Taxmann CA Final Cracker Direct Tax Laws By CA Ravi Chhawchharia
Taxmann CA Final Cracker Direct Tax Laws By CA Ravi Chhawchharia
Description
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:
- Past Exam Questions and Answers, including November 2020 Exam
- [500+ Practical Questions] along with their solutions
- [Chapter-wise] marks distribution & trend analysis of Past Exams
- 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
Contents of this book are as follows:
Part I – Direct Tax Laws (70 Marks)
- Income from Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Tax on Conversion of Unaccounted Money
- Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income)
- Set-off of Losses or Carry Forward and Set-off of Losses
- Deductions from Gross Total Income
- Taxation of Co-Operatives Societies
- Deduction for Special Economic Zone
- Expenditure on Exempt Income
- Taxation of Political Parties & Electoral Trust
- Taxation of Charitable/Religious Trusts
- Taxation of Mutual Concerns
- Minimum Alternate Tax (MAT)
- Taxation of Firms, LLP and AOP/BOI
- Alternate Minimum Tax
- Taxation of Business Trusts (REITs, InvITs)
- Application vs. Diversion of Income
- Assessment Procedures
- Appeals and Revisions
- Survey, Search and Seizure
- Penalties and Prosecutions
- Settlement Commission
- Liability in Special Cases
- Assessment of HUF
- Tax Deduction and Collection at Source
- Collection and Recovery of Tax
- Interest
- Miscellaneous Topics, STT/CTT and IFSC
- Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation (30 Marks)
- Tax Incidence in India
- Taxation of Non-Residents
- Double Taxation Relief
- Transfer Pricing
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions
- Application and Interpretation of Tax Treaty
About the Author
An All India Rank holder Chartered Accountant, CA Ravi Chhawchharia also secured All India Ranks in Company Secretaries and Cost Accountancy examinations. He stood 1st in Western India with All India 3rd Rank in Cost Accountancy (ICAI) Final exams and 4th Rank at All India level in Company Secretaries (ICSI) exams for two consecutive times. He had highest marks in India in the paper of Management accounting, Company accounts and Cost Management. He has been a consistent topper throughout his academics and professional examinations.
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