CA Final New Syllabus Direct Tax Laws & International Taxation by CA Ravi Chhawchharia [ Cracker-cum-Compiler]

CA Final New Syllabus Direct Tax Laws & International Taxation by CA Ravi Chhawchharia [ Cracker-cum-Compiler]



Product Details

  • Author : Ravi Chhawchharia
  • Edition : 2021
  • ISBN No : 9789390585472
  • Date of Publication : February 2021
  • Weight (Kgs) : 0.65
  • No. of papers : 616


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 31st October 2020 & Covers the latest applicable provisions and amendments
  • Also Available:
    • [64th Edition] of Taxmann’s Direct Taxes Law & Practice
    • [1st Edition] of Taxmann’s Direct Taxes Laws & International Taxation (Set of 2 Volumes)
    • [1st Edition] of Taxmann’s Class Notes on Direct Tax Laws & International Taxation
    • [1st 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
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