Direct Tax Laws Summary By TN Manoharan & G.R. Hari
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Author : TN Manoharan & G.R. Hari
Publisher : Snow White Publications Pvt. Ltd
Edition : For Nov 2017 Exam
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Summary of the entire CA Final syllabus is covered for quick revision. Frequency table showing chapter-wise distribution of marks in the last 5 CA Final DirectTax Laws exa minations. Amendments made by Finance Act, 2016 relevant for exams are given as separate chapter. Suggested answers for CA Final May 2017 Exam are included. Important exam-o riented Supreme Court and High Court case laws are discussed in a separate Chapt er. Select illustrat ions are provided for better understand ing of the concepts. Important & select questions of CA final exams are incl uded in the respective chapters. Model Test Paper is appended to faci litate the testing and evaluation of the presentation ski ll s. Contents:- 1. Preliminary 2. Basis of Charge 3. Incomes which do not form part of Total Income 4. Computation of Total Income 4A. Salaries 5. Income from House Property 6. Profits and Gains of Business or Profession 7. Capital Gains 8. Income From other Sources 9. Income of Other Persons, Included in Assessee’s Total Income 10. Aggregation of Income and Set Off or Carry Forward of Loss 11. Deductions to be made in Computing Total Income 12. Rebates and Relief 12A. Heads of Income – At a glance 13. Double Taxation Relief 14. Special Provisions relating to Avoidance of Tax 15. Special provisions relating to income of Non-Residents 16. Special provisions applicable to companies 17. Income – tax Authorities 18. Procedure for Assessment 19. Liability in Special Cases 20. Special provisions applicable to firms 21. Alternate Minimum Tax 22. Collection, Recovery of Tax and Refunds 23. Settlement of Cases 24. Advance Rulings 25. Appeals and Revisions 26. Requirement as to mode of acceptance, Payment or Repayment in certain cases to Counteract evasion of tax 27. Penalties imposable 28. Offences and prosecutions 29. Miscellaneous 30. Recent Amendments of Finance Act 2015 31. Select Exam Oriented Recent Case Law 32. Suggested Answers for C.A Final, November 2014 Exam 33. Suggested Answers for C.A Final, May 2015 Exam 34. Model Test Pape 35. Suggested answers for Model Test Paper 36.Suggested Answers for C.A Final, Nov 2016 Exam 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 conferences 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.