Bharat CA/CMA Final Capsule Direct Tax Laws&International Taxation By CA. Durgesh Singh App. for May/Nov 2023 Exam

Why the Capsule Book

This book is the need of the hour where

• The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
• The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.
• Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
• Decisions reported by the ICAI till date have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
• New incorporation of additional topics on International Taxation making it relevant even for new course students.
• Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.
• This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2022 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.

Contents

Taxation of Unit Linked Insurance Plan – FA 2022

1. Income Tax Rates
2. Income from Salaries
3. Income from House Properties
4. Profits and Gains from Business Or Profession
5. Business Deductions under Chapter VIA & 10AA
6. Income Computation and Disclosure Standards (ICDS)
7. Alternate Minimum Tax
8. Assessment of Partnership Firms
9. Chapter VI-A Deductions
10. Capital Gains
11. Income from Other Sources
12. Set Off and Carry Forward of Losses
13. Clubbing Provisions
14. Assessment Procedure
15. Rectification, Appeal & Revision
16. Recovery Proceedings
17. Authority of Advance Ruling and Dispute Resolution
18. Penalties and Prosecution
19. Refund Provisions
20. Special Tax Rates for Companies
21. Alternative Tax Regime
22. Co-operative Society and Producer Companies
23. Taxation of Dividend
24. Surrogate Taxation
25. Trust Taxation
26. Hindu Undivided Family
27. Association of Person (AOP) & Body of Individual (BOI)
28. Liabilities In Special Cases
29. Tax Deducted at Source
30. Tax Collected at Source
31. Advance Tax & Interest
32. Non-Resident Taxation
33. Taxation of NR Sportsman
34. Double Taxation Relief
35. Miscellaneous Provisions
36. Equalization Levy
37. Transfer Pricing
38. Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAS)/Tax Treaties
39. Miscellaneous Provisions of International Taxation
40. General Anti-Avoidance Rules (GAAR)
41. Appendices
42. Case Laws – Charts