Description
Bharat Law House Pvt Ltd Capsule Studies On Direct Tax Laws And International Taxation Old And New Syllabus For Ca Final by Durgesh Singh
Why the Capsule Book
This book is the need of the hour where
The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.
Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
All amendments and notifications upto 31-10-2019, applicable for A.Y. 2020-21, have been covered suitably both in its theoretical understandings as well as its practical implication. Some of the amendments of the Finance (No.) Act, 2019 are made in line with OECD BEPS Action plan for which I have provided the background understanding in “DS Comment” to enable the student to understand the “why” of the amendment.
Decisions reported by the ICAI till date have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
New incorporation of additional topics on International Taxation making it relevant even for new course students.
Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.
This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance (No.) Act, 2019 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.
About the Author
CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & I PCC level