All categories
Direct Tax Laws and International Taxation - CA Final (For Nov. 2021 Exams) (Old and New Syllabus) A.Y. 2021 - 22 (2 volume set)

Direct Tax Laws and International Taxation - CA Final (For Nov. 2021 Exams) (Old and New Syllabus) A.Y. 2021 - 22 (2 volume set)

  • ₹1,995.00

In Stock
  • Author(s): CA. Durgesh Singh
  • Brand: Bharat Law House
  • Edition: 9 Ed 2021
  • ISBN 13 9789386921116
  • Approx. Pages 1480 + Contents
  • Format Paperback
  • Approx. Product Size 27 x 21 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

A.Y 2021-22
Relevant for May 2021 and November 2021 CA Final Exam (New and Old Syllabus)
1.    Comprehensive coverage of all the topics.
2.    Impact of Statutory Amendment for A.Y. 2020-2021 explained and highlighted at appropriate places.
3.    Case laws reported till October 2020 Covered.
4.    More than 400 Comprehensive Problems and Solutions Covering Almost all the Aspects of Law
       Including the Contemporary Areas have been Suitably Covered to Equip the Students to Face
       Challenging Exam Paper.
5.    Multiple charts and summary prepared for better linkage of the provision and to facilitate its
       proper understanding.
6.   Over 200 topicwise MCQs and Integrated Case Studies have been introduced to cover the tricky areas of each topics
7.   November 2020 Exams Questions and Answer of both Old and New Course have been covered at the Appropriate Places
.........................................................................................................................................................................................
Description

Why the Capsule Book

This book is the need of the hour where:
•    The provision has been logically explained and summarized to provide the reader the understanding about various facets of the   
      provisions in crisp and precise manner.
•    The provision is followed up with large number of problems, many of which have been customized to equip the reader with the various        combinations with which a particular provision could be targeted in the exams. More than 400 problems & solutions have been     
      incorporated in this book covering various combinations of provisions including those which are recently incorporated through the
       applicable Amendment Acts.
•    Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS, Impact on MAT, GAAR, Surrogate Taxes   
      have been duly supported with thought provoking self designed questions and answers to expose the students to its real life
      application. In recent past, ICAI has endeavored to break the norms by setting up the students on the evolving areas in taxation for
      which students have no support either in any classroom coaching or in any reference materials.
•    All amendments and notifications, applicable for A.Y. 2021-22 have been covered suitably both in its theoretical understandings as well
      as its practical implication. Decisions reported by the ICAI till October, 2020 have been suitably digested in the case law segment in the
      manner and presentation required by the ICAI.
•    A new feature in this edition is the inclusion of a special chapter of MCQs based on Case Studies. This will be very helpful to the students
      to understand the nuances involved therein and score well in the exams.
•    Additional topics on International Taxation applicable only for new course students have been presented in suitable manner to facilitate
     both its understanding and memorising its key principles.
•    Appendix has been attached towards plethora of provisions relating to Faceless Assessment, Penalties, Cash transactions, Real estate
      industry, Valuation rules at one place so as to enable the student to revise these aspects in an integrated manner.
•    This colourful edition shall enable the reader a soothing experience. Further, all recent amendments and notifications have been
      highlighted in red print so as to enable the reader to discern the amendment portion clearly.
.........................................................................................................................................................................................

Contents
Chapter
Part A

1.     Income Tax Rates for A.Y. 2020 - 21
2.     Income from Salary
3.     Income from House Property
4.     Profits and Gains from Business or Profession
5.     Business Deductions under Chapter VIA & 10AA
6.     Income Computation and Disclosure Standards (ICDS)
7.     Alternate Minimum Tax (AMT)
8.     Assessment of Partnership Firm
9.     Surrogate Taxation
10.   Capital Gains
11.   Income from Other Sources
12.   Set Off and Carry Forward of Losses
13.   Clubbing Provisions
14.   Additional Q & A
Part B
15.   Assessment Procedure
16.   Rectification, Appeal & Revision  
17.   Recovery Proceedings
18.   Settlement Commission & AAR
19.   Penalties & Prosecution
20.   Refund Provisions 
21.   Case Laws
Volume 2
Part C
1.    Special Tax Rates of Companies 
2.    Alternative Tax Regime    
3.    Co-operative Society and Producer Companie
4.    Taxation of Dividend
5.     Surrogate Taxation
6.     Trust Taxation 
7.     Hindu Undivided Family 
8.     Assessment of Association of Person (AOP) & Body of Individuals (BOI)
9.     Liabilities in Special Cases

Part D
10.   Tax Deducted at Source (TDS)
11.   Tax Collected at Source (TCS)
12.   Advance Tax and Interest
Part E
13.    Non Resident Taxation 
14.    Taxation of NR Sportsman
15.    Double Taxation Relief
16.    Miscellaneous Provision
17.    Edualisation Levy
18.    Transfer Pricing
19.     Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs ) / Tax Treaties
20.     Miscellaneous Part of International Taxation (Only for New Syllabus
21.     General Anti Avoidance Rules (GAAR)
22.      Additional Practical Problems
23.      Case Laws
24.       Appendices
25.       MCQs  

.........................................................................................................................................................................................
Author Details
CA. Durgesh Singh, has overall 17 years teaching experience at CA Final in Direct Taxes. He is immensely popular with students for his teaching skills on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International Taxation. He believes in the mantra that "if you know why, you know how". He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summaries the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only teacher of repute to teach Direct as well as Indirect Taxation at CA Final & IPCC level.
.........................................................................................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed