Product Details

• Author : Ravi Chhawchharia
• Edition : 2021
• ISBN No : 9789390585472

• Date of Publication : February 2021
• Weight (Kgs) : 0.65
• No. of papers : 616

Description

This book provides previous exam solved papers on ‘Direct Tax Laws & International Taxation’ under the New Scheme of Education and Training.

The Present Publication authored by CA Ravi Chhawchharia, is the Latest Edition for New/Old Syllabus (Updated till 31-10-2020), with the following noteworthy features:

• Income Tax Solutions as per Assessment Year 2021-22
• Coverage of this book includes:
  • Past Exam Questions and Answers, including November 2020 Exam
  • [500+ Practical Questions] along with their solutions
  • [Chapter-wise] marks distribution & trend analysis of Past Exams
  • As per revised syllabus announced by ICAI
• [Amended] Law stated in this book is as amended up to 31^st October 2020 & Covers the latest applicable provisions and amendments
• Also Available:
  • [64^th Edition] of Taxmann’s Direct Taxes Law & Practice
  • [1^st Edition] of Taxmann’s Direct Taxes Laws & International Taxation (Set of 2 Volumes)
  • [1^st Edition] of Taxmann’s Class Notes on Direct Tax Laws & International Taxation
  • [1^st Edition] of Taxmann’s Cracker on Direct Tax Laws & International Taxation
• Contents of this book are as follows:
• Part I – Direct Tax Laws (70 Marks)
  • Income from Salaries
  • Income from House Property
  • Profits and Gains of Business or Profession
  • Capital Gains
  • Income from Other Sources
  • Tax on Conversion of Unaccounted Money
  • Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income)
  • Set-off of Losses or Carry Forward and Set-off of Losses
  • Deductions from Gross Total Income
  • Taxation of Co-Operatives Societies
  • Deduction for Special Economic Zone
  • Expenditure on Exempt Income
  • Taxation of Political Parties & Electoral Trust
  • Taxation of Charitable/Religious Trusts
  • Taxation of Mutual Concerns
  • Minimum Alternate Tax (MAT)
  • Taxation of Firms, LLP and AOP/BOI
  •  Alternate Minimum Tax
  • Taxation of Business Trusts (REITs, InvITs)
  • Application vs. Diversion of Income
  • Assessment Procedures
  • Appeals and Revisions
  • Survey, Search and Seizure
  • Penalties and Prosecutions
  • Settlement Commission
  • Liability in Special Cases
  • Assessment of HUF
  • Tax Deduction and Collection at Source
  • Collection and Recovery of Tax
  • Interest
  • Miscellaneous Topics, STT/CTT and IFSC
  • Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
• Part II – International Taxation (30 Marks)
  • Tax Incidence in India
  • Taxation of Non-Residents
  • Double Taxation Relief
  • Transfer Pricing
  • Advance Rulings
  • Equalisation Levy
  • Overview of Model Tax Conventions
  • Application and Interpretation of Tax Treaty