The distinguishing features of this book are
- Coverage of summary of the important provisions of the Direct Taxes, under heading “Summarized Points for Revision”;
- Coverage of “International Taxation” as per New syllabus of ICAI.
- Coverage of past 25 years’ questions ;
- Chapter-wise arrangement of questions ;
- Topic/section-wise arrangement of questions in each Chapter ;
- Suggested answers strictly as per the law as amended by Finance Act, 2017 applicable for Assessment Year 2018-19 ;
- For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
- Solved Paper November, 2017 Exam
Subject Index
DIRECT TAX LAWS
- Basic Concepts
- Residential Status
- Salaries
- 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, VVC/VCF, 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
INTERNATIONAL TAXATION
- 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. Yogendra Bangar
• President’s Award holder of the IC51
• Rank holder in Cbartered Accountancy Examination
• Faculty Member ICA and CMA Institute in Jaipur
• Presently conducting Classes for Professional Courses
• Author of various books at UG, PG and professional levels
• Contributing articles to leading magazines and newspapers
Dr. Vandana Bangar
• Author of various books at UG, PG and professional levels.
• Faculty in Business and Corporate Laws.
• Consultant in Direct and Indirect Taxation.
• A prolific author and contemporary writer of articles in leading magazines and newspapers
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