All categories
Comprehensive Guide to Direct Tax Laws and International Taxation (CA Final, New and Old Scheme) (Applicable for Nov. 2021 Exam)

Comprehensive Guide to Direct Tax Laws and International Taxation (CA Final, New and Old Scheme) (Applicable for Nov. 2021 Exam)

  • ₹1,460.00

In Stock

Applicable for November 2021 Exams
For CA (Final), CMA, CS & Other Professional Courses 
Covering
*    Income Tax
*    International Taxation
*    Guideline Answers
*    Landmark Judgements
*    315 Illustrations arranged Topic-wise/Section-wise
*    Amendments made by Finance (No. 2) Act, 2019
*    Applicable for A. Y. 2020 - 21
*    Latest Circulars & Notifications upto 31.10.2019
*    Coverage of Past CA/CS Examination Questions
...................................................................................................................................................................................................................................
Description
It is with great pride and pleasure that we bring to you Revised Edition of our book - "Comprehensive Guide to Direct Tax Laws and International Taxation" that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme. Keeping into mind the feedback of the readers of the book, we have made necessary changes in the contents, outlook and overview of the book with a view to make it more precise and student-friendly.
The book incorporates the following :
=>    Amendments made by Finance (No. 2) Act, 2020 applicable for Assessment Year 2021-22.
=>    All the latest developments in Income Tax Law including Circulars and Notifications
        upto April 30th, 2021.
=>    315 Illustrations arranged Topic-wise/ Section-wise & appended with head notes for easy
        understanding.
=>    Coverage of Past CA/CS Examination Questions.
The students should supplement their study of this book with another book titled 'DIRECT TAX LAWS AND INTERNATIONAL TAXATION - A Quick Referencer cum Compiler', which covers the following -
•    Coverage of summary of the important provisions of the Direct Taxes, under heading
      "Summarized Points for Revision".
•    Coverage of Select Questions of past 19 years (May 2001 to May 2020) examination, Select
      Questions from CS/CMA Exams.
...................................................................................................................................................................................................................................
Contents
Part I : Direct Tax Laws
1.    Basic Concepts
2.    Residential Status
3.    Salaries
4.    Income from House Property
5.    Profits and Gains of Business or Profession
6.    Capital Gains
7.    Income from Other Sources
8.    Income of Other Persons Included in Assessee's Total Income
9.    Aggregation of Income and Set-off or Carry Forward of Loss
10.  Deductions from Gross Total Income
11.   Assessment of Various Entities
        (Individuals, HUF, Firms/LLP/AOP/BOI, Co-operative Societies, Securitisation Trusts,
        Business Trusts & AIF)
12.  Incomes Exempt from Tax
13.  Assessment of Trusts
14.  Assessment of Companies
15.  Tonnage Tax Scheme
16.  Income tax Authorities
17.  Procedure for Assessment
18.  Liability in Special Cases
19.  Tax Deduction and Tax Collection at Source
20.  Advance Tax, Recovery, Interest & Refunds
21.  Settlement of Cases
22.  Appeals and Revision
23.  Miscellaneous Provisions and Penalties & Prosecution
24.  Tax Planning, Tax Evasion and Tax Avoidance
Part II : International Taxation
1.    Non Resident Taxation
2.    Double Taxation Relief
3.    Transfer Pricing and Other Anti-Avoidance Measures
4.    Advance Rulings
5.    Equalisation Levy
6.    Overview of Model Tax Conventions
7.    Application and Interpretation of Tax Treaties
8.    Fundamentals of Base Erosion and Profit Shifting (BEPS)
9.    General Anti-Avoidance Rules (GAAR)
...................................................................................................................................................................................................................................
Author Details
Yogendra Bangar
, B.Com. (Hons.), FCA, FCS, FCMA, D1SA (ICA)
•    Gold Medalist in B.Com (Hons.) Raj. University
•    President's Award holder of the ICSI
•    Rank holder in Chartered Accountancy Examination
•    Faculty Member ICA & CMA Institute in Jaipur
•    Presently conducting Classes for Professional Courses
•    Author of various books at UG, PG & professional levels.
•    Contributing articles to leading magazines and newspapers.
Vandana Bangar, B.Com, FCA
•    Gold Medalist in B.Com Karnataka University
•    Author of various books at UG, PG & professional levels.
•    Faculty in Business & Corporate Laws.
•    Consultant in Direct and Indirect Taxation.
•    A prolific author and contemporary writer of articles in leading magazines and newspapers.
...................................................................................................................................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed