VG Learning Destination Direct Tax Amendments By Finance Act, 2021 For CA Final New Syllabus AY – 2022-2023 Edition February 2022

Description

VG Learning Destination Direct Tax Amendments By Finance Act, 2021 For CA Final New Syllabus AY – 2022-2023 Edition February 2022

Contents
Tax Rates for Assessment Year 2022 – 23
Capital Gains
Income from Other Sources
Taxation of income from Dividend and Deemed Dividend
Taxation of income on Units
Profits and Gains of Business or Profession
Deduction of tax at source
New Pension Scheme
Set Off or Carry Forward and Set-Off of Losses
Taxation of Business trust and unit holders
Taxation of Charitable / Religious Trusts
Alternate Minimum Tax (AMT)
Minimum alternate tax (MAT)
Deduction under Chapter VI-A
Filing of Return of income&. Assessment Procedure
Time limits for completion of Assessment or Reassessment
Special procedure of Assessment or Reassessment in case of search & seizure
Appeals & Revision
Statement of Financial Transaction
Penalties & Prosecutions
Place of Effective Management (POEM)
Taxation of NRI
Double taxation Avoidance Agreements
Conversion of Indian Branch of A Foreign Bank Into A Subsidiary Company
Business Connection
Report in Respect of International Group (Section 286)
Other Amendments By Finance Act 2018 & Some Important Case laws