VG learning CA Final Direct Tax Amendment Module By Vinod Gupta Applicable for May 2023Exam

Contents

1. 1. Tax Rates for Assessment Year 2023-24
   2. Capital Gains
   3. Income from Other Sources
   4. Taxation of income from Dividend and Deemed Dividend
   5. Taxation of income on Units
   6. Profits and Gains of Business or Profession
   7. Deduction of tax at source
   8. New Pension Scheme
   9. Set Off or Carry Forward and Set-Off of Losses
   10. Taxation of Business trust and unit holders
   11. Taxation of Charitable / Religious Trusts
   12. Alternate Minimum Tax (AMT)
   13. Minimum alternate tax (MAT)
   14. Deduction under Chapter VI-A
   15. Filing?of Return of income&.?Assessment Procedure
   16. Time limits for completion of Assessment or Reassessment
   17. Special procedure of Assessment or Reassessment in case of search & seizure
   18. Appeals & Revision
   19. Statement of Financial Transaction
   20. Penalties & Prosecutions
   21. Place of Effective Management (POEM)
   22. Taxation of NRI
   23. Double taxation Avoidance Agreements
   24. Conversion of Indian Branch of A Foreign Bank Into A Subsidiary Company
   25. Business Connection
   26. Report in Respect of International Group (Section 286)
   27. Other Amendments By Finance Act 2021 & Some Important Case laws