Description
Taxmann Publications Direct Tax Laws & International Taxation Problems & Solutions for May 2022 by Rahul Agarwal
This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the educational materials, RTPs, MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 31st Dec. 2021).
These are aligned with provisions applicable for May/Nov. 2022 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempts for convenience and trend analysis.
The Present Publication is the 3rd Edition (For New Syllabus) & Updated till 31st October 2021, authored by CA V. Rahul Agarwal, with the following noteworthy features:
[Coverage of All Questions & MCQs] in handwritten fonts, from the following
Educational Material of ICAI
RTPs & MTPs of ICAI
Past Examination Papers of ICAI (both old & new syllabus | up to 31st Dec. 2021)
[Aligned with May/Nov. 2022 Exams] The above Questions & MCQs are aligned with applicable provisions for May/Nov. 2022 exams
[Questions are Arranged 'Topic-wise' & 'Chapter-wise'] with proper reference to paper as well as attempt for convenience and trend analysis
[Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book
Also Available:
[66th Edition] of Taxmann's Direct Taxes Law & Practice with special reference to Tax Planning
[3rd Edition] of Taxmann's Direct Tax Laws & International Taxation (2 Vols.)
[3rd Edition] of Taxmann's CLASS NOTES for Direct Tax Laws & International Taxation
[3rd Edition] of Taxmann's CRACKER cum Compiler – Direct Tax Laws & International Taxation
The contents of the book are as follows:
Summary of Special Adjustments
Part A – Direct Taxation
Basics of Income Tax
Special Tax Regime
Taxation of Agriculture Income
Income from Salary
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Taxation of Business Re-Organisations
Taxation of Transactions with Owners
Income from Other Sources
Taxation of Dividends & Income from Units
Comprehensive Questions
Assessment of Firms & LLP
Assessment of AOP & BOI
Assessment of Non-Profit Organization (NPO) & Exit Tax
Assessment of Business Trust
Assessment of Other Persons
Taxation of Unexplained Income
Clubbing of Income
Set-Off and Carry Forward of Losses
Exemptions & Sec. 10AA Deductions
Chapter VI-A Deduction
Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
TDS & TCS
Payment of Taxes & Return Filing
Assessment Procedure
Appeals & Revisions
Dispute Resolution
Tax Planning, Avoidance & Evasion
Penalties, Offence & Prosecution
Liability in Special Cases
Statement of Financial Transactions (SFT) & Miscellaneous Provisions
Part B – International Taxation
Transfer Pricing & Related Provisions
Residential Status & Scope of Total Income
Non-Resident Taxation
Double Taxation Relief
Advance Rulings
Equalisation Levy
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaties
Fundamentals of BEPS
Part C – Suggested Answers (Amended as Applicable for A.Y. 2022-23)
December 2021 Suggested Answers – Old Syllabus
December 2021 Suggested Answers – New Syllabus