Description
Aadhya Prakashan Comprehensive Guide to Direct Tax Laws and International Taxation for Nov 2021 Exam by Yogendra Bangar and Vandana Bangar
The book incorporates the following:
■ Amendments made by Finance Act, 2020 and Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021-22
■ All the latest developments in Income Tax Law including Circulars and Notifications upto 30th April, 2021.
■ 307 Illustrations have been arranged Topic-wise and Section-wise & appended with head notes for easy understanding.
■ Past CA Examination Questions.
Table of Contents:
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.