Product Description

Part-I

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of Other Persons Included in Assessee’s Total Income
9. Aggregation of Income and Set-off or Carry Forward of Loss
10. Deductions from Gross Total Income
11. Assessment of Various Entities (Individuals, HUF, Firms/ LLP, AOP/ BOI, Co-operative Societies, Securitisation Trusts, VCC/ VCF, Business Trusts & AIF)
12. Incomes Exempt from Tax
13. Assessment of Trusts
14. Assessment of Companies
15. Tonnage Tax Scheme
16. Income Tax Authorities
17. Procedure for Assessment
18. Liability in Special Cases
19. Tax Deduction and Tax Collection at Source
20. Advance Tax, Recovery, Interest and Refunds
21. Settlement of Cases
22. Appeals and Revision
23. Miscellaneous Provisions and Penalties & Prosecution
24. Tax Planning, Tax Evasion and Tax Avoidance

Part-II

1. Non Resident Taxation
2. Double Taxation Relief
3. Transfer Pricing and Other Anti-Avoidance Measures
4. Advance Rulings
5. Equalisation Levy
6. Overview of Model Tax Conventions**
7. Application and Interpretation of Tax Treaties**
8. Fundamentals of Base Erosion and Profit Shifting (BEPS)**
9. General Anti-Avoidance Rules (GAAR)

  **Chapter : 6, 7 and 8 is not applicable for CA Final (Old)

Additional Information