Description
Commercial Law Publishers India Pvt Ltd Question Bank On Direct Taxes Including Mcqs Both Old And New Syllabus by G Sekar
This New edition titled Question Bank -Direct Taxes — CA Filial and other Professional! Exams, is intended to be an Effective Guide in systematically learn the Subject Direct Taxes from the CA Final Exam perspective. The Q&A Format will guide the Student to link the Question with the proper Answer in the Exams
This New edition has the following special features to guide the students in their exam preparation
Acts as Repository with Solutions for all the Past Main Exam Questions and RTP’s
Step-by-Step Solutions to aid easy and effective understanding of the subject.
Comprehensive Answers to situation based questions to clarify application of Law.
Exclusive Guide for Exam Preparation.
Up-to–date solutions to Income Tax Questions.
Unique Question and Answer Pattern with Answers in Point-by–Point by style
Tab;e of Contents:
Basic Concepts in Income Tax Law
Residential Status and Taxability in India
Exemptions under Income Tax Act
Income from 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
set- off and Carry Forward of Losses
Deductions under Chapter VI-A
Rebate & Relief
Agricultural Income
tax Planning & Ethics in Taxation
Taxation of Individuals
Taxation of HUF
‘Taxation of Partnership Firm
Taxation of Limited Liability Partnerships
Taxation of Companies
Presumptive ‘Taxation of Shipping Companies – Tonnage Tax Scherne
Taxation of Co-operative Societies
Taxation of Association of Persons
Assessment of Charitable ‘trusts
Taxation of Persons – Others
Miscellaneous
Taxation of Non-Residents
Taxation of International Transactions
Double Taxation Avoidance Agreements
Income Computation & Disclosure Standards
Income Tax Authorities
Assessment Procedure – Duties of Assessee
Assessment Procedure – Powers of the Department
Assessment Procedure – Various Assessments
Assessment Procedure ~ Income Escaping Assessment
Assessment Procedure – Search Assessment
Liability in Special Cases
Settlement Commission
Rectification and Revision
Appeals to Various Authorities
Authority for Advance Rulings
Tax Deducted at Source
Advance Tax, Collection and Recovery of Tax
Interest
Refunds
Penalties and Prosecutions