CA FINAL DIRECT TAX LAWS & INTERNATIONAL TAXATION BY DURGESH SINGH (OLD & NEW SYLLABUS) FOR MAY & NOV. 2019 EXAM
|EDITION||5th Edition 2019|
|PUBLISHER||Bharat Law House|
|NUMBER OF PAGES||100|
Why the Capsule Book
This book is the need of the hour where
- The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
- The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.
- Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
- All amendments and notifications upto 31-10-2018, applicable for A.Y. 2019-20, have been covered suitably both in its theoretical understandings as well as its practical implication. Some of the amendments of the Finance Act, 2018 are made in line with OECD BEPS Action plan for which I have provided the background understanding in “DS Comment” to enable the student to understand the “why” of the amendment.
- Decisions reported by the ICAI till date have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
- New incorporation of additional topics on International Taxation making it relevant even for new course students.
- Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.
- This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2018 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.
|Part – A|
|1||Income Tax Rates (For A.Y. 2019-20)||1 – 7|
|2||Income from House Property||8 – 21|
|3||Profits and Gains from Business or Profession||22 – 150|
|4||Business Deductions Under Chapter VIA and 10AA||151 – 162|
|5||Income Computation and Disclosure Standards (ICDS)||163 – 211|
|6||Alternate Minimum Tax (AMT)||212 – 218|
|7||Assessment of Partnership Firm||219 – 231|
|8||Surrogate Taxes||232 – 271|
|9||Capital Gains||272 – 395|
|10||Income From Other Sources||396 – 411|
|11||Set Off and Carry Forward of Losses||412 – 433|
|Part – B|
|12||Assessment Procedure, Appeals, Revision, Settlement Commission & AAR||437 – 540|
|13||Penalties & Prosecution||541 – 569|
|14||Miscellaneous Questions & Answer||570 – 573|
|Part – C|
|15||Clubbing Provisions||577 – 589|
|16||Hindu Undivided Family||590 – 591|
|17||Co-Operative Society and Producer Companies||592 – 595|
|18||Trust, Institutions and Political Parties||596 – 627|
|19||Assessment of Association of Person (AOP) & Body of Individuals (BOI)||628 – 635|
|20||Special Tax Rates of Companies||636 – 660|
|21||Liabilities in Special Cases||661 – 665|
|22||Chapter VIA Deductions||666 – 681|
|Part – D|
|23||Tax Deducted at Source (TDS)||685 – 719|
|24||Tax Collected at Source (TCS)||720 – 725|
|25||Advance Tax and Interest||726 – 738|
|Part – E|
|26||International Taxation||741 – 809|
|27||Transfer Pricing||810 – 874|
|28||Specific Anti Avoidance Rule (SAAR) (Finance Act, 2018)||875 – 876|
|29||General Anti Avoidance Rules (GAAR)||877 – 902|
|30||Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties – (Only for New Syllabus)||903 – 921|
|31||Base Erosion & Profit Shifting Action Plan – (Only for New Syllabus)||922 – 932|
|32||Case Laws||933 – 972|
|33||Appendices||973 – 984|