Direct Taxation and International Taxation Q and A Compiler (CA, CMA - Final, for Nov. / Dec. 2024 Exams)

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Description
As Amended by Finance Act 2023
A Compilation of More than 400 + Past Year Exam & RTP / MTP Questions
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Contents
Chapter 1. Basic, Tax Rates AY 24-25 and Alternate Taxation Regime
Chapter 2.Income from Capital Gains
Chapter 3. Income from Other Sources
Chapter 4. Taxation of Dividend & Deemed Dividend
Chapter 5. Taxation in Case of Liquidation & Buy Back
Chapter 6. Taxation in Case of Amalgamation and Demerger
Chapter 7. Profits & Gains of Business or Profession & ICDS
Chapter 8. Taxation of Political Parties & Electoral Trust
Chapter 9. Taxation in Case of Firm/LLP, AOP/BOI
Chapter 10. Business Trust, Investment Fund and Secularization Trust
Chapter 11. Minimum Alternate Tax
Chapter 12. AMT & Deduction u/s 10AA (SEZ)
Chapter 13. Taxation of Trust & Institution
Chapter 14. Advance Tax, TDS & TCS
Chapter 15. Taxation of VDA
Chapter 16. Assessment Procedure
Chapter 17. Appeals & Revisions
Chapter 18. Dispute Resolution
Chapter 19. Miscellaneous Provisions
Chapter 20. Penalties & Prosecutions
Chapter 21. Black Money Act, 2015
Chapter 22. Deduction U/C VI-A
Chapter 23. Clubbing of Income
Chapter 24. Set-Off & C/F of Losses
Chapter 25. GAAR
Chapter 26. Exempt Income
Chapter 27. Tax Audit & Ethical Compliance
Chapter 28. Tonnage Taxation
Chapter 29. Transfer Pricing
Chapter 30. Non-Resident & NRI Taxation
Chapter 31. Double Taxation Relief (DTAA)
Chapter 32. Advance Ruling (BOAR)
Chapter 33. Equalization Levy
Chapter 34. Application & Interpretation of Tax Treaties
Chapter 35. Model Tax Conventions (MTC)
Chapter 36. Base Erosion & Profit Shifting (BEPS)
Chapter 37. Foreign Tax Credit & Foreign Currency Income
Chapter 38. Questions Based on selected case laws
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Author Details
CA Bhanwar Borana (BB), CA by Profession & Professor by PASSION !!! After attaining the respect of being called a CA, he chose to spread and share his knowledge to the coming young students who aspire to be CAs too. He believe that studies with fun is a great blend which makes the aspirants achieve their goals with full precision. Presently he is Core Faculty of Incito Academy, Mumbai & Visiting faculty of WIRC of ICAI. He has overall 8 years teaching experience at CA IPCC & FINAL in Direct Tax & AMA. He always tried to being out that hidden confidence and inculcate the strength and capabilities in students fro them to rediscover themselves each new day. CA BB plays multiple roles very effectively as a guide, Teacher, Mentor, Motivator and friend to his students. He is the professor to go beyond theoretical reading of the section and make students solve practice problems in the class which puts the students to ease during the examinations. He is the author of India's first Handwritten DT Book "COMPACT" and also other books on Taxation.