Bangar Combo Comprehensive Guide to DT and IDT (GST + Custom ) for May 2020 CA Final
This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme Applicable for May 2020 Exams
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General Information:
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Publication: Aadhya Prakashan
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Cover: Paperback
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Language: English
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ISBN Number: 9788190502702, 9788190502696
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Number of Pages: 818 + 762
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Edition: 15th, 2020
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Useful For: CA Final New Scheme and Old Scheme
Comprehensive Guide to "Direct Tax Laws & International Taxation"
It is with great pride and pleasure that we bring to you our book - “Comprehensive Guide to Direct Tax Laws and International Taxation” that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.
Keeping into mind the feedback of the readers of the book, we have made necessary changes in the contents, outlook and overview of the book with a view to make it more precise and student-friendly.
The book incorporates the following :
■ Amendments made by Finance (No. 2) Act, 2019 applicable for Assessment Year 2020-21
■ All the latest developments in Income Tax Law including Circulars and Notifications upto 31st October, 2019.
■ 315 Illustrations have been arranged Topic-wise and Section-wise & appended with head notes for easy understanding.
■ Coverage of Past CA/CS Examination Questions.
SUBJECT INDEX
Part I : 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, 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
PART II : INTERNATIONAL TAXATION
Non Resident Taxation
Double Taxation Relief
Transfer Pricing and Other Anti-Avoidance Measures
Advance Rulings
Equalisation Levy
Overview of Model Tax Conventions**
Application and Interpretation of Tax Treaties**
Fundamentals of Base Erosion and Profit Shifting (BEPS)**
General Anti-Avoidance Rules (GAAR)
**Chapter : 30, 31 and 32 is not applicable for CA Final (Old) Course Students.
Comprehensive Guide to "Indirect Tax Laws (GST, CUSTOMS & FTP)"
It is with great pride and pleasure that we bring to you our book on Indirect Taxes — “Comprehensive Guide to Indirect Tax Laws” that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.
This book incorporates the following –
Analysis of the provisions of CGST Act, 2017, IGST Act, 2017 and Relevant Rules, 2017;
Customs Law as amended by Finance (No. 2) Act, 2019;
New and Unique 305 Illustrations [257 on GST & 48 on Customs & FTP] arranged Topic-wise/ Section-wise and Select Past Examination Questions;
Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws;
Revised Foreign Trade Policy [2015-2020];
Landmark Judgments & Select Cases of ICAI;
All the latest developments in the Indirect Tax Laws, including latest Circulars and Notifications upto October 31st, 2019.
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
7. Export and Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice Credit & Debit Notes and E-Way Bill
13. Accounts and Records
14. Payment of Tax, TDS & TCS
15. Returns
16. Refunds
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Administration, Demands and Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Job Work and Miscellaneous Provisions
■ SECTION B : CUSTOMS
25. Basic Concepts
26. Classification & Types of Customs Duties
27. Valuation
28. Importation and Exportation
29. Duty Drawback
30. Baggage, Postal Articles & Stores
31. Exemptions and Refunds
■ SECTION C : FOREIGN TRADE POLICY
32. Foreign Trade Policy (2015-2020)
