Description
Aadhya Prakashan Direct Tax Laws And International Taxation : A Quick Referencer Cum Compiler-13Th Edition by Dr Yogendra Bangar and Dr Vandana Bangar
The distinguishing features of this book are –
Coverage of summary of the important provisions of the Direct Tax Laws and International Taxation, under heading “Summarized Points for Revision”;
Coverage of past 25 years’ questions ;
Chapter-wise arrangement of questions ;
Topic/section-wise arrangement of questions in each Chapter ;
Tables, Flow Charts and Diagrams for Easy understanding and Quick Recap of Direct Tax Laws and International Taxation;
Suggested answers strictly as per the law as amended by Finance Act, 2018 applicable for Assessment Year 2019-20 ;
For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
Table of Contents :
DIRECT TAX LAWS
Basic Concepts
Residential Status
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of other persons included in Assessee’s Total Income
Aggregation of Income and Set-off or Carry Forward of Loss
Deductions from Gross Total Income
Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI, Co‑operative Societies, Securitisation Trusts, Business Trusts & AIF)
Incomes Exempt from Tax
Assessment of Trusts
Assessment of Companies
Tonnage Tax Scheme
Income Tax Authorities
Procedure for Assessment
Liability in Special Cases
Tax Deduction and Tax Collection at Source
Advance Tax, Recovery, Interest and Refunds
Settlement of Cases
Appeals and Revision
Miscellaneous Provisions and Penalties & Prosecution
Tax Planning, Tax Evasion and Tax Avoidance
INTERNATIONAL TAXATION
Assessment of Non-Resident
Double Taxation Relief
Transfer Pricing and Other Anti-Avoidance Measures
Advance Ruling, Equalisation Levy and GAAR
Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties and Fundamentals of BEPS [**]
**Chapter : 29 is not applicable for CA Final (Old) Course Students.