Description
Aadhya Prakashan Comprehensive Guide To Direct Tax Laws & International Taxation 13Th Edition by Dr Yogendra Bangar and Dr Vandana Bangar
“Comprehensive Guide to Direct Tax Laws and International Taxation” that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.
Keeping into mind the feedback of the readers of the book, we have made necessary changes in the contents, outlook and overview of the book with a view to make it more precise and student-friendly.
The book incorporates the following :
■ Amendments made by Finance Act, 2018 applicable for Assessment Year 2019-20
■ All the latest developments in Income Tax Law including Circulars and Notifications upto 31st October, 2018.
■ Illustrations have been arranged Topic-wise and Section-wise & appended with head notes for easy understanding.
■ Coverage of Past CA/CS Examination Questions.
SUBJECT INDEX
Part I : 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, 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
PART II : INTERNATIONAL TAXATION
Non Resident Taxation
Double Taxation Relief
Transfer Pricing and Other Anti-Avoidance Measures
Advance Rulings
Equalisation Levy
Overview of Model Tax Conventions**
Application and Interpretation of Tax Treaties**
Fundamentals of Base Erosion and Profit Shifting (BEPS)**
General Anti-Avoidance Rules (GAAR)
**Chapter : 30, 31 and 32 is not applicable for CA Final (Old) Course Students.