r CA Final Scanner - Direct Tax Laws & International Taxation For Nov, 2019 Exams By Arinjay Jain

Fully solved questions for last 21 Exams as per Assessment Year 2019-2020

Contents -

Basic concepts

Residence and scope of total income

Income which do not form part of total income

Salary

Income from house property

Profits and gains of business or profession

Income from capital gain

Income from other sources

Income of other person included in assessees total Income

Aggregation of income, set off and carry forward of losses

Deduction from total income

Assessment of individual

Assessment of HUF

Assessment of partnership firms

Assessment of companies

Assessment of co-operative societies, mutual concerns, AOP, BOI and local authorities, REIT, INVIT and others

Assessment of LLP

Charitable or Religious Trust

Tax planning

Tax deduction at source

Income tax authorities

Assessment procedures

Appeals and revision

Settlement of tax cases

Penalties

Offences and prosecution

Liability in special cases

Miscellaneous provision

Non-resident taxation

Double taxation relief

Transfer pricing and other provisions to check avoidance of tax

Advance rulings

Equalisation levy

Overview of model tax conventions

Application and interpretation of tax treaties

Fundamentals of base erosion and profit shifting

Solved Paper – CA Final- May 2018 (Old Course)

Solved Paper – CA Final – Nov. 2018 (New Course)

Solved Paper – CA Final- Nov. 2018 (Old Course)

Solved Paper – CA Final- May. 2019 (Old and New Course)

About the Author

The author, CA Arinjay Kumar Jain is a Chartered Accountant, with more than 17 years post qualification experience in Income Tax, International Taxation and Mergers and Acquisition Taxation. He is an All India Rank Holder at the CA Final November 2001 examinations, and has worked with consulting firms like KPMG, in a Director position advising some of the World’s biggest companies and large Indian Corporate Houses in the area of Direct Tax, International Tax and other areas of taxation. As an academician, the author has been involved in training thousands of Chartered Accountants, in the area of Tax in live training session at biggest tax consulting firms, ICAI post qualification courses and coaching on CA curriculum to CA Interns at a Big Four. He has worked as an Editor of International Taxation Journal in past, published with a leading tax publication in India.