Comprehensive Guide to Direct Tax Laws and International Taxation ( New & Old Syllabus ) BY DR. YOGENDRA BANGAR DR. VANDANA BANGAR
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Author : Yogendra Bangar
Publisher : Aadhya Prakashan
Edition : 11th For May 2018 Exam
Author: Yogendra Bangar Cover: Paperback Publication: Aadhya Prakashan Language: English Description It is with great pride and pleasure that we bring to you Revised Edition of our book - “Comprehensive Guide to Direct Tax Laws and International Taxation” that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme. For ease of studies, this book has been divided into two parts. Part-I covers “Direct Tax Laws” and Part-II covers “International Taxation”. The book incorporates the following : ■ Amendments made by Finance Act, 2017 applicable for Assessment Year 2018-19. ■ All the latest developments in Income Tax Law including Circulars and Notifications upto 31st October, 2017. ■ Illustrations have been arranged Topic-wise and Section-wise & appended with head notes for easy understanding. ■ Coverage of Past CA/CS Examination Questions. Part I : Direct Tax Laws Basic Concepts Residential Status 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 Aggregation of Income and Set-off or Carry Forward of Loss Deductions from Gross Total Income Assessment of Various Entities (Individuals, HUF, Firms/ LLP, AOP/ BOI, Co-operative Societies, Securitisation Trusts, VCC/ VCF, Business Trusts & AIF) Incomes Exempt from Tax Assessment of Trusts Assessment of Companies Tonnage Tax Scheme Income Tax Authorities Procedure for Assessment Liability in Special Cases Tax Deduction and Tax Collection at Source Advance Tax, Recovery, Interest and Refunds Settlement of Cases Appeals and Revision Miscellaneous Provisions and Penalties & Prosecution Tax Planning, Tax Evasion and Tax Avoidance Part II : International Taxation Non Resident Taxation Double Taxation Relief Transfer Pricing and Other Anti-Avoidance Measures Advance Rulings Equalisation Levy Overview of Model Tax Conventions** Application and Interpretation of Tax Treaties** Fundamentals of Base Erosion and Profit Shifting (BEPS)** General Anti-Avoidance Rules (GAAR) **Chapter : 6, 7 and 8 is not applicable for CA Final (Old) Course Students.