Description
Aadhya Prakashan Direct Tax Laws and International Taxation A Quick Referencer cum Compiler 20th Edition by Dr Yogendra Bangar and Dr Vandana Bangar
The book incorporates the following :
■ Summarized Points for Quick Revision
■ Law as amended by the Finance Act, 2021
■ Suggested Answers as per Assessment Year 2022-23
■ Tables, Flow Charts and Diagrams for Easy understanding
■ Past 10 years’ CA/CS Examination Questions
Subject Index:
■ Direct Tax Laws
1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of Other Persons Included in Assessee’s Total Income
9. Aggregation of Income and Set-off or Carry Forward of Loss
10. Deductions from Gross Total Income
11. Assessment of Various Entities (Individuals, HUF, Firms/ LLP, AOP/ BOI, Co-operative Societies, Securitisation Trusts, Business Trusts & AIF)
12. Incomes Exempt from Tax
13. Assessment of Trusts
14. Assessment of Companies
15. Tonnage Tax Scheme
16. Income Tax Authorities
17. Procedure for Assessment
18. Liability in Special Cases
19. Tax Deduction and Tax Collection at Source
20. Advance Tax, Recovery, Interest and Refunds
21. Dispute Resolution
22. Appeals and Revision
23. Miscellaneous Provisions and Penalties & Prosecution
24. Tax Planning, Tax Evasion and Tax Avoidance
■ INTERNATIONAL TAXATION
25. Assessment of Non Resident
26. Double Taxation Relief
27. Transfer Pricing and Other Anti-Avoidance Measures
28. Advance Rulings, Equalisation Levy and GAAR
29. Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties and Fundamentals of BEPS