Description
Aadhya Prakashan Comprehensive Guide To Advanced Tax Laws And Practice For Sc Final And Cfa Dec 2018 Exam by Dr Yogendra Bangar and Dr Vandana Bangar
Comprehensive Guide to Advanced Tax Laws and Practice
For SC Final and MBA, CFA, LLB & Other Courses - Dec 2018 Exam
The distinguishing features of this book are –
- Question & Answer Format.
- Coverage of all the latest developments in GST including Circulars and Notification upto 30‑06‑2018 including Illustrations on Practical Issues.
- Coverage of amendments in Customs Laws by the Finance Act, 2018, including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2018.
- Coverage of amendments in Direct Taxes by the Finance Act, 2017 including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2018.
- Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
- Past Questions of ICSI examinations.
- Appendix : Solved Paper CS Final December 2017, Module III : Paper – 6
- Appendix : Solved Paper CS Final June 2018, Module III : Paper – 6
Subject Index :
PART A : DIRECT TAXES
- Basic Concepts and Taxation of Individuals - I
- Basic Concepts & Taxation of Individuals - II
- Assessment of Various Other Entities (Individuals, HUF, FIRM/LLP, AOP/BOI)
- Taxation of Companies
- Taxation of Non Residents
- Advance Ruling and Other Miscellaneous Topics
- Transfer Pricing
- Double Taxation Avoidance Agreements
- Tax Planning and Tax Management
PART B : INDIRECT TAXES
GOODS AND SERVICES TAX (GST) :
- 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 and Debit Notes
- 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
- Transitional Provisions
- Job Work and Miscellaneous Provisions
- GST Compensation Cess and Other Amendments
- Union Territory Goods and Services Tax
CUSTOMS LAWS :
- 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