Direct Taxes - A Ready Referencer - Including MCQs (For TAX PLAN/TAX MGMT/TAX ADMIN)

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Description
CA Final/CMA/CS/Govt. Officers' Exams, For May 2023 Examination & Onwards
With guideline answers for latest May 2023 Examination 
Updated with latest amendments including MCQs for practice
Including ICDS Assessment Year 2023-2024
•    Full Syllabus Coverage in Direct Tax Law.
•    Circulars, Notifications and up-to-date Case Law.
•    Amendments made by Finance Act, 2022 highlighted.
•    Solved Illustrations as guidance for Exam presentation.
•    Use of Tables & Flowcharts for quick learning.
•    Effective Presentation in a refreshing Style.
•    Chapter Overview at the beginning of each Topic.
•    Fast Track Referencer for quick revision.
•    Step by Step Guide for Conceptual clarity
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Contents
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
Part V - Non-Resident Taxation
26.  Taxation of Non-Residents
27.  Taxation of International Transactions
28.  Double Taxation Avoidance Agreements
Part VI -ICDS
29. 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
36.  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 is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medalist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation,at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region - C & AG. He has been regularly presenting paper son Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.