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:
  • Author: G. sekar
  • Publication: Wolters Kluwer
  • Cover: Paperback
  • Language: English
  • ISBN Number: 9789389702286
  • Edition: 21st, Edition, Dec, 2019
  • 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)