ABOUT THE BOOK
Direct Tax Laws and International Taxation – A Quick Referencer cum Compiler By Dr Yogendra Bangar and Dr Vandana Bangar
Coverage of summary of the important provisions of the Direct Tax Laws and International Taxation, under the heading “Summarized Points for Revision”
Features of this book :-
- Coverage of past 15 years’ questions.
- Chapter-wise arrangement of questions.
- Topic/section-wise arrangement of questions in each Chapter.
- Tables, Flow Charts and Diagrams for Easy understanding and Quick Recap of Direct Tax Laws and International Taxation.
- Suggested answers strictly as per the law as amended by Finance Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021-22
- For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
- Solved Paper (New Syllabus) – November 2020 and January 2021
DIRECT TAX LAWS
- Basic Concepts
- Residential Status
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Income of other persons included in Assessee’s Total Income
- Aggregation of Income and Set-off or Carry Forward of Loss
- Deductions from Gross Total Income
- Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI, Co‑operative Societies, Securitisation Trusts, Business Trusts & AIF)
- Incomes Exempt from Tax
- Assessment of Trusts
- Assessment of Companies
- Tonnage Tax Scheme
- Income Tax Authorities
- Procedure for Assessment
- Liability in Special Cases
- Tax Deduction and Tax Collection at Source
- Advance Tax, Recovery, Interest, and Refunds
- Settlement of Cases
- Appeals and Revision
- Miscellaneous Provisions and Penalties & Prosecution
- Tax Planning, Tax Evasion, and Tax Avoidance
- Assessment of Non-Resident
- Double Taxation Relief
- Transfer Pricing and Other Anti-Avoidance Measures
- Advance Ruling, Equalisation Levy and GAAR
- Overview of Model Tax Conventions, Application, and Interpretation of Tax Treaties and Fundamentals of BEPS [**]
- Chapter: 29 is not applicable for CA Final (Old) Course Students.
ABOUT THE AUTHOR
DR. Vandana Bangar