Description
Taxmann’s Advanced Tax Laws for Dec 2021 Exams by Pratik Neve
Taxmann’s CRACKER for Advanced Tax Laws is prepared exclusively for the Professional Level of Company Secretary Examination requirement. It covers the entire revised, new syllabus as per ICSI.The Present Publication is the 2nd Edition for CS-Professional | New Syllabus, authored by CA Pratik Neve, with the following noteworthy features:Strictly as per the New Syllabus of ICSI[Trend Analysis] Previous Exams Trend Analysis[Marks Distribution] Chapter-wise marks distribution[ICSI Study Material] Chapter-wise comparison[Updated & Amended Solutions]Income-tax Solutions are provided as per Assessment Year 2021-22GST/Customs Solutions are provided as per Finance Act 2020 & Applicable Circulars/NotificationsCoverage of this book includesFully-Solved Questions of Past Exams; Topic-wiseSolved Paper: December 2019 | New SyllabusSolved Paper: December 2020 | New SyllabusSolved Paper: June 2021 | New Syllabus440+ Questions including Numercials & Theory QuestionsICSI Practice Manual[Important Additional Questions] from Past CA & CMA Exams with Answers are providedAlso Available:Module 1[2nd Edition] of Taxmann’s CRACKER on Governance Risk Management & Ethics[2nd Edition] of Taxmann’s CRACKER on Drafting Pleadings & AppearancesModule 2[2nd Edition] of Taxmann’s CRACKER on Secretarial Audit Compliance Management & Due Diligence[2nd Edition] of Taxmann’s CRACKER on Corporate Restructuring Insolvency Liquidation & Winding-Up[2nd Edition] of Taxmann’s Resolution of Corporate Disputes Non-compliances & RemediesModule 3[2nd Edition] of Taxmann’s CRACKER on Corporate Funding & Listings in Stock ExchangesThe contents of this book are as follows:Supply under GSTLevy and Collection under GST (Including Composition Levy)Time of SupplyValue of Supply under GSTInput Tax CreditRegistration under GSTDocuments, Accounts and Records and Filing of ReturnsPayment of GST and Refunds under GSTAssessment and Audit under GSTInspection, Search, Seizure and Arrest, Penalties, Demand and Recovery under GSTLiability to pay GST in Certain CasesAdvance Rulings under GSTAppeals and RevisionsTransitional ProvisionsMiscellaneousPlace of SupplyZero Rated Supply, i.e., Exports under GSTUTGST ActGST (Compensation to States) Act, 2017Industry-Specific AnalysisBasic Concepts of Customs LawValuation of Imports and ExportsWarehousingDuty DrawbacksBaggageAdvance Ruling, Settlement Commission, Demand, Search & Seizure, Refunds, Appellate Procedure, Offences and PenaltiesForeign Trade Policy to the Extent Relevant for Indirect Tax LawCorporate Tax Planning and Tax ManagementTaxation of CompaniesTaxation of Firms including LLP and Provisions of Alternate Minimum Tax U/S 115JC of the Income-tax Act, 1961Income Tax Implications on Specified TransactionsTaxation of Non-ResidentsGeneral Anti-Avoidance Rules (GAAR)Basics of International TaxTax Treaties – Unilateral and Bilateral Relief (Sections 90, 90A & 91 of the Income-tax Act, 1961)Transfer Pricing.