Direct Tax Laws and International Taxation (2 Volume Set) (CA Final - May /Nov. 2024 Examinations, CS and CMA - June /Dec. 2024 Exams)

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Description
»    Concise presentation of the provisions of the Income-tax Law as amended by the Finance
      Act, 2023 relevant for students pursuing academic and professional courses
»    The Concept of tax planning and General Anti Avoidance Rules [GAAR] with reference
        to various sources of income are specifically dealt with.
»    Important Provisions of International Taxation, namely, Transfer Pricing, DTAA,
     Equalization levy, Model Tax Conventions, Application & Interpretation of Tax Treatises
     and fundamentals of Base Erosion and Profit Shifting [BEPS] are elucidated.
»  Key provisions of Black money law have been included
»    Updated Rules, important circulars and case law as reported up to November, 2023 are cited.
      Amendments made to Income tax Act by the Finance Act, 2020 though incorporated
       at appropriate places are given separately in Appendix so as to enable effective revision by the students.
»    Answers to the select questions of past 22 examinations of CA Final - Direct tax Laws and
      International Taxation are regrouped and given at the end of each chapter.
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Contents 
Syllabus of C.A. Final Direct Tax Laws and International Taxation
Syllabus for C.S. Professional Programme
Syllabus for C.M.A. Final
Arrangement of Sections
Analysis of Past CA - Final Exam Papers
Appendix I 
  —    Recent Amendments Applicable for AY 2024-25
  —    Recent and Select Case Law
  —    Suggested Answers for CA Final, Nov. 2023 Examination
VOLUME - 1
Part I - Direct Tax Laws
1. Preliminary
2. Basis of Charges
3. Incomes which do not form part of Total Income
4. Computation of Total Income
4A. Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
9. Income of Other Persons, included in Assessee’s Total Income
10. Aggregation of Income and Set Off or Carry Forward of Loss
11. Deductions to be made in Computing Total Income
12. Rebates and Relief
12A. Heads of Income-At a glance
13. Income Computation and disclosure standards (ICDS)
14A. Basic provisions applicable to companies
14B. Minimum alternate tax / Alternate Minimum Tax
14C. Tax on Distributed Profits by Certain entities
14D. Special Provisions relating to income of shipping Company
15.  Provisions Relating to certain persons other than a company AMT
16A. Alternate Tax Regime - Tax on Income of Individuals & HUFs - 115BAC
16B. Alternate Tax Regime - Tax on Income of Certain Resident co-operative societies- Sec - 115BAD
17. Income-tax Authorities
VOLUME II
18. Filling of Return of Income
19. Procedure for Assessment
20. Search & Seizure
21. Liability in Special Cases
22. Special Provisions applicable to firms
23. Taxation of Trusts
24. Deduction and Collection of Tax
25. Advance Tax, Recovery and Refunds
26. Dispute Resolution Committee
27. Appeals and Revisions
28. Requirement as to mode of acceptance, Payment or Repayment in certain cases to
       Counteract evasion of tax
29. Miscellaneous
Part II International Taxation
1.Taxation of Non-Residents
2. Transfer Pricing
2A. Provisions in respect of International Group and Avoidance of Tax
3. Advance Rulings
4. Double Taxation Relief
5. Equalisation levy
6. Overview of Model Tax Convention
7. Application and Interpretation of Tax Treaties
8. Base Erosion and Profit Shifting
9. Procedural Law- Important Expressions
Part III- Provisions to Counteract Unethical Tax Practices
1. Penalties imposable
2. Offences and prosecutions
3. Tax Management & GAAR
4. Black Money (Undisclosed Foreign Income and Assets) and Imposition of tax act
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Author Details
T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07. He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad. He has authored various books such as "Real Estate Transactions - Tax Implications" an ICAI Publication, "Depreciation and Losses under I.T. and Company Law", a Bombay Chartered Accountants Society Publication and "Immovable Property Transaction and Income-tax Implications", an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on "Settlement Commission and Authority for Advance Rulings". He has also authored  the text book titled "Direct - Tax Laws" for C.A. Final and other professional courses. Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA).
Mr. Manoharan is Awarded "Padma Shri" by the President of India.
Mr. G. R. Hari
Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in practice of the Chartered Accountancy profession for the past 12  years. He has presented papers in Educational Institutions and Professional forums on technical subjects.
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