 
INR 820
ISBN: 
978-81-9050-257-3
Edition: 
13th
No. of Pages: 
560

Direct Tax Laws and International Taxation – A Quick Referencer cum Compiler

The distinguishing features of this book are –

  • Coverage of summary of the important provisions of the Direct Tax Laws and International Taxation, under heading “Summarized Points for Revision”;
  • Coverage of past 25 years’ questions ;
  • Chapter-wise arrangement of questions ;
  • Topic/section-wise arrangement of questions in each Chapter ;
  • Tables, Flow Charts and Diagrams for Easy understanding and Quick Recap of Direct Tax Laws and International Taxation;
  • Suggested answers strictly as per the law as amended by Finance Act, 2018 applicable for Assessment Year 2019-20 ;
  • For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.

Contents :

​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

INTERNATIONAL TAXATION

  1. Assessment of Non-Resident
  2. Double Taxation Relief
  3. Transfer Pricing and Other Anti-Avoidance Measures
  4. Advance Ruling, Equalisation Levy and GAAR
  5. Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties and Fundamentals of BEPS [**]

** Chapter : 29 is not applicable for CA Final (Old) Course Students.

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