Bharat’s Capsule Direct Tax Laws & International Taxation For AY 2023-2024 for CA Final By DURGESH SINGH Applicable for May/Nov 2023 Exams

Bharat’s Capsule Direct Tax Laws & International Taxation For AY 2023-2024 for CA Final By DURGESH SINGH Applicable for May/Nov 2023 Exams

Description
Volume 1

Part – A
1 Income Tax Rates (For A.Y. 2021-22)
2 Income from Salary
3 Income from House Property
4 Profits and Gains from Business or Profession
5 Business Deductions Under Chapter VIA and 10AA
6 Income Computation and Disclosure Standards (ICDS)
7 Alternate Minimum Tax (AMT)
8 Assessment of Partnership Firm
9 Chapter VIA Deductions
10 Capital Gains
11 Income from Other Sources
12 Set Off and Carry Forward of Losses
13 Clubbing Provisions
14 Additional Q & A

Part – B
15 Assessment Procedure
16 Rectification, Appeal & Revision
17 Recovery Proceedings
18 Settlement Commission & AAR
19 Penalties & Prosecution
20 Refund Provisions
21 Case Laws

Volume 2

Part – C
1 Special Tax Rates of Companies
2 Alternative Tax Regime
3 Co-Operative Society & Producer Companies
4 Taxation of Dividend
5 Surrogate Taxation
6 Trust Taxation
7 Hindu Undivided Family
8 Assessment of Association of Person (AOP) & Body of Individual (BOI)
9 Liabilities in Special Cases

Part – D
10 Tax Deducted at Source (TDS)
11 Tax Collected at Source (TCS)
12 Advance Tax and Interest

Part – E
13 Non Resident Taxation
14 Taxation of NR Sportsman
15 Double Taxation Relief
16 Miscellaneous Provision
17 Equalisation Levy
18 Transfer Pricing
19 Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties –(Only for New Syllabus)
20 Miscellaneous Part of International Taxation – (Only for New Syllabus)
21 General Anti Avoidance Rules (GAAR)
22 Additional Practical Problems
23 Case Laws
24 Appendices
25 Multiple Choice Questions