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Capsule Studies on DIRECT TAX LAWS ( Old and New Syllabus ) By CA DURGESH SINGH

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Author : CA. DURGESH SINGH
Publisher : Bharat
Edition : For May 2019 Exam

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Book Details

About  CA Final  DIRECT TAX LAWS & International Taxation (A.Y. 2019-20)



Contents  -

Part – A

Income Tax Rates (For A.Y. 2019-20)
Income from House Property
Profits and Gains from Business or Profession
Business Deductions Under Chapter VIA and 10AA
Income Computation and Disclosure Standards (ICDS)
Alternate Minimum Tax (AMT)
Assessment of Partnership Firm
Surrogate Taxes
Capital Gains
Income From Other Sources
Set Off and Carry Forward of Losses



Part – B

Assessment Procedure, Appeals, Revision, Settlement Commission & AAR
Penalties & Prosecution
Miscellaneous Questions & Answer


Part – C

Clubbing Provisions
Hindu Undivided Family
Co-Operative Society and Producer Companies
Trust, Institutions and Political Parties
Assessment of Association of Person (AOP) & Body of Individuals (BOI)
Special Tax Rates of Companies
Liabilities in Special Cases
Chapter VIA Deductions


Part – D

Tax Deducted at Source (TDS)
Tax Collected at Source (TCS)
Advance Tax and Interest

Part – E

International Taxation
Transfer Pricing
Specific Anti Avoidance Rule (SAAR) (Finance Act, 2018)
General Anti Avoidance Rules (GAAR)
Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties – (Only for New Syllabus)
Base Erosion & Profit Shifting Action Plan - (Only for New Syllabus)
Case Laws
Appendices



 
ABOUT THE AUTHOR  -
CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & I PCC level.