ABOUT THE BOOK
Capsule Studies Books on Direct Tax Laws & International Taxation For Nov 21 By CA Durgesh Singh. (Set Of 2 Books)
- Comprehensive coverage of all the topics.
- Impact of Finance Act.2020 Taxation Laws Amendment Act. 2020 thoroughly explained with their practical implications.
- Case laws reported till October. 2020 covered.
- More than 400 comprehensive problems and solutions covering almost all the aspects of law including the contemporary areas have been suitably covered to equip the students to face challenging exam paper.
- Multiple charts and summary prepared for better linkage of the provision and to facilitate its proper understanding.
Part – A
- Income Tax Rates (For A.Y. 2021-22)
- Income from Salary
- Income from House Property
- Profits and Gains from Business or Profession
- Business Deductions Under Chapter VIA and 10AA
- Income Computation and Disclosure Standards (ICDS)
- Alternate Minimum Tax (AMT)
- Assessment of Partnership Firm
- Chapter VIA Deductions
- Capital Gains
- Income from Other Sources
- Set Off and Carry Forward of Losses
- Clubbing Provisions
- Additional Q & A
Part – B
- Assessment Procedure
- Rectification, Appeal & Revision
- Recovery Proceedings
- Settlement Commission & AAR
- Penalties & Prosecution
- Refund Provisions
- Case Laws
Part – C
- Special Tax Rates of Companies
- Alternative Tax Regime
- Co-Operative Society & Producer Companies
- Taxation of Dividend
- Surrogate Taxation
- Trust Taxation
- Hindu Undivided Family
- Assessment of Association of Person (AOP) & Body of Individual (BOI)
- Liabilities in Special Cases
Part – D
- Tax Deducted at Source (TDS)
- Tax Collected at Source (TCS)
- Advance Tax and Interest
Part – E
- Non Resident Taxation
- Taxation of NR Sportsman
- Double Taxation Relief
- Miscellaneous Provision
- Equalization Levy
- Transfer Pricing
- Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties – (Only for New Syllabus)
- Miscellaneous Part of International Taxation – (Only for New Syllabus)
- General Anti Avoidance Rules (GAAR)
- Additional Practical Problems
- Case Laws
- Multiple Choice Questions
ABOUT THE AUTHOR
CA Durgesh Singh has overall 14 years teaching experience at CA Final in Both Direct And Indirect Taxes.
He is immensely popular with students for his teaching skills on The subject. With a big four background, he is currently a partner in a large CA firm with an expertise in Corporate taxation, International taxation and Indirect taxation matters.
His teaching focuses on concepts in the subject of taxes and he believes in the mantra that if you know why, you know how. He is the only faculty in India of repute to teach both Direct and Indirect Taxation at CA Final level.He is the only faculty to go beyond theoretical reading of the section and make students solve practice problems in the class which puts the students to ease during the examinations.
As a trend, 99.9% of his students score above 40 by default in the subject and a huge majority of them score an exemption as well thanks to his approach which is simplistic for each student to follow.
He can be accredited to bringing in the last day exam revision series for the students and his ABC analysis has been counted as one of the best in the country.
Further he has spearheaded the launch of courses on International Taxation,transfer pricing and GST to enable students to learn their basic principle and get meaningful job in big firm and MNCs.
Many of his students are well placed at senior position in big firm and MNC.