Description
Aadhya Prakashan Advanced Tax Laws For June 2021 Exams by Yogendra Bangar and Vandana Bangar
The distinguishing features of this book are –
Question & Answer Format.
Coverage of all the latest developments in GST including Circulars and Notification upto 31‑12‑2020 including Illustrations on Practical Issues.
Coverage of amendments in Customs Laws by the Finance Act, 2020, including latest Circulars, Notifications and Judicial Pronouncements, upto 31st December, 2020.
Coverage of amendments in Direct Taxes by the Finance Act, 2020 including latest Circulars, Notifications and Judicial Pronouncements, upto 31st December, 2020.
Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
Appendix : Solved Paper – CS Professional Dec. 2020 Exams
Table of Contents:
GST in India – A Brief Introduction
Supply under GST
Charge of GST
Composition Levy
Exemption from GST
Place of Supply
Export and Import
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice Credit & Debit Notes and E-Way Bill
Accounts and Records
Payment of Tax, TDS & TCS
Returns
Refunds
Assessment and Audit
Inspection, Search, Seizure and Arrest
Administration, Demands and Recovery
Liability to Pay in Certain Cases
Advance Ruling
Appeals and Revision
Offences and Penalties
Job Work & Miscellaneous Provisions
GST Compensation Cess
Union Territory Goods and Services Tax
Customs Law (10 Marks)
Basic Concepts
Classification & Types of Customs Duties
Valuation
Importation and Exportation
Warehousing
Duty Drawback
Baggage, Postal Articles & Stores
Search, Seizure, Confiscation and Miscellaneous Provisions
Exemptions, Recoveries, Demands and Refunds
Appeals and Revision
Advance Rulings and Settlement of Cases
Offences & Prosecution
Foreign Trade Policy (2015-2020)
Foreign Trade Policy (Practical Questions)
Corporate Tax Planning and Tax Management
Taxation of Companies
Assessment of Various Other Entities
(FIRM/ LLP/ AOP/ BOI)
General Anti-Avoidance Rules (GAAR)
Transfer Pricing & Other Anti-Avoidance Measures
Tax Treaties
Income Tax Implication on Specified Transactions