Description
Aadhya Prakashan Comprehensive Guide To Advanced Tax Laws 13Th Edition by Dr Yogendra Bangar and Dr Vandana Bangar
The distinguishing features of this book are –
Question & Answer Format.
Coverage of all the latest developments in GST including Circulars and Notification upto 31‑12‑2018 including Illustrations on Practical Issues.
Coverage of amendments in Customs Laws by the Finance Act, 2018, including latest Circulars, Notifications and Judicial Pronouncements, upto December 31st, 2018.
Coverage of amendments in Direct Taxes by the Finance Act, 2018 including latest Circulars, Notifications and Judicial Pronouncements, upto December 31st, 2018.
Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
Appendix : Solved Paper CS Professional Dec. 2018, Module III : Paper – 6 (Old Syllabus)
Subject Index :
PART I : INDIRECT TAXES (70 MARKS)
GOODS AND SERVICES TAX (GST) (60 MARKS) :
GST in India - A Brief Introduction
Supply under GST
Charge of GST
Composition Levy
Exemption from GST
Place of Supply
Export and Import
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice Credit & Debit Notes and E-Way Bill
Accounts and Records
Payment of Tax, TDS & TCS
Returns
Refunds
Assessment and Audit
Inspection, Search, Seizure and Arrest
Administration, Demands and Recovery
Liability to Pay in Certain Cases
Advance Ruling
Appeals and Revision
Offences and Penalties
UTGST and GST (Compensation to States) Act
Job Work and Miscellaneous Provisions
ANNEXURE
CUSTOMS LAWS (10 MARKS) :
Basic Concepts
Classification & Types of Customs Duties
Valuation
Importation and Exportation
Warehousing
Duty Drawback
Baggage, Postal Articles & Stores
Search, Seizure, Confiscation and Miscellaneous Provisions
Exemptions, Recoveries, Demands and Refunds
Appeals and Revision
Advance Rulings and Settlement of Cases
Offences & Prosecution
Foreign Trade Policy (2015-2020)
PART II : DIRECT TAX & INTERNATIONAL TAXATION (30 MARKS)
Corporate Tax Planning and Tax Mangement
Taxation of Companies
Assessment of Various Other Entities (FIRM/ LLP/ AOP/ BOI)
General Anti-Avoidance Rules (GAAR)
Transfer Pricing & Other Anti-Avoidance Measures
Tax Treaties
Income Tax Implication on Specified Transactions