Direct Tax and International Taxation (2 Volume Set) (New Syllabus 2023)

............................................................................................
Description
* CA Final - May and Nov. 2024 Exams
* CMA Final - June and Dec. 2024 Exams
* One stop solution for all CA Final students
* Comprehensive coverage of the syllabus of CA Course
* Charts and graphical presentation for quick recalling
* Use of mnemonics for memorizing complicated provisions
*  Highlighted catch words in red for faster revision
* Personal message at the end to keep you motivated
............................................................................................
Contents
Volume - 1 - ORIGINAL NOTES
1. Income from Business/Profession
2. Assessment of Partnership Firms
3. Computation of Tax Liability
4. Assessment of Companies (Minimum Alternate Tax)
5. Alternate Minimum Tax (AMT)
6. Income Computation & Disclosure Standards (ICDS)
7. Taxation of Gifts
8. Capital Gains
9. Transfer Pricing
10. Deemed Dividend
11. Double Taxation
12.Taxation of AOP
13. Sundry Important Topics
14. Concessional Tax Regime
15. Returns and Assessment
16. Appeals, Reference and Revision
17. Assessment Time Limits
18. Search and Seizure
19. Survey
20. Faceless Assessment and DRC
21. Updated Return
22. Advance Ruling
23.Tax Deduction at Source
24.Tax Collection at Source
25.Taxation of Non-Residents
26. Exemptions for NR
27. Taxation of Business Trust
28. Taxation of Investment Fund
29. IFSC: International Financial Services Centre
30. Taxation of Securitisation Trust
31.Equalization Levy
32. Tax Planning/Evasion/Avoidance and GAAR
33. Charitable Trusts
34. Assessment of Co-operative Societies
35. Advance Tax and Interest
36.Deduction u/s 10AA
37. Section 9: Income Deemed to Accrue/Arise in India
38. Deductions under Chapter VIA
39. Residential Status
40. Clubbing of Income
41. Set-off and Carry forward of losses
42. Political Party and Electoral Trust
43.Tonnage Tax Scheme
44. Domestic Transfer Pricing
45. Case Laws
46. Additional Case Laws
47. Fundamentals of BEPS
48. Model Tax Conventions
49. Tax Treaties
50. Amendments
51. Latest Developments in International Taxation
52.Tax Audit and Ethical Compliances
53. Provisions to Counteract Unethical Tax Practices
54.Black Money Act, 2015
Volume - 2 - PRACTICE MANUAL
1. Income from Business
2. Total Income and MAT
3. Capital Gains
4. Transfer Pricing
5. Taxation of NR
6. Taxation of Business Trust
7. Taxation of Investment Fund
8. Taxation of Charitable Trust
9. Mat for INDAS Compliant companies
10. Concessional tax regime
11. Assessment Procedures
12. Appeals, Reference and revision
13. Search and Seizure
14. Survey
15. Advance Ruling
16. Taxation of Gifts
17. Tax Deduction at Source
18. Double Taxation
19. Equalization of Levy
20. Extra Questions
21.Tax Audit and Ethical Compliances
............................................................................................
Author Details
CA Shirish Vyas : After qualifying as a Chartered Accountant in 1997 with an All India Rank of 42, CA Shirish Vyas, turned to the Education Industry to transform his passion into a profession. With a vast experience of over 25 years, he is an eminent Professor, Mentor, Motivator and Guide to many CA Students. To instill the same passion and motivation into his students, he founded the Prime Vision Professional Education and is currently a leading faculty and mentor of this prominent Institute.