Scanner - Direct Tax Laws and International Taxation (CA Final, G.II, P.4, 2023 Syllabus, Green Ed, for Nov. 2024 Exam onwards)

...........................................................................................................................
Description
Covering Complete Question Bank
•  Examination Trend Analysis - 5 Attempts
•  Table Showing Importance of Chapter on the Basis of Marks
•  Chapter - wise Classification
•  Complete Questions with Solutions
•  Line chart showing relative importance of chapters
•  Study Material Based Classification
............................................................................................................................
Contents
Study Material Based Contents
Syllabus
Examination Trend Analysis
Line Chart Showing Relative Importance of Chapters
Table Showing Importance of Chapter on the Basis of Marks
Table Showing Importance of Chapter on the Basis of Marks of Compulsory Question
Legends for the Graphs
Important Updates
1. Basic Concepts
2. Incomes which do not form part of Total Income
3. Profits and Gains of Business or Profession
4. Capital Gains
5. Income from Other Sources
6. Income of Other Persons included in assessee's Total Income.
7. Aggregation of income, set off or carry forward of Losses
8. Deductions from Gross Total Income
9A. Assessment of Individuals
9B. Assessment of HUF
9C. Assessment of Partnership Firms
9D. Assessment of Companies
9E. Assessment of Cooperative Societies, Mutual Concerns, AOP, BOI and Local Authorities
9F. Assessment of LLP
10. Assessment of Trusts, Institutions, Political Parties and Other Special Entities
11. Tax Planning, Tax Avoidance & Tax Evasion
12. Taxation of Digital Transactions
13. Deduction, Collection and Recovery of tax
14. Income tax Authorities
15. Assessment Procedure
16. Appeals and Revision
17. Dispute Resolution
18. Miscellaneous Provisions
19. Provisions to Counteract Unethical Tax Practices
20. Tax Audit and Ethical Compliances
21. Non-resident Taxation
22. Double Taxation Relief
23. Advance Rulings
24. Transfer Pricing
25. Fundamentals of BEPS
26. Application and Interpretation of Tax Treaties
27. Overview of Model Tax Conventions
28. Latest Developments in International Taxation Question Paper of May, 2024
............................................................................................................................
Author Details
Prof. Arun Kumar : M.Com., D.Phil., AMT (AIMA), ISO Lead-Auditor (UK), CISA (USA) Professor, Motilal Nehru Institute of Research & Business Administration,University of Allahabad,Allahabad
CA (Dr.) Mohit Bahal :M.Com., FCA, ISA(ICAI), HDISM,M.Com., D.Phil., AMT (AIMA),UGC-NET (Commerce) UGC-NET (Management)CS. Arvind Katiyar