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Direct Tax Laws and International Taxation - (For Old and New Syllabus) Assessment Year 2020-21 - Includes Analysis of GAAR, POEM, BEPS and ICDS

Direct Tax Laws and International Taxation - (For Old and New Syllabus) Assessment Year 2020-21 - Includes Analysis of GAAR, POEM, BEPS and ICDS

  • ₹1,695.00

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  • Author(s): T.N. Manoharan, G.R. Hari
  • Brand: Snow White Publications Pvt Ltd
  • Edition: 36 Ed July 2020
  • ISBN 13 9789350393741
  • Approx. Pages 1128 + Contents
  • Format Paperback
  • Approx. Product Size 27 x 21 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

•    For CA Final — November 2020 Examinations
•    For C.S., C.M.A. — December 2020 Examinations
•    Also for M.Com, LL.B. & M.B.A. Courses
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Description
»    Concise presentation of the provisions of the Income-tax Law as amended by the Finance
      Act, 2019 and Finance Act (No. 2) 2019 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, Equalisation
      levy Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals
      of Base Erosion and Profit Shifting (BEPS) are elucidated.
»    Income Computation and Disclosure Standards (ICDS) dealt in detail.
»    Updated Rules, important circulars and case law as reported up to April, 2020 are cited.
      Amendments made to Income tax Act by the Finance Act, 2019 and Finance Act (No.2), 2019, 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 18 examinations of CA Final - Direct tax Laws and
      International Taxation are regrouped and given at the end of each chapter.
»    Easy approach to learn the principles relating to computation of taxable income under each
      head of income together with suitable formats prescribed. Apt illustrations, case studies and
      exercises provided.
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Contents 
Syllabus of C.A. Final Direct Tax Laws and International Taxation
Syllabus of C.A. Final Direct Tax Laws
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
    —    Recent and Select Case Law
    —    Suggested answers for CA Final, November 2019 Exam
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
15A. Income-tax Authorities
15B. Search & Seizure and Survey
16A. Filling of Return of Income
16B. Procedure for Assessment
17.    Liability in Special Cases
18.    Special Provisions applicable to firms
19.    Taxation of Trusts
20.    Deduction and Collection of Tax
21.    Advance Tax, Recovery and Refunds
22.    Settlement of Cases
23.    Appeals and Revisions
24.    Requirement as to mode of acceptance, Payment or Repayment in certain cases to
          Counteract evasion of tax
25.    Penalties impossible
26.    Offences and Prosecutions
27.    Miscellaneous
28.    Tax Management & GAAR
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
         Procedural Law - Important Expressions
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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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