Direct Tax Laws and International Taxation - Class Notes (CA Final, New Syllabus)

Applicable for Assessment Year 2022-23
May / Nov. 2022 Exams
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Description

Key Highlights
► Strictly as per New Syllabus of ICAI
► Multi-colour coded book with handwritten font, pictonat presentation and charts for 
     enhanced reading experience
► Use of soft language with proper linking & smart sequential approach of provisions
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Table of Contents
Part A – Direct Taxation
Chapter 1 : Basics of Income Tax
Chapter 2 : Rates of Tax
Chapter 3 : Special Tax Regime
Chapter 5 : Taxation of Agriculture Income
Chapter 6 : Income from Salary
Chapter 7 : Income from House Property
Chapter 8 : Profits and Gains of Business or Profession
Chapter 9 : Income Computation & Disclosure Standards
Chapter 10 : Capital Gains
Chapter 11 : Taxation of Business Re-Organisations
Chapter 12 : Taxation of Transactions with Owners
Chapter 13 : Income from Other Sources
Chapter 14 : Taxation of Dividends & Income from Units
Chapter 15 : Bonus Stripping & Bond Washing Transactions
Chapter 16 : Assessment of Firms & LLP
Chapter 17 : Assessment of AOP & BOIChapter 18 : Assessment of Non-Profit Organization
Chapter 18 : Tax on Accreted Income of NPO [Exit Tax]
Chapter 19 : Assessment of Business Trust
Chapter 20 : Assessment of Securitisation Trust
Chapter 21 : Assessment of Alternative Investment Fund
Chapter 22 : Assessment of Political Party & Electoral Trust
Chapter 23 : Assessment of Other Persons
Chapter 24 : Taxation of Unexplained Income
Chapter 25 : Clubbing of Income
Chapter 26 : Set-Off and Carry Forward of Losses
Chapter 27 : Income which do not form part of Total Income
Chapter 28 : Expenditure in Relation to Exempt Income [Section 14A]
Chapter 29 : Chapter VI-A Deduction
Chapter 30 : Tax Holiday for SEZ [Section 10AA]
Chapter 31 : Minimum Alternate Tax [Section 115JB]
Chapter 32 : Alternate Minimum Tax [Section 115JC]
Chapter 33 : TDS & TCS
Chapter 34 : Payment of Taxes
Chapter 35 : Return Filing & Related Provisions
Chapter 36 : Assessment Procedure
Chapter 37 : Appeals & Revisions
Chapter 38 : Dispute Resolution
Chapter 39 : Tax Planning, Avoidance & Evasion
Chapter 40 : Penalties, Offence & Prosecution
Chapter 41 : Modes of loan, Deposit, Advance & Transactions
Chapter 42 : Liability in Special Cases
Chapter 43 : Tonnage Tax
Chapter 44 : Statement of Financial Transactions (SFT)
Chapter 45 : Miscellaneous Provisions
Part B – International Taxation
Chapter 46 : Transfer Pricing & Related Provisions
Chapter 47 : Residential Status & Scope of Total Income
Chapter 48 : Non-Resident Taxation
Chapter 49 : Special Provisions for Non-Resident Indian (NRI)
Chapter 50 : Taxation of Foreign Currency Bonds & GDR
Chapter 51 : Double Taxation Relief
Chapter 52 : Advance Rulings
Chapter 53 : Equalisation Levy
Chapter 54 : Overview of Model Tax Conventions
Chapter 55 : Application and Interpretation of Tax Treaties
Chapter 56 : Fundamentals of BEPS
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Author Details
CA V. Rahul Agarwal