Description
Taxmann Publications Cracker Direct Tax Laws & International Taxation by Ravi Chhawchharia
This book provides previous exam solved papers on ‘Direct Tax Laws & International Taxation’ under the New Scheme of Education and Training.
The Present Publication authored by CA Ravi Chhawchharia, is the Latest Edition for New/Old Syllabus (Updated till 31-10-2020), with the following noteworthy features:
Income Tax Solutions as per Assessment Year 2021-22
Coverage of this book includes:
Past Exam Questions and Answers, including November 2020 Exam
[500+ Practical Questions] along with their solutions
[Chapter-wise] marks distribution & trend analysis of Past Exams
As per revised syllabus announced by ICAI
[Amended] Law stated in this book is as amended up to 31st October 2020 & Covers the latest applicable provisions and amendments
Also Available:
[64th Edition] of Taxmann’s Direct Taxes Law & Practice
[1st Edition] of Taxmann’s Direct Taxes Laws & International Taxation (Set of 2 Volumes)
[1st Edition] of Taxmann’s Class Notes on Direct Tax Laws & International Taxation
[1st Edition] of Taxmann’s Cracker on Direct Tax Laws & International Taxation
Contents of this book are as follows:
Part I – Direct Tax Laws (70 Marks)
Income from Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Tax on Conversion of Unaccounted Money
Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income)
Set-off of Losses or Carry Forward and Set-off of Losses
Deductions from Gross Total Income
Taxation of Co-Operatives Societies
Deduction for Special Economic Zone
Expenditure on Exempt Income
Taxation of Political Parties & Electoral Trust
Taxation of Charitable/Religious Trusts
Taxation of Mutual Concerns
Minimum Alternate Tax (MAT)
Taxation of Firms, LLP and AOP/BOI
Alternate Minimum Tax
Taxation of Business Trusts (REITs, InvITs)
Application vs. Diversion of Income
Assessment Procedures
Appeals and Revisions
Survey, Search and Seizure
Penalties and Prosecutions
Settlement Commission
Liability in Special Cases
Assessment of HUF
Tax Deduction and Collection at Source
Collection and Recovery of Tax
Interest
Miscellaneous Topics, STT/CTT and IFSC
Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation (30 Marks)
Tax Incidence in India
Taxation of Non-Residents
Double Taxation Relief
Transfer Pricing
Advance Rulings
Equalisation Levy
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaty