CA Final/CMA , Padhuka Direct Taxes- A Ready Referencer For May 2020 Exams (Old & New Syllabus) By CA G Sekar
This Book is useful for CA Final / CMA students (Old & New Syllabus) Appearing in May 2020 Exam and onward.
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General Information:
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Author: G. sekar
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Publication: Wolters Kluwer
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Cover: Paperback
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Language: English
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ISBN Number: 9789389702286
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Edition: 21st, Edition, Dec, 2019
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Useful For: CA Final / CMA Students (Old & New Syllabus)
Highlights of this Book -
Full Syllabus Coverage in Direct Tax Law.
Circulars, Notifications and up-to-date Case Law.
Amendments made by Finance (No.2) Act, 2019 highlighted.
Solved illustrations as guidance for Exam presentation.
Use of Tables & Flowcharts for quick learning.
Effective Presentation in a refreshing Style.
Chapter Overview at the beginning of each Topic.
Fast Track Referencer for quick revision.
Step by Step Guide for Conceptual clarity
Contents -
Part -1 Basic of Income Tax Act, 1961
Basic Concepts in Income Tax Law
Residential Status and Taxability in India
Analysis of Exemptions
Part II Heads of Income & their taxability
Income from Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Part III – Computation of total Income
Income of other persons included in Assessee’s Total Income
Set off and Carry Forward of Losses
Deductions under Chapter VI-A
Relief for Salaried Employees
Agricultural Income
Tax Planning
Part IV Taxation of various persons and miscellaneous
Taxation of Individuals
Taxation of HUF
Taxation of Partnership Finn
Taxation of Limited Liability Partnerships
Taxation of Companies
Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
Taxation of Co-operative Societies
Taxation of Association of Persons
Assessment of Trusts
Taxation of Persons Others
Miscellaneous
Part V – Non-Resident Taxation
Taxation of Non-Residents
Taxation of International Transactions
Double Taxation Avoidance Agreements
Part VI -.ICDS
Income Computation and Disclosure Standards
Part VII- Income Tax Authorities arid Income Tax Assessment
Income Tax Authorities
Assessment Procedure – Duties of Assessee
Assessment Procedure – Powers of the Department
cnt Procedure – Various Assessments
AsseSS1nent Procedure – Income Escaping Assessments
Assessment Procedure – Search Assessment
Liability in Special Cases
Part VIII – Remedies for Assessee and Department
Settlement Commission
Rectification and Revision
Appeals to Various Authorities
Authority for Advance Rulings
Part IX- Collection and Recovery of Tax
Tax Deducted at Source
Advance Tax, Collection and Recovery of ‘fax
Interest
Refunds
Penalties and Prosecutions
Part X – International Taxation (For New Syllabus)
46. Overview of Model Tax Conventions
47. Application and Interpretation of Tax Treaties
48. Fundamentals of Base Erosion and Profit Shifting
For Students Opting under CA Final (New Syllabus) – Chapter 46 – 48 are included in the Syllabus.these Chapters are not applicable for CA Final (Old Syllabus)