Bharat CA Final Direct Tax Main Book + Compiler By Durgesh Singh
Bharat CA Final Direct Tax Main Book + Compiler By Durgesh Singh
Capsule Studies on Direct Tax Laws & International Taxation
Contents
| Volume 1 – Part – A | ||
| 1 | Income Tax Rates (For A.Y. 2021-22) | |
| 2 | Income from Salary | |
| 3 | Income from House Property | |
| 4 | Profits and Gains from Business or Profession | |
| 5 | Business Deductions Under Chapter VIA and 10AA | |
| 6 | Income Computation and Disclosure Standards (ICDS) | |
| 7 | Alternate Minimum Tax (AMT) | |
| 8 | Assessment of Partnership Firm | |
| 9 | Chapter VIA Deductions | |
| 10 | Capital Gains | |
| 11 | Income from Other Sources | |
| 12 | Set Off and Carry Forward of Losses | |
| 13 | Clubbing Provisions | |
| 14 | Additional Q & A | |
| Part – B | ||
| 15 | Assessment Procedure | |
| 16 | Rectification, Appeal & Revision | |
| 17 | Recovery Proceedings | |
| 18 | Settlement Commission & AAR | |
| 19 | Penalties & Prosecution | |
| 20 | Refund Provisions | |
| 21 | Case Laws | |
| Volume 2 – Part – C | ||
| 1 | Special Tax Rates of Companies | |
| 2 | Alternative Tax Regime | |
| 3 | Co-Operative Society & Producer Companies | |
| 4 | Taxation of Dividend | |
| 5 | Surrogate Taxation | |
| 6 | Trust Taxation | |
| 7 | Hindu Undivided Family | |
| 8 | Assessment of Association of Person (AOP) & Body of Individual (BOI) | |
| 9 | Liabilities in Special Cases | |
| Part – D | ||
| 10 | Tax Deducted at Source (TDS) | |
| 11 | Tax Collected at Source (TCS) | |
| 12 | Advance Tax and Interest | |
| Part – E | ||
| 13 | Non Resident Taxation | |
| 14 | Taxation of NR Sportsman | |
| 15 | Double Taxation Relief | |
| 16 | Miscellaneous Provision | |
| 17 | Equalisation Levy | |
| 18 | Transfer Pricing | |
| 19 | Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties –(Only for New Syllabus) | |
| 20 | Miscellaneous Part of International Taxation – (Only for New Syllabus) | |
| 21 | General Anti Avoidance Rules (GAAR) | |
| 22 | Additional Practical Problems | |
| 23 | Case Laws | |
| 24 | Appendices | |
| 25 | Multiple Choice Questions | |
CA Final Direct Tax Compiler
Contents
- Income Tax Rates
- Income from Salaries
- Income from House Properties
- Profits and Gains from Business or Profession
- Business Dedcutions Under Chapter VIA and Section 10AA
- Income Computation and Disclosure Standards (ICDS)
- Alternate Minimum Tax (AMT)
- Assessment of Partnership Firm
- Chapter VIA Deductions
- Capital Gains
- Income from Other Sources
- Set Off and Carry Forward of Losses
- Clubbing Provisions
- Additional Q & A
- Assessment Procedures
- Rectification, Appeal & Revision
- Recovery Proceedings
- Settlement Commission
- Penalties and Prosecution
- Refund Provisions
- Special Tax Rates of Companies
- Alternative Tax Regime
- Co-operative Society and Producer Company
- Taxation of Dividend
- Surrogate Taxation
- Trust Taxation
- Assessment of Association of Person (AOP) & Body of Individuals (BOI)
- Tax Deducted at Source (TDS)
- Tax Collected at Source (TCS)
- Advance Tax and Interest
- Non-Resident Taxation
- Taxation of NR Sportsman
- Double Taxation Relief
- Equalisation Levy
- Transfer Pricing
- Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties
- Miscellaneous Provisions of International Taxation
- General Anti Avoidance Rule (GAAR)
- Additional Questions for Practice
- Multiple Choice Questions
ABOUT THE AUTHOR:-
CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & I PCC level
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