Description
Taxmann Publications Cracker Direct Tax Laws & International Taxation 4th Edition by Ravi Chhawchharia
This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov. 2022 Exams. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
Coverage of this book includes:
All Past Exam Questions
CA Final December 2021 (New Syllabus)
CA Final May 2022 (New Syllabus)
Questions from RTPs & MTPs of ICAI
[570+ Practical Questions & Answers] for self-practice
[Most Updated & Amended] Law stated in this book is as amended up to 30th April 2021
[Updated Solutions/Answers] as per Law applicable for A.Y. 2022-23
[Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2019 onwards
[Previous Exam Trend Analysis] from Nov. 2018 onwards
[Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
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 (AMT)
Taxation of Business Trusts (REITs, InvITs)
Application vs. Diversion of Income
Assessment Procedures
Appeals and Revisions
Survey, Search and Seizure
Penalties and Prosecutions
Settlement of Cases
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
Fundamentals of BEPS