MCQ Book Bank Group - II (CA Final, New Syllabus 2023, for May 2024 Examination and onwards)

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Description
Covering :
* DIRECT TAXES AND INTERNATIONAL TAXATION
* INDIRECT TAX LAWS
* INTEGRATED BUSINESS SOLUTION
>  Single Handy Volume for Group-II Subjects.
>  Full coverage of CA Final Syllabus Applicable for Exam.
>  Lucid MCQs for Quick Understanding and Revision of Concepts.
>  Chapter-wise Presentation of MCQs with Answers.
>  Knowledge Based and Application Based MCQs.
>  Complete Guide to Practice before Exams.
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Contents
D. DIRECT TAX LAWS AND INTERNATIONAL TAXATION
1. Basic Concepts in Income Tax Law
2. Residential Status and Taxability in India
3. Analysis of Exemptions
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
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
15. Taxation of Individuals
16. Taxation of HUE
17. Taxation of Partnership Firm
18. Taxation of Limited Liability Partnerships
19. Taxation of Companies
20. 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
26. Taxation of Non-Residents
27. Taxation of International Transactions
28. Double Taxation Avoidance Agreements
29. Income Computation and Disclosure Standards
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
37. Settlement Commission
38. Rectification and Revision
39. Appeals to Various Authorities
40. Authority for Advance Rulings
41. Tax Deducted at Source
42. Advance Tax, Collection and Recovery of Tax
43. Interest
44. Refunds
45. Penalties and Prosecutions   
46. Overview of Model Tax Conventions
47. Application and Interpretation of Tax Treaties
48. Fundamentals of Base Erosion and Profit Shifting
E. INDIRECT TAX LAWS
1. Basic Concepts of GST
2. GST — Levy and Collection of Tax
3. GST — Exemptions
4. Place of Supply
5. Time and Value of Supply
6. Input Tax Credit
7. Registration
8. Tax Invoice, Credit and Debit Notes
9. Payment
10. Liability to Pay Tax Dues in Certain Cases
11. Returns
12. Accounts and Records
13. Deemed Exports, Job Work, E-Way Bill
14. Administration Assessment Audit
15. Authority for Advance Rulings
16. Demand & Recovery of Tax
17. Refund of Taxes Paid
18. GST Inspection, Search and Seizure
19. Offences and Penalties
20. Appeals to Appellate Authority
21. Basic Concepts of Customs
22. Classification of Customs Duties
23. Valuation under Customs Law
24. Conveyances, Clearance & Warehousing - Procedures
25. Baggage, Post, Stores & Coastal Goods
26. Demand & Recovery of Duty, Refund, Drawback
27. Foreign Trade Policy (FTP) 2015 - 2020
F. INTEGRATED BUSINESS SOLUTIONS
Multi - Disciplinary Case Studies with Strategic Management
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Author Details
G. Sekar is a Chartered Accountant in practice for the last 30 years.
Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals.
Member-Central Council of ICAI-2013-16&2016-19
Chairman - Direct Taxes Committee of ICAI - 2014
Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB) - It is worthy to note that he is the First Indian to be part of the CAG.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.