Description
Taxmann Direct Tax Laws & International Taxation 2021 Edition by Ravi Chhawchharia
Taxmann’s CRACKER for Direct Tax Laws & International Taxation is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.
The Present Publication is the 2nd Edition & Updated till 30th April 2021 for CA-Final | New Syllabus, authored by CA Ravi Chhawchharia, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
[Trend Analysis] for the last seven attempts | May 2018 Onwards
[Marks Distribution] Chapter-wise marks distribution for Past Exams
[Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
[550+ Practical Questions & Answers]
Coverage of this book includes:
All Past Exam Questions
CA Final November 2020 (New Syllabus)
CA Final November 2020 (Old Syllabus)
CA Final January 2021 (New Syllabus)
CA Final July 2021 (New Syllabus)
Questions from RTPs & MTPs of ICAI
[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. 2021-22
Also Available:
[65th Edition] of Taxmann’s Direct Taxes Law & Practice with special reference to Tax Planning
[2nd Edition] of Taxmann’s Direct Tax Laws & International Taxation (2 Vols.)
[2nd Edition] of Taxmann’s PROBLEMS & SOLUTIONS – Direct Tax Laws & International Taxation
[2nd Edition] of Taxmann’s CLASS NOTES – 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 (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 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