Aadhya Prakashan Direct Tax Laws and International Taxation Yogendra Bangar
Aadhya Prakashan Direct Tax Laws and International Taxation Yogendra Bangar
The distinguishing features of this book are
- Summarized Points for Quick Revision
- Law as amended by the Finance Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021·22
- Suggested Answers as per Assessment Year 2021-22
- Tables, Flow Charts and Diagrams for Easy understanding
- Past 15 years’ CA/CS Examination Questions
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
The post Aadhya Prakashan CA Final A Quick Referencer cum Compiler Direct Tax Laws and International Taxation Old and New Syllabus By Dr. Yogendra Bangar Dr. Vandana Bangar Applicable for May 2021 Exam appeared first on MakeMyDelivery.