Direct Taxes- A Ready Referencer Both Old and New Syllabus at Meripustak

Direct Taxes- A Ready Referencer Both Old and New Syllabus

Books from same Author: CA B Saravana Prasath and G Sekar

Books from same Publisher: Wolters Kluwer

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  • General Information  
    Author(s)CA B Saravana Prasath and G Sekar
    PublisherWolters Kluwer
    Edition19th Edition
    Publish YearDecember 2018


    Wolters Kluwer Direct Taxes- A Ready Referencer Both Old and New Syllabus by CA B Saravana Prasath and G Sekar

    This New Edition of Direct Taxes. – A Ready Referencer for Professional Examinations, comes with a refreshing style and presentation, with the following special features

    Complete Coverage of the Income Tax Act, 1961 including revised ICDS & International taxation
    Provisions of Law presented in a systematic and structured way.
    Quick Understanding of the topics I concepts by using Tables and Flowcharts.
    Incorporation of Circulars, Notifications and up-to-date Case Laws in relevant Chapters.
    Latest Amendments made by Finance Act, 2018 highlighted and marked for easy reference.
    Solved Illustrations as guidance to the Student on how to present answers in Professional Exams.
    Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents
    Fast Track, Referencer’ with Case Law Highlights for quick revision of all Topics.
    Guidance for Systematic Approach for Success in learning Direct Tax Law effectively for Professional Exams

    Highlights of this Book

    Full Syllabus Coverage in Direct Tax Law.
    Circulars, Notifications and up-to-date Case Law.
    Amendments made by Finance Act, 2018 highlighted.
    Solved illustrations as guidance for Exam presentation.
    Use of Tables & Flowcharts for quick learning.
    Effective Presentation in a refreshing Style.
    Chapter Overview at the beginning of each Topic.
    Fast Track Referencer for quick revision.
    Step by Step Guide for Conceptual clarity

    Table of Contents
    Part -1 Basic of Income Tax Act, 1961

    Basic Concepts in Income Tax Law
    Residential Status and Taxability in India
    Analysis of Exemptions
    Part II Heads of Income & their taxability

    Income from Salaries
    Income from House Property
    Profits and Gains of Business or Profession
    Capital Gains
    Income from Other Sources
    Part III – Computation of total Income

    Income of other persons included in Assessee’s Total Income
    Set off and Carry Forward of Losses
    Deductions under Chapter VI-A
    Relief for Salaried Employees
    Agricultural Income
    Tax Planning
    Part IV Taxation of various persons and miscellaneous

    Taxation of Individuals
    Taxation of HUF
    Taxation of Partnership Finn
    Taxation of Limited Liability Partnerships
    Taxation of Companies
    Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
    Taxation of Co-operative Societies
    Taxation of Association of Persons
    Assessment of Trusts
    Taxation of Persons  Others
    Part V – Non-Resident Taxation

    Taxation of Non-Residents
    Taxation of International Transactions
    Double Taxation Avoidance Agreements
    Part VI -.ICDS

    Income Computation and Disclosure Standards
    Part VII- Income Tax Authorities arid Income Tax Assessment

    Income Tax Authorities
    Assessment Procedure – Duties of Assessee
    Assessment Procedure – Powers of the Department
    cnt Procedure – Various Assessments
    AsseSS1nent Procedure – Income Escaping Assessments
    Assessment Procedure – Search Assessment
    Liability in Special Cases
    Part VIII – Remedies for Assessee and Department

    Settlement Commission
    Rectification and Revision
    Appeals to Various Authorities
    Authority for Advance Rulings
    Part IX- Collection and Recovery of Tax

    Tax Deducted at Source
    Advance Tax, Collection and Recovery of ‘fax
    Penalties and Prosecutions
    Part X – International Taxation (For New Syllabus)

    Overview of Model Tax Conventions

    Application and Interpretation of Tax Treaties

    Fundamentals of Base Erosion and Profit Shifting