About Product
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: o Past Exam Questions and Answers, including November 2020 Exam o [500+ Practical Questions] along with their solutions o [Chapter-wise] marks distribution & trend analysis of Past Exams o 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: o [64th Edition] of Taxmann’s Direct Taxes Law & Practice o [1st Edition] of Taxmann’s Direct Taxes Laws & International Taxation (Set of 2 Volumes) o [1st Edition] of Taxmann’s Class Notes on Direct Tax Laws & International Taxation o [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) o Income from Salaries o Income from House Property o Profits and Gains of Business or Profession o Capital Gains o Income from Other Sources o Tax on Conversion of Unaccounted Money o Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income) o Set-off of Losses or Carry Forward and Set-off of Losses o Deductions from Gross Total Income o Taxation of Co-Operatives Societies o Deduction for Special Economic Zone o Expenditure on Exempt Income o Taxation of Political Parties & Electoral Trust o Taxation of Charitable/Religious Trusts o Taxation of Mutual Concerns o Minimum Alternate Tax (MAT) o Taxation of Firms, LLP and AOP/BOI o Alternate Minimum Tax o Taxation of Business Trusts (REITs, InvITs) o Application vs. Diversion of Income o Assessment Procedures o Appeals and Revisions o Survey, Search and Seizure o Penalties and Prosecutions o Settlement Commission o Liability in Special Cases o Assessment of HUF o Tax Deduction and Collection at Source o Collection and Recovery of Tax o Interest o Miscellaneous Topics, STT/CTT and IFSC o Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR) Part II – International Taxation (30 Marks) o Tax Incidence in India o Taxation of Non-Residents o Double Taxation Relief o Transfer Pricing o Advance Rulings o Equalisation Levy o Overview of Model Tax Conventions o Application and Interpretation of Tax Treaty
Tags:
Direct Tax;
Taxation;
Law;
Taxmann Cracker;
