More Details about Direct Taxes- A Ready Referencer Both Old and New Syllabus

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


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