MMD Direct Tax Question and Answer Compiler New syllabus for CA Final by BHANWAR BORANA Applicable for May / June 2023 Exams

MMD Direct Tax Question and Answer Compiler New syllabus for CA Final by BHANWAR BORANA Applicable for May / June 2023 Exams

CONTENTS

1 INCOME FROM CAPITAL GAINS
2 INCOME FROM OTHER SOURCES
3 INCOME FROM PROFIT OR GAINS OF BUSINESS OR PROFESSION
4 TAXATION IN CASE OF AMALGAMATION AND DEMERGER
5 DIVIDEND AND BONUS STRIPPING
6 TAXATION OF DIVIDEND AND DEEMED DIVIDEND
7 TAXATION IN CASE OF LIQUIDATION
8 TAXATION IN CASE OF BUY BACK
9 TAXATION OF POLITICAL PARTIES
10 TAXATION OF ELECTORAL TRUST
11 TAXATION IN CASE OF CHARITABLE & RELIGIOUS TRUST
12 TAXATION IN CASE OF FIRM & LLP
13 TAXATION IN CASE OF AOP / BOI
14 DEDUCTION U/S 10AA ( SEZ )
15 MINIMUM ALTERNATE TAX
16 ALTERNATE MINIMUM TAX
17 CLUBBING OF INCOME
18 SET-OFF & CARRY FORWARD OF LOSSES
19 DEDUCTION U/S VI-A
20 GAAR, TAX-AVOIDANCE & TAX EVASION
21 RETURN FILING & ASSESSMENT PROCEDURE
22 APPEAL & REVISION
23 ADVANCE TAX & INTEREST
24 AUTHORITY OF ADVANCE RULING ( AAR )
25 SETTLEMENT OF TAX CASES
26 PENALTIES
27 TDS & TCS
28 TONNAGE TAXATION
29 TAXATION OF NRI & SPECIAL RATE OF TAX
30 DOUBLE TAXATION AVOIDANCE RELIEF ( DTAA )
31 TRANSFER PRICING
32 EQUALISATION LEVY
33 MODEL TAX CONVENTIONS
34 INTERPRETATION OF TAX TREATIES
35 FUNDAMENTALS OF BASE EROSION AND PROFIT SHIFTING
36 MISC QUESTIONS