Description
Wolters Kluwer Professional Approach To Direct Taxes Law & International Taxation For Old & New Syllabus by Dr Girish Ahuja and Dr Ravi Gupta
Table of Contents: -
Volume 1
Part 1
Direct Tax Laws
Chapter 1 Introduction
Chapter 2 Scope of Total Income & Residential Status
Chapter 3 lncomes which do not form part of Total Income
Chapter 4 Computation of total lncome (Section 14 & 14A ) and lncome under the Head "Salaries"
Chapter 5 lncome under the Head "lncome from House Property"
Chapter 6 lncome under the Head "Profits and Gains of Business or Profession"
Chapter 7 lncome under the Head "Capital Gams"
Chapter 8 lncome under the "ead "lncome from Other Sources"
Chapter 9 Income of Other Persons lncluded in Assessee's Total lncome (Clubbing of lncome)
Chapter 10 Unexplained Cash Credits, investments. money, etc.
Chapter 11 Set off or Carry Forward and Set off of Losses
Chapter 12 Deductions to be made in Computing Totallncome
Chapter 13 Agricultural lncome & Its Tax Treatment
Chapter 14 Assessment of lndividuals
Chapter 15 Assessment of Hindu Undivided Family
Chapter 16 Assessment of Firms ( including LLP )
Chapter 17 Assessment of Association of Persons
Chapter 18 Assessment of CO-Qperative Societies
Chapter 19 Assessment of Trusts
Volume 2
Chapter 20 Taxation of Mutual Associations
Chapter 21 Assessment of Companies
Chapter 22 Tonnage Tax System
Chapter 24 Return of Income and Procedure of Assessment
Chapter 25 Search. Seizure & Survey and Special Procedure for Assessment of Search Cases
Chapter 26 Deduction and Collection of Tax at Source
Chapter 27 Advance Payment of Tax
Chapter 28 Interest Payable bylto Assessee
Chapter 28 Refunds
Chapter 29 Settlement of Cases
Chapter 30 Appeals & Revision
Chapter 31 Penalties and Prosecutions
Chapter 32 Income Tax Authorities
Chapter 33 Business Reorganisation
Chapter 34 Double Taxation Relief
Chapter 35 Concepts of tax-planning and specific management decisions
Chapter 36 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions
Chapter 37 Liability in Special Cases
Chapter 38 Collection and Recovery of Tax
Chapter 38 Miscellaneous Provisions
PART II
INTERNATIONAL TAXATION
Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act
Chapter 2 Double Taxation Relief
Chapter 3 Transfer Pricing & Other Anti-Avoidance Measures
Chapter 4 Advance Rulings
Chapter 5 Equalisation Levy
Chpater 6 Overview of Model tax Conventions
Chapter 7 Application and Interpretation of Tax Treaties
Chpater 8 Fundamentals of Base Erosion and Profit Shifting
Appendix Important Recent Judicial Decisions/Circulars