VG learning CA Final Direct tax The Question Book By Vinod Gupta Applicable for May 2024 Exam

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VG learning CA Final Direct tax The Question Book By Vinod Gupta Applicable for May 2024 Exam

VG learning CA Final Direct tax The Question Book By Vinod Gupta Applicable for May 2024 Exam

This compilation of questions of last 27 years of CA Final Exams is to let you understand the pattern of questions asked from various parts of the syllabus. So, you can solve questions of last 56 attempts. This Question Book will help you in practicing the past exams questions This Question Book is updated according to the present law of Income Tax as amended By Finance Act, 2022 Questions have been modified according to the present law, to help you understand in the current context this question book can be best used along with our Summary Module. When you are preparing for the exams and during the last moment, i.e., when you are at the revision stage, you can refer the question book to understand the types of questions asked and their frequency earlier, we used to analyses the weight age of the chapter based on the number of questions asked from the respective chapters. But now the scope of our own analysis is trimmed Down to certain extent, since the ICAI itself shared the weight age of the sections. The demarcation of the sections is made clear along with their weight age and this will be the Broader insight about the various topics

Contents
Profits and Gains of Business or Profession
Taxation of AOPs & BOIs
Taxation of Firms
Taxation of Limited Liability Partnership
Clubbing of Income
Filing of Return of Income
Assessment Procedures
Dispute Resolution Panel (DRP)
Assessment of Income Escaping Assessment
Time Limit for Completion of Assessment or Reassessment
Miscellaneous Provisions
Power to Call for Information and Conduct Survey
Search & Seizure
Special Procedure of Assessment or Reassessment in case of Search & Seizure
Mandatory & Penal Interest under Sections 234A, 234B & 234C
Appeals and Revision
Certain Concepts Related to Assessments, Appeals’, etc
Assessee in Default
Statement of Financial Transaction or Reportable Account (SFFRA)
Penalties & Prosecutions
Settlement Commission
Liability to Tax in Special cases
Deduction and Collection of Tax at Source
Amalgamation and Its Tax Implications
Demerger and Its Tax Implications
Tonnage Taxation
Taxation of Agriculture Income
Taxation of Hindu Undivided Family
Taxation of Political Parties
Taxation of Electoral Trust
Taxation of Co-operative Societies
Liquidation of Companies
Principle of Mutuality/Mutual concerns
Set off or carry forward and set off Losses
Deductions under Chapter VI -A Part C
Deduction under Section 10AA
Alternate Minimum Tax (AMT) on all Assessee Except Companies
Minimum Alternate Tax
Other Deductions under Chapter VI-A
Taxation of Business Trust and Unit Holders
Capital Gains
Income From Other Sources (IEOS).
Dividend, Liquidation of Companies and’ Buy-Back of Shares
Employee Stock. Options. (ESOPs);
Miscellaneous Concepts on Salary
Taxation of Charitable / Religious Trusts & Institutions
Registration of Charitable or Religious Trusts and Institutions
Tax on Accreted Income
Residential Status
Taxability of Royalty, Fee for Technical Services Dividend and Interest
Special Provisions for’ Taxation of Non:-Residents· & Foreign Companies
Advance Rulings’. (SECTION’ 4SN -245V)
Double Taxation Avoidance Agreements (DTM):
Transfer’ Pricing.
Primary and Secondary Adjustments’, in Transfer Pricing
Limitation on Interest Paid to Associated’ Enterprises
Notified Jurisdictional: Area (NJA)
TDS on Payment Made to Non-Residents
Business Connection
General Anti-Avoidance Rare’ (GAAR)
Overview of Model Tax Conventions
Fundamentals of Base-Erosion and Shifting
Application and Interpretation of Tax Treaties
Equalisation Levy