Description
Taxmann Publications Class Notes Direct Tax Laws & International Taxation 4th Edition by V Rahul Agarwal
This book is a one-stop solution to conquer the vast subject of Direct Taxation easily. The objective behind this book is to minimize the need to consult multiple voluminous books while revising the day before the exam.
This book aims at providing all concepts in a simple language, with proper linking and a smart sequential approach. It also explains the provision of the law without resorting to paraphrasing sections or legal jargons.
The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
[Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of theoretical concepts
[Multi-Colour Coded Book] which follows the below structure:
Blue – Heading
Black – Main Content
Red – Summarised version of the main content
Green – Amendments applicable for the examination
Yellow Highlights – Key adjustments to be highly cautious of ‘The Accident-Prone Zones’
Blue Boxes – Significant selected Case Laws provided by ICAI
Green Boxes – Authors’ notes for better understanding and clarity
[Proper Linking & Smart Sequential Approach] has been followed throughout the book so that it can act as reference material the day before the exam.
The contents of the book are as follows:
Part A – Direct Taxation
Basics of Income Tax
Rates of Tax
Special Tax Regime
Taxation of Agriculture Income
Income from Salary
Income from House Property
Profits and Gains of Business or Profession
Income Computation & Disclosure Standards
Capital Gains
Taxation of Business Re-Organisations
Taxation of Transactions with Owners
Income from Other Sources
Taxation of Dividends & Income from Units
Bonus Stripping & Bond Washing Transactions
Assessment of Firms & LLP
Assessment of AOP & BOI
Assessment of Non-Profit Organization
Tax on Accreted Income of NPO [Exit Tax]
Assessment of Business Trust
Assessment of Securitisation Trust
Assessment of Alternative Investment Fund
Assessment of Political Party & Electoral Trust
Assessment of Other Persons
Taxation of Unexplained Income
Clubbing of Income
Set-Off and Carry Forward of Losses
Income which do not form part of Total Income
Expenditure in Relation to Exempt Income [Section 14A]
Chapter VI-A Deduction
Tax Holiday for SEZ [Section 10AA]
Minimum Alternate Tax [Section 115JB]
Alternate Minimum Tax [Section 115JC]
TDS & TCS
Payment of Taxes
Return Filing & Related Provisions
Assessment Procedure
Appeals & Revisions
Dispute Resolution
Tax Planning, Avoidance & Evasion
Penalties, Offence & Prosecution
Modes of Loan, Deposit, Advance & Transactions
Liability in Special Cases
Tonnage Tax
Statement of Financial Transactions (SFT)
Miscellaneous Provisions
Part B – International Taxation
Transfer Pricing & Related Provisions
Residential Status & Scope of Total Income
Non-Resident Taxation
Special Provisions for Non-Resident Indian (NRI)
Taxation of Foreign Currency Bonds & GDR
Double Taxation Relief
Advance Rulings
Equalisation Levy
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaties
Fundamentals of BEPS
Part C – November 2022 Additions
Amendments for Nov. 2022 Examination