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Direct Tax (5 Module Set) [Relevant for Old Course as well as New Course]

Direct Tax (5 Module Set) [Relevant for Old Course as well as New Course]

  • ₹1,700.00

Out of Stock
  • Author(s): CA Vinod Gupta
  • Brand: VG Learning Destination
  • Edition: 36 Ed 2019
  • ISBN 13 9773213000013
  • Approx. Pages 2241 + Contents
  • Format Paperback
  • Approx. Product Size 27 x 21 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

Applicable for May 2020 Exams
Assessment Year 2020-2021
Finance Act, 2019
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Description

In early 1990s, after teaching the students of chartered accountancy for four years, I was motivated to compile my study material and give it the shape of a book. Since then the idea of "Modules" was evolved. This idea was turned into reality in 1992 when I released the first edition of Modules. My journey with the coaching and modules still continued and it gives me immense happiness to release 36th Edition of Direct Tax Modules which present law as applicable for the assessment year 2020-21 with all the latest updates incorporated in it. Latest in judiciary, circulars, notifications, press releases etc. have also been incorporated and analysed. The emphasis of Direct Taxes Modules is to simplify an otherwise complex subject in reader friendly manner. Conscious efforts have been made to keep the language of the Modules simple and crisp. The text is supported by examples & practicals to illustrate the real time application of the subject. The past examination questions section contains the problems of the last 50 exams of final level of CA course. Solutions thereof as updated according to the current applicable law will help student to maintain a meaningful focus on examination requirements while studying the subject.
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Contents
Module 1 :  Profit and Gains of Business or Profession
i.      Preface
ii. Syllabus of CA - Final  Direct Tax - Old and New Course
iii. Topics to be covered
iv. Introduction
1.     Tax Rates or Assessment Year 2020 - 2021
2.     Profits and Gains of Business and Profession - Basic Concepts
3.     Depreciation
4.     Subsidies
5.     Depreciation for Power Generating Undertakings
6.     Investment Allowance - Section 32AD
7.     Income from Manufacture of Tea, Coffee and Rubber
8.     Expenditure on Scientific Research
9.     Deduction of Certain Specified Expenses
10.   Investment Linked Deduction - Section 35AD
11.   Taxation of Mining of Coal, Limestone, Iron, Zinc, Gold, etc.
12.   Certain Deductions Under Section 36
13.   Taxability of Deep Discount Bond
14.   Special Provision for Taxation of Banks and NBFCs
15.   Transfer to Special Reverse Under Section 36(1)(viii)
16.   General Deduction Under Section 37
17.   Amount Specifically Not Deductible Under Section 40
18.   Expenses Not Deductible Under Certain Circumstances Section 40A
19.   Recovery of Expenditure & Remission and Cessation of Trading Liability
20.   Foreign Exchange Fluctuations
21.   Certain Deductions on Actual Payment Basis
22.   Computation of Income from Construction and Service Contract
23.   Valuation of Inventory
24.   Taxation of Branches of Foreign Companies - Head Office Expenditure
25.   Special Provision for Taxation of Film Producer & Film Distributor
26.   Employer's Contribution to Provident Fund, Superannuation Fund, Gratuity Fund and Other Funds
27.   Miscellaneous Provisions
28.   Expenditure on Issue of Shares and Debentures
29.   Presumptive Taxation
30.   Case Studies - For Your Practice
31.   Questions from Past Examination
32.   Taxation of AOPs & BOIs
33.   Taxation of Firms
34.   Taxation of Limited Liability Partnership (LLP)
35.   Income of Other Persons, Included in Assessee's Total Income (Clubbing of Income)
Module 2 - TDS, Chapter VI-A and Taxation of Various Entities
Incorporates Amendments Made by the Taxation Laws (Amendment) Ordinance, 2019
1.     Deduction and Collection of Tax at Source
2.     Taxation of Charitable/Religious Trusts and Institutions
3.      Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions
4.      Amalgamation and it's Tax Implications
5.      Demerger and its Tax Implications
6.      Business Re-organisation of Co-Operative Banks
7.      Tonnage Taxation
8.      Agricultural Income
9.      Taxation of Hindu-Undivided Family
10.    Taxation of Political Parties
11.    Taxation of Electoral Trust
12.    Taxation of Co-operative Societies
13.    Liquidation of Companies
14.    Principle of Mutuality / Mutual Concerns
