Handwritten Notes - Direct Tax and International Taxation Compact 2.0

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Description
For CA/ CMA Final Nov/ Dec, 2024
(Amended by a FA 2023)
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Contents
1. Basics, Tax Rates AY 24-25 & Alternate Taxation Regime
2. Income from Capital Gains
3. Income from Other Sources
4. Taxation of Dividend & Deemed Dividend
5. Taxation in Case of Liquidation & Buy Back
6. Taxation in Case of Amalgamation and Demerger
7. Profits & Gains of Business or Profession
8. Income Computation & Disclosure Standards (ICDS)
9. Taxation of Political Parties & Electoral Trust
10. Taxation in Case of Firm/LLP
11. Taxation in Case of AOP/BOI
12. Taxation of Business Trust
13. Taxation of Investment Fund
14. Taxation of Secularization Trust
15. Minimum Alternate Tax
16. Alternate Minimum Tax
17. Deduction u/s 10AA (SEZ)
18. Taxation of Trust & Institution
19. Advance Tax, TDS & TCS
20. Taxation of VDA
21. Assessment Procedure
22. Appeals & Revisions
23. Dispute Resolution Committee
24. Miscellaneous Provisions
25. Penalties & Prosecutions
26. The Black Money Act, 2015
27. Deduction U/C VI-A
28. Clubbing of Income
29. Set-Off & C/F of Losses
30. GAAR
31. Exempt Income
32. Tax Audit & Ethical Compliance
33. Tonnage Taxation
34. Transfer Pricing
35. Non-Resident & NRI Taxation
36. Double Taxation Relief (DTAA)
37. Advance Ruling (BOAR)
38. Equalization Levy
39. Model Tax Conventions (MTC)
40. Application & Interpretation of Tax Treaties
41. Base Erosion & Profit Shifting (BEPS)
42. Foreign Tax Credit Rule
43. Conversion of Foreign Income into Indian Currercy
44. Remaining Case Laws & Concepts
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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.