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Direct Tax Laws and International Taxation Summary (Old and New Syllabus ) By TN Manoharan & G.R. Hari

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Author : TN Manoharan & G.R. Hari
Publisher : Snow White Publications Pvt. Ltd
Edition : For May / Nov 2018 Exam

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Book Details

Description  -

Summary of the entire CA Final syllabus covered for quick revision
Amendments made by Finance Act, 2017 relevant for exams are given as separate chapte
Important concepts of International Taxation, viz., BEPS, DTAA, Transfer pricing, Interpretation of treaties et, are dealt in a lucid manner for better understanding.
Important exam-oriented Supreme Court and High Court case law are discussed in a separate chapter.
Suggested answers for CA Final November 2017 Exam are incl
Select illustrations are provided for better understanding of the concept
Important & select questions of CA final exams are included in the respective chapters.
Model Test Paper is appended to facilitate the testing and evaluation of presentation skills.

Contents  -

Direct Tax Law

Basis of Charge
Incomes which do not form part of Total Income
Taxation of Trusts
Computation of Total Income
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
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.