Taxmann CA Final Direct Tax Laws & International Taxation Problems & Solutions New Syllabus By Rahul Agarwal App. for Nov. 22

Description

This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the ICAI educational materials, RTPs & MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 30th April 2022).

These are aligned with provisions applicable for Nov. 2022 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempts for convenience and trend analysis.

The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features:

• [Coverage of All Questions & MCQs] in handwritten fonts, from the following
• Educational Material of ICAI
• RTPs & MTPs of ICAI
• Past Examination Papers of ICAI (both old & new syllabus | up to 30th April 2022)
• [Aligned with Nov. 2022 Exams] The above Questions & MCQs are aligned with applicable provisions for Nov. 2022 exams
• [Questions are Arranged ‘Topic-wise’ & ‘Chapter-wise’] with proper reference to paper as well as attempt for convenience and trend analysis
• [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book

The contents of the book are as follows:

Summary of Special Adjustments

Part A – Direct Taxation

• Basics of Income Tax
• Special Tax Regime
• Taxation of Agriculture Income
• Income from Salary
• Income from House Property
• Profits and Gains of Business or Profession
• Capital Gains
• Taxation of Business Re-Organisations
• Taxation of Distribution to Owners
• Income from Other Sources
• Taxation of Dividends & Income from Units
• Comprehensive Questions
• Assessment of Firms & LLP
• Assessment of AOP & BOI
• Assessment of Non-Profit Organization (NPO) & Exit Tax
• Assessment of Business Trust
• Assessment of Other Persons
• Taxation of Unexplained Income
• Clubbing of Income
• Set-Off and Carry Forward of Losses
• Exemptions & Sec. 10AA Deductions
• Chapter VI-A Deduction
• Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
• TDS & TCS
• Payment of Taxes & Return Filing
• Assessment Procedure
• Appeals & Revisions
• Settlement Commission
• Tax Planning, Avoidance & Evasion
• Penalties, Offence & Prosecution
• Liability in Special Cases
• Statement of Financial Transactions (SFT) & Miscellaneous Provisions

Part B – International Taxation

• Transfer Pricing & Related Provisions
• Residential Status & Scope of Total Income
• Non-Resident Taxation
• Double Taxation Relief
• Advance Rulings
• Equalisation Levy
• Overview of Model Tax Conventions
• Application and Interpretation of Tax Treaties
• Fundamentals of BEPS

Part C – Suggested Answers (Amended as Applicable for A.Y. 2021-21)

• December 2021 Suggested Answers – Old Syllabus
• December 2021 Suggested Answers – New Syllabus