15.    Set-Off, Or Set-Off and Carry Forward of Losses
16.    Dividend Stripping
17.    Bonus Stripping
18.    Deductions in Respect of Certain Incomes - Part C of Chapter VI-A
19.    Deduction Under Section 10AA
20.    Alternate Minimum Tax (AMT) on all Assessees Except Companies (Chapter XII-BA)
21.    Minimum Alternate Tax
22.    Foreign Tax Credit
23.    Taxation of Business Trust & Its Unit Holders
Module 3 - Assessments, Penalties & Appeals
Incorporates Amendments Made By The Taxation Laws (Amendment) Ordinance, 2019
1.      Filing of Return of Income
2.      Assessments Procedures
3.      Dispute Resolution Panel (DRP)
4.      Assessments of Income Escaping Assessment
5.      Time Limit for Completion of Assessment of Reassessment
6.      Miscellaneous Provisions
7.      Income Tax Authorities
8.      Powers Regarding Discovery, Production of Evidence, Etc. (Section 131)
9.      Power to call for Information and Conduct Survey
10.    Search And Seizure 
11.    Special Procedure of Assessment or Reassessment in case of Search and Seizure
12.    Advance Tax
13.    Mandatory and Penal Interest Under Sections 234A, 234B & 234C
14.    Appeals and Revision
15.    Avoidance of Repetitive Appeals
16.    Certain Concepts Related to Assessment, Appeals, Etc.
17.    Assessee in default
18.    Statement of Financial Transaction or Reportable Account (SFTRA)
19.    Penalties and Prosecutions
20.    Settlement Commission
21.    Bond Washing Transactions
22.    Tax Planning, Tax Avoidance and Tax Evasion
23.    Liability to Tax in Special Cases
Module 4 - Income From Capital Gains and Other Sourcers
1.     Capital Gains - Basic Concepts
2.     Capital Gains - Chargeability
3.     Joint Development Agreement
4.     Special Provision in Case of Land or Building and Unquoted Shares
5.     Tax on Short Term Capital Gains
6.     Tax on Long Term Capital Gains
7.     Long Term Capital Gains Under Section 112A
8.     Capital Gains - Certain Transactions Not Regarded as Transfer
9.     Conversion of Proprietorship Concern of Firm  into a Company
10.   Conversion of Stock Exchange into a Company
11.   Conversion of Company into Limited Liability Partnership (LLP)
12.   Reverse Mortgage
13.   Slump Sale
14.   Deductions Under Section 54, 54B, 54D, 54EC, 54F, 54G, 54GA, 54GB & 54 H
15.   Question from Past Examinations on Capital Gains
16.   Income from Other Source
17.   Measures to Prevent Generation and Circulation of Unaccounted Money
18.   Rules for Determination for Fair Market Value under Section 50CA & 56
19.   Questions from Past Examinations on Income from Other Sources
20.   Tax on Dividend Received from Foreign Company
21.   Special Provisions Relating to Tax on Distributed Profits of Domestic Companies
22.   Taxation of Income from Dividend and Deemed Dividend
23.   Taxation of Income on Units
24.   Employee Stock Options (ESOPs)
25.   Special Provisions Relating to Tax on Income of Investment Funds and Income Received
         From Such Funds
26.   Taxation of Securitisation Trust & is Investors
27.   Recent in Judiciary
28.   New Pension Scheme
29.   Other Deductions Under Chapter VI-A
30.   Amendments by Taxation Laws Amendments Ordinance, 2019
31.   Other Amendments by Finance Act, 2019 & Earlier Finance Acts
Module 5 - International Taxation
1.      Residential Status
2.      Taxability of Royalty, Fee for Technical Services and Interest
3.      Special Provisions for Taxation of Non-Residents and Foreign Companies
4.      Taxation of Global Depository Receipts (GDRs)
5.      Double Taxation Avoidance Agreements
6.      Vodafone Case and Related Amendments
7.      Advance Ruling
8.      Transfer Pricing
9.      Primary and Secondary Adjustments in Transfer Pricing
10.    Limitation on Interest Paid to Associated Enterprises
11.    Notified Jurisdictional Area (NJA)
12.    Safe Harbour Rules
13.    Equalisation Levy
14.    Foreign Tax Credit
15.    General Anti-Avoidance Rule (GAAR)
16.    Business Connection
17.    Overview of Model Tax Conventions
18.    Fundamentals of Base Erosion and Profit Shifting
19.    Application and Interpretation of Tax Treaties
20.    Special Provisions Relating to Conversion of Indian Branch of A Foreign Bank Into A
         Subsidiary Company
21.    Fund Managers of Offshore Funds
22.    Special Provisions for Rupee Denominated Bonds
23.    Special Provisions for Units in International Financial Services Centre
24.    Report in Respect of International Group
25.    TDS on Payments Made to Non-Residents
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Author Details 
CA. Vinod Gupta : B. Com (H), FCA
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