Description
Wolters Kluwer Padhuka'S Direct Taxes A Ready Referencer For Ca Final by CA G Sekar
For CA Final/CMA/CS/ Govt Officer's Exams Old & New Syllabus by G Sekar Applicable for Nov 2019 Exams
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 I - Basics of Income Tax Act, 1961
1. Basic Concepts in Income Tax Law
2. Residential Status and Taxability in India
3. Analysis of Exemptions
Part II - Heads of Income & their Taxability
4. Income from Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
Part III Computation of Total Income
9. Income of other persons included in Assessee's Total Income
10. Set off and carry forward of losses
11. Deductions under Chapter VI-A
12. Relief for Salaried Employees
13. Agricultural Income
14. Tax Planning
Part IV - Taxation of Various Persons and Miscellaneous
15. Taxation of Individuals
16. Taxation of HUF
17. Taxation of Partnership Firms
18. Taxation of Limited Liability Partnerships
19. Taxation of Companies
20. Presumptive Taxation of Shipping Companies - Tonnage Tax Scheme
21. Taxation of Co-operative Societies
22. Taxation of Association of Persons
23. Assessment of Trusts
24. Taxation of Persons -Others
25. Miscellaneous
Part V - Non-Resident Taxation
26. Taxation of Non-Residents
27. Taxation of International Transactions
28. Double Taxation Avoidance Agreements
Part VI - ICDS
29. Income Computation and Disclosure Standards
Part VII - Income Tax Authorities and Income Tax Assessment
30. Income Tax Authorities
31. Assessment Procedure - Duties Assessee
32. Assessment Procedure - Powers of the Department
33. Assessment Procedure - Various Assessments
34. Assessment Procedure - Income Escaping Assessment
35. Assessment Procedure - Search Assessment
36. Liability in Special Cases
Part VIII - Remedies for Assessee and Department
37. Settlement Commission
38. Rectification and Revision
39. Appeals to Various authorities
40. Authority for Advance Rulings
Part IX - Collection and Recovery of Tax
41. Tax Deducted at Source
42. Advance Tax, Collection and Recovery of Tax
43. Interest
44. Refunds
45. Penalties and Procecutions
Part X - International Taxation ( For New Syllabus )
46 Overview of Model Tax Conventions
47 Application and Interprtation of Tax Treaties
48 Fundamentals of Base Erosion and Profit Shifting