Description

This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

The Present Publication is the 5th Edition for CA-Final | New Syllabus | May/Nov. 2023 Exams. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• Coverage of this book includes:
• All Past Exam Questions
• CA Final May 2022 (New Syllabus)
• CA Final December 2021 (New Syllabus)
• Questions from RTPs & MTPs of ICAI
• [570+ Practical Questions & Answers] for self-practice
• [Updated Solutions/Answers] as per Law applicable for A.Y. 2023-24
• [Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2018 onwards
• [Previous Exam Trend Analysis] from Nov. 2018 onwards
• [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material

Contents of this book are as follows:

Part I – Direct Tax Laws (70 Marks)

• Income from Salaries
• Income from House Property
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Tax on Conversion of Unaccounted Money
• Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income)
• Set-off of Losses or Carry Forward and Set-off of Losses
• Deductions from Gross Total Income
• Taxation of Co-Operatives Societies
• Deduction for Special Economic Zone
• Expenditure on Exempt Income
• Taxation of Political Parties & Electoral Trust
• Taxation of Charitable/Religious Trusts
• Taxation of Mutual Concerns
• Minimum Alternate Tax (MAT)
• Taxation of Firms, LLP and AOP/BOI
• Alternate Minimum Tax (AMT)
• Taxation of Business Trusts (REITs, InvITs)
• Application vs. Diversion of Income
• Assessment Procedures
• Appeals and Revisions
• Survey, Search and Seizure
• Penalties and Prosecutions
• Settlement of Cases
• Liability in Special Cases
• Assessment of HUF
• Tax Deduction and Collection at Source
• Collection and Recovery of Tax
• Interest
• Miscellaneous Topics, STT/CTT and IFSC
• Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)

Part II – International Taxation (30 Marks)

• Tax Incidence in India
• Taxation of Non-Residents
• Double Taxation Relief
• Transfer Pricing
• Advance Rulings
• Equalisation Levy
• Overview of Model Tax Conventions
• Application and Interpretation of Tax Treaty
• Fundamentals of BEPS