Taxmann’s Direct Taxes Law and Practice For CA Final, CS Professional, CMA, M.Com, MBA, LLB & Other Specialised Examinations by VINOD K SINGHANIA & KAPIL SINGHANIA Applicable For Nov & Dec 2021 Exams

1,436.00

Taxmann’s Direct Taxes Law and Practice For CA Final, CS Professional, CMA, M.Com, MBA, LLB & Other Specialised Examinations by VINOD K SINGHANIA & KAPIL SINGHANIA Applicable For Nov & Dec 2021 Exams

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1,436.00

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Taxmann CA Final Direct Taxes Law & Practice By Vinod K Singhania

Taxmann CA Final Direct Taxes Law & Practice By Vinod K Singhania

Description

Taxmann’s flagship publication on Direct Taxes has been the ‘go-to-guide’ for Students & Professional Practitioners for the past 40 years now. This book aims at not only making the reader understand the Law & but also helps the reader develop the ability to apply the Law. In other words, this book aims at providing the reader with the following:

  • Acquire familiarity with the direct tax provisions
  • Awareness of the direct tax provisions
  • The nature and scope of the direct tax provisions
  • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions

This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner – with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons.

This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination.

The Present Publication is the 65th Edition, authored by Dr. Vinod K. Singhania & Dr. Kapil Singhania. This book is amended as per the following:

  • Finance Act, 2020
  • Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

The noteworthy features of this book are as follows:

  • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster
  • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion
  • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+’ well-thought-out-original-problems’. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to
  • [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to January 31st, 2021) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted
  • [Past Exam Questions with Answers] Question set for CA (Final) examination and answers from November 2010 to January 2021
  • [Follows Six-Sigma Approach] to achieve the benchmark of ‘Zero-Error.’

Coverage of this book includes

  1. Basic Concepts
  2. Residential Status and Tax Incidence
  3. Incomes Exempt from Tax
  4. Salaries
  5. Income from House Property
  6. Profits and Gains of Business or Profession
  7. Capital Gains
  8. Income from Other Sources
  9. Income of Other Persons included in Assessee’s Total Income
  10. Set Off and Carry Forward of Losses
  11. Deductions from Gross Total Income and Tax Liability
  12. Agricultural Income
  13. Typical Problems on Assessment of Individuals
  14. Tax Treatment of Hindu Undivided Families
  15. Special Provisions Governing Assessment of Firms and Associations of Persons
  16. Taxation of Companies
  17. Assessment of Co-operative Societies
  18. Assessment of Charitable and Other Trusts
  19. Returns of Income and Assessment
  20. Penalties and Prosecution
  21. Advance Payment of Tax
  22. Interest
  23. Tax Deduction or Collection at Source
  24. Refund of Excess Payments
  25. Appeals and Revisions
  26. Income-tax Authorities
  27. Settlement of Cases
  28. Special Measures in Respect of Transaction with Persons Located in Notified Jurisdiction Area
  29. General Anti-avoidance Rule
  30. Advance Ruling for Non-residents
  31. Search, Seizure and Assessment
  32. Transfer Pricing
  33. Business Restructuring
  34. Alternative Tax Regime
  35. Tax Planning
  36. Miscellaneous
  37. Annexures
  38. Tax Rates
  39. Rates of Depreciation
  40. Question set for CA (Final) examination and answers from November 2010 to January 2021

About the author

Vinod K. Singhania

Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics especially the tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has also authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.

Kapil Singhania

Dr. Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has completed his research work for which he has been awarded Ph.D. in 2003. His fields of involvement in research work in form of articles in various reputed journals and analytical studies span across from corporate laws to direct and indirect taxation.

He has authored a variety of acclaimed books on direct and indirect taxes published by Taxmann. Dr. Singhania is providing tax consultancy to a number of business organizations, which include multinational and public sector companies

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