MCQs on Direct Tax Laws & International Taxation By T.N. Manoharan & G.R. Hari

Contents -

Direct Tax Laws

Preliminary

Basis of Charge

Incomes which do not form part of Total Income

Computation of Total Income

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 to be made in Computing Total Income

Rebates and Relief

Income computation and disclosure standards (ICDS)

Basic provisions applicable to companies

Minimum alternate tax

Tax on distributed profits by certain entities

Special provisions relating to income of shipping company

Income Tax authorities

Procedure for assessment

Liability in special cases

Provisions applicable to firms

Taxation of Trusts

Provisions relating to certain persons other than a company (AMT)

Deduction and Collection of Tax

Advance Tax, Recovery and Refunds

Settlement of Cases

Appeals and Revisions

Requirement as to mode of acceptance, Payment or Repayment in certain cases to Counteract evasion of tax

Penalties imposable

Offences and prosecutions

Miscellaneous

Tax Management & GAAR

International Taxation

Taxation Non- Resident

Transfer Pricing

Advance Rulings

Double Taxation Relief

Equalisation levy

Overview of Model Tax Convention

Application and Interpretation of Tax Treaties

Base Erosion and Profit Shifting