Direct Taxes and International Taxation (NS 2023) (for May 2024 and Onwards Examination)

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Description
This First Edition of Padhuka's Practical Learning Series Direct Taxes & International Taxation for Professional Examinations is contained in TWO handy volumes for the ease of reference of students.
(a) VOLUME I- Heads of Income & Computation of Total Income of Various Assessees (b) VOLUME II - Tax Administration, Assessment, Appeals & International Taxation
It comes with a refreshing style and presentation, with the following special features – 1. Complete Coverage of the Income Tax Act, 1961 along with International Taxation. 2. Quick Understanding of the topics/concepts by using Tables and Flowcharts.
3. Incorporation of Circulars, Notifications and up-to-date Case Laws in relevant Chapters.
4. Latest Amendments applicable for Exams highlighted & marked for reference.
5. Solved Illustrations as guidance to the Student on how to present answers in Professional Exams.
6. Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents.
7. Fast Track Referencer with Case Law Highlights for quick revision of all Topics.
8. Solutions to Past Exam question Papers is included in the respective topics
9. Guidance for Systematic Approach for Success in learning Direct Tax Law effectively for Professional Exams.
My sincere thanks to the Institute of Chartered Accountants of India for their permission to use questions from previous examinations and Revision Test Papers (RTP).
Many thanks to the Users of the Padhuka's Books, for their positive feedback, which reflects the benefits they have reaped from our Books, and also their keen interest to reciprocate with constructive suggestions.
I also thank the efforts and co-operation of the various Service Providers in bringing out this New Edition including the Publishers, in quickly getting this Book in the current form.
Constructive Suggestions and Feedback from Users would be highly appreciated, gratefully acknowledged and suitably incorporated.
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Table of Contents
VOLUME I - Heads of Income & Computation of Total Income of Various Assessees
Part I - Basics of Income Tax Act, 1961
1. Basic Concepts in Income Tax Law
2. Residential Status and Taxability in India
3. Analysis of Exemptions
Part II - Heads of Income & their Taxability
4. Income from Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
Part III - Computation of Total Income
9. Income of other persons included in Assessee's Total Income
10. Set off and Carry Forward of Losses
11. Deductions under Chapter VI-A
12. Relief for Salaried Employees
13. Agricultural Income
14. Tax Planning
Part IV - Taxation of Various Persons and Miscellaneous
15. Taxation of Individuals
16. Taxation of HUF
17. Taxation of Partnership Firm
18. Taxation of Limited Liability Partnerships
19. Taxation of Companies
20. Presumptive Taxation of Shipping Companies - Tonnage Tax Scheme
21. Taxation of Co-operative Societies
22. Taxation of Association of Persons
23. Assessment of Trusts
24. Taxation of Persons - Others
25. Miscellaneous
VOLUME II Tax Administration, Assessment, Appeals & International taxation
Part V - Non-Resident Taxation
26. Taxation of Non-Residents
27. Taxation of International Transactions
28. Double Taxation Avoidance Agreements
Part VI-Tax Audit and ICDS
29A. Audit under the Income Tax Act
29B. Income Computation and Disclosure Standards
Part VII - Income Tax Authorities and Income Tax Assessment
30. Income Tax Authorities
31. Assessment Procedure - Duties of Assessee
32. Assessment Procedure - Powers of the Department
33. Assessment Procedure - Various Assessments
34. Assessment Procedure - Income Escaping Assessment
35. Assessment Procedure - Search Assessment
36A. Assessment Procedure - Faceless Schemes
36B. Liability in Special Cases
Part VIII - Remedies for Assessee and Department
37. Settlement Commission
38. Rectification and Revision
39. Appeals to Various Authorities
40. Authority for Advance Rulings
Part IX - Collection and Recovery of Tax
41. Tax Deducted at Source
42. Advance Tax, Collection and Recovery of Tax
43. Interest
44. Refunds
45. Penalties and Prosecutions
Part X - International Taxation (For New Syllabus)
46. Overview of Model Tax Conventions
47. Application and Interpretation of Tax Treaties
48. Fundamentals of Base Erosion and Profit Shifting
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Author Details
CA G. Sekar