CA Final Direct Tax Laws and International Taxation (Old & New Syllabus) By Dr. Vandana Bangar & Dr. Yogendra Bangar May 2019 Exam
|BOOKAUTHOR||Dr. Vandana Bangar, Dr. Yogendra Bangar|
|EDITION||13th Edition 2019|
|NUMBER OF PAGES||802|
It is with great pride and pleasure that we bring to you 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.
Keeping into mind the feedback of the readers of the book, we have made necessary changes in the contents, outlook and overview of the book with a view to make it more precise and student-friendly.
■ Amendments made by Finance Act, 2018 applicable for Assessment Year 2019-20
■ All the latest developments in Income Tax Law including Circulars and Notifications upto 31st October, 2018.
■ 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
- 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, 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 : 30, 31 and 32 is not applicable for CA Final (Old) Course Students.