Aadhyas CA Final DT and IDT Quick referencer cum Compiler
Aadhyas CA Final DT and IDT Quick referencer cum Compiler
Aadhyas CA Final Indirect Tax Laws Quick referencer cum Compiler
The distinguishing features of this book are
This book incorporates the following –
- Finance Act, 2020 (Effective Provisions) & all Amendments up to 31 ‘ October, 2020
- Summarized Points for Quick Revision
- Tables, Flow Charts and Diagrams for Easy understanding & Quick Recap
- New & Unique 382 Illustrations (295 on GIT and 87 on Customs & FTP)
- Past Exam Questions, ICAI Practice Questions &: RTP
- Solved Paper CA Final November. 2020
SUBJECT INDEX
■ SECTION A : GOODS AND SERVICES TAX (GST)
1.GST in India – A Brief Introduction
2.Supply under GST
3.Charge of GST
4.Composition Levy
5.Exemption from GST
6.Place of Supply, Export and Import
7.Time of Supply 8.Value of Supply
9.Input Tax Credit 10.Registration
11.Tax Invoice, Credit and Debit Notes & E-way Bill
12.Accounts and Records
13.Payment of Tax, TDS & TCS
14.Returns
15.Refunds
16.Administration, Assessment and Audit
17.Inspection, Search, Seizure and Arrest
18.Demands, Recovery & Liability to Pay in Certain Cases
19.Advance Ruling, Appeals and Revision
20.Offences and Penalties
21.Job-Work and Miscellaneous Provisions
■ SECTION B : CUSTOMS
22.Basic Concepts
23.Classification & Types of Customs Duties
24.Valuation 25.Importation and Exportation
26.Duty Drawback
27.Baggage, Postal Articles & Stores & Search
28.Exemptions and Refunds
■ SECTION C : FOREIGN TRADE POLICY
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
Mr. Bangar a member of ICAI, is the founder and pioneer of AADHYAS – Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996. Beginning with table coaching to a couple of students, he has over the years, step by step with great determination and hardwork built a strong “Knowledge based” education support system providing a platform to aspiring students to pursue and achieve their goals. He believes in the saying, “Learn as if you were to live forever”, it is his continuous thirst for knowledge that has gained him a name amongst intellectual heads in the renowned Institutes of Commerce. His commitment for quality education has enabled him to develop a unique method of teaching and learning which retains the strong characteristics of conservative learning and teaching methods developed in lines with the latest technologies. Thus, blending the values of traditional system with the modern concept of education with technology
Dr. Vandana Bangar
Mrs. Bangar a member of ICAI, is a person with a bright and successful educational background. She joined her husband Shri Yogendra Bangar in this association as a faculty in Business and Corporate Laws. She believes that the strongest people aren’t always the people who win, but the people who don’t give up when they lose. She has been a strong support in building the Academy. Being committed towards achieving the vision set for Aadhyas, she has left no stone unturned in taking the institution to its present heights.
The post Aadhya Prakashan Combo CA Final A Quick Referencer cum Compiler Direct Tax Laws and Indirect Tax Laws Old and New Syllabus By Dr. Yogendra Bangar and Dr. Vandana Bangar Applicabe for May 2021 Exam appeared first on MakeMyDelivery.