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Direct Tax Laws and International Taxation (For CA Final, New Syllabus, 2 Volume Set)

Direct Tax Laws and International Taxation (For CA Final, New Syllabus, 2 Volume Set)

  • ₹1,450.00

  • ₹1,378.00

In Stock
  • Author(s): Ravi Chhawchharia
  • Publisher: Taxmann
  • Edition: 2 Ed July 2021
  • ISBN 13 9789390831869
  • Approx. Pages 450 + Contents
  • Format Paperback
  • Approx. Product Size 27 x 21 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description

The subject of Direct Taxes is undoubtedly technical, intricate and vast. Especially in India, it is said that more the government tries to make the direct tax laws simple, more it gets complicated. Thus, the complex nature of direct tax laws makes the subject more difficult for the students and practitioners to comprehend. But once a person gets a right approach to deal with the subject, he will naturally develop great interest in it.The paper of Direct Tax Laws in CA Final is based on the practical application of the subject in a holistic approach and tests the analytical skills of the students. But, many students just go on reading the vast contents without taking out the crux which could be used in their examination and further in professional career. So, a balanced, complete, updated knowledge with analytical writing is must for getting success in the examination. Direct taxes require analysis, in-depth and logical study.This book gives a phenomenal study of the entire syllabus for the students of CA Final and other professional courses on the subject of Direct Tax Laws and International Taxation. The main idea behind this book was to strike a perfect balance between detailed studies and summarised approach.
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Contents
Part I – Direct Tax Laws

o Basic Concepts of Income Tax Laws and Tax Rates
o Residential Status [Section 6]
o Incomes which do not form Part of Total Income [Section 10(1) to Section 10(50)]
o Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3]
o Income from House Property [Section 22 to Section 27]
o Profits and Gains of Business or Profession [Section 28 to Section 44DB]
o Capital Gains [Section 45 to Section 55A]
o Income from Other Sources [Section 56 to Section 59]
o Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
o Income Computation and Disclosure Standards
o Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
o Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
o Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
o Taxation of Co-operative Societies
o Deduction for Special Economic Zones [Section 10AA]
o Taxation of Film Producers/distributors
o Taxation of Bonds [Circular No. 2/2002, Dated 15.02.2002]
o Expenditure on Exempt Income [Section 14A and Rule 8D]
o Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
o Taxation of Political parties & Electoral Trust Taxation of Political Parties
o Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]
o Taxation of Mutual Concerns
o Minimum Alternate Tax (MAT) [Chapter XII-B]
o Taxation of Firms, LLPs, and AOP/BOI [Section 40(b), Section 167B, Section 86]
o Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – Section 115JEE]
o Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]
o Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]
o Taxation of Business Trusts (REITs, InvITs) and Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section     115UB]
o Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]
o Application vs. Diversion of Income [Chapter XII-G – Section 115VA to Section 115VZC]
o Assessment Procedures
o Appeals and Revisions
o Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]
o Penalties and Prosecution [Chapter XXI – Sections 270A to 275, Chapter XXII – Sections 275A to 280D]
o Settlement Commission [Chapter XIX-A – Sections 245A to 245L, Sections 273AA, 278AB]
o Liability in Special Cases [Chapter XV – Section 159 to Section 179]o Assessment of HUF [Section 171]
o Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]
o Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – sections 192 to 206CB]
o Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]
o Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]
o Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]
o Miscellaneous TOPICS, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]
o Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation
o Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
o Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
o Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
o Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
o Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
o Equalisation Levy [Chapter VIII of Finance Act, 2016 Sections 10(5) and 40(A)(ib)
o Overview of Model Tax Conventions
o Application and Interpretation of Tax Treaties
o Fundamentals of Base Erosion and Profit Shifting (BEPS)
Solved Paper : November 2020 (New Syllabus)
Solved Paper : November 2020 (Old Syllabus)
Model Test Paper (Solved)

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Author Details

CA Ravi Chhawchharia is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI) and Cost and Management Accountancy (ICMAI) exams.He is western India's leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He has the credit of giving the first ever All India 1st Rank to the city in CA exams. He has 15 years of rich teaching experience in the subjects of Direct Taxes, Financial Management, Costing and Business Laws.He was recently honoured by Gujarat's Chief Minister Vijay Rupani for his contribution to education.He has authored various books on Direct Taxes, Corporate Laws, Financial Management and Costing which has helped thousands of students of professional courses to study and pass their exams. He has presented research papers at various forum of ICAI, ICSI, colleges and Universities.


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