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DIRECT TAX LAWS & INTERNATIONAL TAXATION BY TN MANOHARAN

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Author :  T. N. Manoharan, GR HARI
Publisher : Snow White Publications Pvt. Ltd
Edition : For May 2019 Exam

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Book Details

Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2017 Relevant for students pursuing academic and professional cours The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with
Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated
Income Computation and Disclosure Standards (lCDS) dealt in
Updated Rules, important circulars and case law as reported up to October, 2017 are Amendments made to Income-tax Act by the Finance Act, 2017, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students.
Answers to the select questions of past 21 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt
Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided

Contents -

Direct Tax Law -



Preliminary
Basis of Charge
Incomes which do not form part of Total Income
Taxation of Trusts
Computation of Total Income
Salaries
Income from House Properly
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of Other Persons, Included in Assessee’s Total Income
Aggregation of Income and Set Off or Carry Forward of Loss
Deductions to be made in Computing Total Income
Rebates and Relief
Heads of Income At a glance
Income computation and disclosure standards
Basic provisions applicable to companies
Minhnlul1 alternate tax
Tax on distributed profits by certain entities
Special provisions relating to income of shipping Company
Income Tax Authorities
Procedure for Assessment
Liability in special cases
Special provision applicable to firms
Special provisions relating to certain persons other than a company
Deduction and Collection of Tax
Advance Tax, Recovery and Refunds
Settlement of Cases
Appeals and Revisions
Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax
Penalties Imposable
Offences and Prosecution
Miscellaneous
Tax Management & GAAR

International Taxation

Taxation of Non Residents
Transfer Pricing & other anti avoidance measures
Advance Rulings
Double Taxation Relief
Equalisation Levy
Overview of Model Tax Convention
Application and Interpretation of Tax Treaties
Base Erosion and Profit Shifting
Procedural Law – Important Expressions

About The Author 
T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07. He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conference organized by various forums in the country and in international forums in abroad.He has authored various books such as Real Estate Transactions Tax Implications” an ICAI Publication, Depreciation and Losses under I.T. and Company Law”, a Bombay Chartered Accountants Society Publication and “Immovable Property Transaction and Income-tax Implications”, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on “Settlement Commission and Authority for Advance Rulings”. He has also authored  the text book titled “Direct – Tax Laws for C.A.Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded “Padma Shri by the President of India.
Mr. G. R. Hari
Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in practice of the Chartered Accountancy profession for the past 12  years. He has presented papers in Educational Institutions and Professional forums on technical subjects.