ABOUT THE BOOK
CA Final Direct Tax Compiler For November 2021 Exam. (A.Y. 2021-22) By CA Durgesh Singh
Key Highlights –
- 500 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.
- Impact of Finance Act, 2020: Taxation Laws Amendment Act. 2020.
- 212 Mulhple Choice Questions for Practice.
- November 2020 Exams Question and Answers of both Old and New Course have been Covered.
1. Income Tax Rates
2. Income from Salaries
3. Income from House Properties
4. Profits and Gains from Business or Profession
5. Business Dedcutions Under Chapter VIA and Section 10AA
6. Income Computation and Disclosure Standards (ICDS)
7. Alternate Minimum Tax (AMT)
8. Assessment of Partnership Firm
9. Chapter VIA Deductions
10. Capital Gains
11. Income from Other Sources
12. Set Off and Carry Forward of Losses
13. Clubbing Provisions
14. Additional Q & A
15. Assessment Procedures
16. Rectification, Appeal & Revision
17. Recovery Proceedings
18. Settlement Commission
19. Penalties and Prosecution
20. Refund Provisions
21. Special Tax Rates of Companies
22. Alternative Tax Regime
23. Co-operative Society and Producer Company
24. Taxation of Dividend
25. Surrogate Taxation
26. Trust Taxation
27. Assessment of Association of Person (AOP) & Body of Individuals (BOI)
28. Tax Deducted at Source (TDS)
29. Tax Collected at Source (TCS)
30. Advance Tax and Interest
31. Non-Resident Taxation
32. Taxation of NR Sportsman
33. Double Taxation Relief
34. Equalisation Levy
35. Transfer Pricing
36. Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties
37. Miscellaneous Provisions of International Taxation
38. General Anti Avoidance Rule (GAAR)
39. Additional Questions for Practice
40. 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.