Description
Aadhya Prakashan CA Final A Quick Referencer cum Compiler Direct Tax Laws and International Taxation Applicable for November 2023 Exam by Dr. Yogendra Bangar and Vandana Bangar
CA Final Direct Tax Laws Compiler Yogendra Bangar Nov 23 Exam
Our close association with the bright young minds brought to us the long-felt need of a publication compiling questions asked for in the CA Final Paper – 7 “Direct Tax Laws and International Taxation” and presenting the same along with suggested answers thereto strictly as per the law applicable in the present times. The outcome is this book “Direct Tax Laws and International Taxation – A Quick Referencer cum Compiler”, which is present before the readers. This book covers the syllabus prescribed for CA Final.
The distinguishing features of this book are –
Coverage of summary of the important provisions of the Direct Tax Laws and International Taxation, under heading “Summarized Points for Revision”;
Coverage of past 10 years’ questions;
Chapter-wise arrangement of questions;
Topic/section-wise arrangement of questions in each Chapter
Tables, Flow Charts and Diagrams for Easy understanding and Quick Recap of Direct Tax Laws and International Taxation;
Suggested answers strictly as per the law as amended by Finance Act, 2022 applicable for Assessment Year 2023-24;
For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
The amendments made by the Finance Act, 2022, as well as the significant notifications and circulars issued upto 30th April 2023 are Highlighted in bold in the book.
Subject Index
DIRECT TAX LAWS
Basic Concepts
Residential Status
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of other persons included in Assessee s Total Income
Aggregation of Income and Set-off or Carry Forward of Loss
Deductions from Gross Total Income
Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI, Co operative Societies, Securitisation Trusts, VVC/VCF, Business Trusts & AIF)
Incomes Exempt from Tax
Assessment of Trusts
Assessment of Companies
Tonnage Tax Scheme
Income Tax Authorities
Procedure for Assessment
Liability in Special Cases
Tax Deduction and Tax Collection at Source
Advance Tax, Recovery, Interest and Refunds
Settlement of Cases
Appeals and Revision
Miscellaneous Provisions and Penalties & Prosecution
Tax Planning, Tax Evasion and Tax Avoidance
INTERNATIONAL TAXATION
Assessment of Non-Resident
Double Taxation Relief
Transfer Pricing and Other Anti-Avoidance Measures
Advance Ruling, Equalisation Levy and GAAR
Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties and Fundamentals of BEPS [**]
** Chapter : 29 is not applicable for CA Final (Old) Course Students.
About the Author
Dr. Yogendra Bangar
Presidents Award holder of the IC51
Rank holder in Cbartered Accountancy Examination
Faculty Member ICA and CMA Institute in Jaipur
Presently conducting Classes for Professional Courses
Author of various books at UG, PG and professional levels
Contributing articles to leading magazines and newspapers
Dr. Vandana Bangar
Author of various books at UG, PG and professional levels.
Faculty in Business and Corporate Laws.
Consultant in Direct and Indirect Taxation.
A prolific author and contemporary writer of articles in leading magazines and newspapers