CA FINAL DIRECT TAX COMPACT HANDWRITTEN NOTES BY CA BHANWAR BORANA (OLD & NEW SYLLABUS) MAY 2019 EXAM

PRODUCT DESCRIPTION

Description

Covers Amendments made by Finance Act 2018 Covered all Case Laws applicable for May 2019 Exam.COMPACT is a Indias First Handwritten colored book for CA Final Direct Tax by CA Bhanwar Borana. Its amended by Finance Act 2018 Applicable for May 2019. This book has all Case Laws Relevant For May 2019 Exam.It includes

Learning is a fun, but do you find it exhaustive Are you finding difficulty in getting The right content in the right way and are you looking for a compact Way of learning The book will happily answer all the questions. It is written while keeping your Convenience in mind. It is easy to read, nice to look and precise for making your Understand the key concepts in the most interesting way. I have struggled during my ca Final exams when i used to refer to multiple books and notes. Exam times were a mad Rush. I often used to get confused with what to refer and how to remember. I always worked hard to make learning simpler and easier for anyone to understand and apply I am highly delighted to introduce a handwritten fonts book called” compact” which is A complete guide for a ca final student it is a quick refresher before any exam and can Be great friend in celebrating your success with you I started writing it, and it took 40 days to complete it. I recognize the efforts of every Person who helped me in bringing this idea alive I dedicate this book to each student who is aspiring to become a charted accountant?And contribute in the growth of our country “COMPACT”is a color- coded book for easy understanding

• Black-Headings
• Blue – Main Content
• Red – Important Point &. Words
• Green – Amendments

Contents

1. Tax Rate & Marginal Relief
2. Income from capital gain
3. Income from other Sources
4. Profit or Gain from Business &. Profession
5. Taxation in case of Amalgamation &. Demerger
6. Dividend &. Bonus Stripping Transactions
7. Taxation of Dividend &. Deemed Dividend
8. Taxation in Case of Liquidation
9. Taxation in Case of Buyback
10. Taxation in Case of Units
11. Taxation of political Parties
12. Taxation of Electoral Trust
13. Taxation of Firm l LLP
14. Taxation of Trust (Sec 11/12/13)
15. Tax on Accreted Income of Certain Trust or Institution
16. Taxation of AOP / BOI
17. Taxation of Business trust
18. Taxation of Investment fund
19. Taxation of securitization trust
20. Minimum alternate tax (MAT)
21. Alternate Minimum Tax (AMT)
22. Taxation of Co-Op Societies
23. Deduction U/S 10-AA (SEZ)
24. Deduction under Chapter VI-A
25. Return Filing &. Assessment Procedure
26. Appeal &. Revision
27. Advance Tax
28. Interest u/s 234A/B/C/D & 244A
29. Tax Deducted & Collected at Source (TDS/TCS)
30. Income Tax Settlement commission (ITSC)
31. Cash Loan / Deposits / Advances
32. Clubbing of Income
33. Set-off &. C/F of Losses
34. Income from Salary
35. Income from house property
36. Agriculture Income
37. Tonnage Taxation
38. Expenditure incurred in relation to exempt income
39. Tax planning Avoidance Evasion & GAAR
40. Liability in special cases
41. Penalties
42. Miscellaneous Provisions (SFT)
43. Income Computation and Disclosure standard (ICDS)
44. Double taxation Avoidance (DTAA)
45. Transfer Pricing
46. Taxation of NRI
47. Special Rates of tax
48. Taxation of GDR
49. Authority of advance Ruling (AAR)
50. Residential status & Scope of total income (some Aspects)
51. Equalisation Levy
52. Fundamentals Of Base Erosion And Profit Shifting
53. Overview Model Tax Conventions
54. Application and Interpretation Of Tax Treaties