Description
Taxmann Direct Tax Laws and International Taxation by Ravi Chhawchharia
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 7th Edition for CA Final | New Syllabus | May 2024 Exam. 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 and Answers, including:
CA Final Nov. 2023 (New Syllabus)
[600+ Practical Questions & Answers] for self-practice
[Updated Solutions/Answers] as per Law applicable for A.Y. 2024-25
[Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2018 onwards
[Previous Exam Trend Analysis] from Jan. 2021 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)
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
Deduction for Co-operative Societies
Deduction for Special Economic Zone
Taxation of Political Parties & Electoral Trust
Expenditure on Exempt Income
Taxation of Charitable/Religious Trusts
Taxation of Mutual Concerns
Application vs. Diversion of Income
Minimum Alternate Tax (MAT)
Taxation of Firms, LLP and AOP/BOI
Alternate Minimum Tax (AMT)
Taxation of Business Trusts (REITs, InvITs)
Assessment Procedures
Appeals and Revisions
Survey, Search and Seizure
Provisions to Counteract Unethical Tax Practices
Liability in Special Cases
Assessment of HUF
Tax Deduction and Collection at Source
Taxation of Digital Transactions
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
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaty
Fundamentals of BEPS