Description
Taxmann Publications Direct Tax Laws And International Taxation (Dt) A Y 2023 24 Study Material by Ravi Chhawchharia
This book provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and a 'summarised approach'. This book is written with an explanatory & analytical approach.This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams.The Present Publication is the 5th Edition & applicable for CA Final | New Syllabus | May/Nov. 2023 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:[Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.[Judicial Decisions] are covered for the following:Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the caseOther Judicial Decisions – where only the point decided (i.e. the ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book[Practical Questions along with Updated Solutions] are covered throughout the book in two formats:[Questions based on a Particular Section] are given below the provisions[Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment[Amended & Updated] The law stated in this book is applicable for A.Y. 2023-24 & covers the latest applicable provisions and amendments applicable for May/Nov. 2023 exams[Judicial Decisions, Circular & Notifications] are coveredContents of this book are as follows:Part I – Direct Tax LawsBasic Concepts of Income Tax Laws and Tax RatesResidential Status [Section 6]Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)]Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3]Income from House Property [Section 22 to Section 27]Profits and Gains of Business or Profession [Section 28 to Section 44DB]Capital Gains [Section 45 to Section 55A]Income from Other Sources [Section 56 to Section 59]Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]Income Computation and Disclosure StandardsIncome of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]Taxation of Co-operative SocietiesDeduction for Special Economic Zones [Section 10AA]Taxation of Film Producers/DistributorsTaxation of Bonds [Circular No. 2/2002, Dated 15.02.2002]Expenditure on Exempt Income [Section 14A and Rule 8D]Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]Taxation of Political parties & Electoral TrustTaxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]Taxation of Mutual Concerns [Section 44A and Section 28(iii)]Minimum Alternate Tax (MAT) [Chapter XII-B (Section 115JB and Section 115JAA)]Taxation of Firms, LLPs, and AOP/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86]Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – Section 115JEE]Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]Taxation of Business Trusts (REITs, InvITs) and Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB]Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]Application vs. Diversion of IncomeAssessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A]Appeals and Revisions [Sections 246A to 255, Sections 206A to 262 & Section 260B, Section 268A, Section 158A & Section 158AA, Sections 263 to 264B]Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]Penalties and Prosecution [Chapter XXI – Sections 270A to 275, Chapter XXII – Sections 275A to 280D]Settlement of Cases [Chapter XIX-A – Sections 245A to 245L, Sections 273AA, 278AB, Chapter XIX-AA – Section 245MA]Liability in Special Cases [Chapter XV – Section 159 to Section 179]Assessment of HUF [Section 171]Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – Sections 192 to 206CB]Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]Miscellaneous Topics, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)Part II – International TaxationTax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]Equalisation Levy [Chapter VIII of Finance Act, 2016 Sections 10(50) and 40(A)(ib)]Overview of Model Tax ConventionsApplication and Interpretation of Tax TreatiesFundamentals of Base Erosion and Profit Shifting (BEPS)STUDY MATERIAL for Direct Tax Laws & International TaxationCRACKER for Direct Tax Laws & International TaxationThe key features of these books are as follows:STUDY MATERIAL for Direct Tax Laws & International TaxationThis book provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and a 'summarised approach'. This book is written with an explanatory & analytical approach0This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams.The Present Publication is the 5th Edition & applicable for CA Final | New Syllabus | May/Nov. 2023 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:[Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.[Judicial Decisions] are covered for the following:Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the caseOther Judicial Decisions – where only the point decided (i.e. the ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book[Practical Questions along with Updated Solutions] are covered throughout the book in two formats:[Questions based on a Particular Section] are given below the provisions[Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment[Amended & Updated] The law stated in this book is applicable for A.Y. 2023-24 & covers the latest applicable provisions and amendments applicable for May/Nov. 2023 exams[Judicial Decisions, Circular & Notifications] are coveredCRACKER for Direct Tax Laws & International TaxationThis 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 5th Edition for CA-Final | New Syllabus | May/Nov. 2023 Exams. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:Strictly as per the New Syllabus of ICAICoverage of this book includes:All Past Exam QuestionsCA Final May 2022 (New Syllabus)CA Final December 2021 (New Syllabus)Questions from RTPs & MTPs of ICAI[570+ Practical Questions & Answers] for self-practice[Updated Solutions/Answers] as per Law applicable for A.Y. 2023-24[Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2018 onwards[Previous Exam Trend Analysis] from Nov. 2018 onwards[Comparison with Study Material] Chapter-wise comparison with ICAI Study Material