Padhuka Direct Taxes A ready Reference for CA Final by CA G. Sekar for Nov 2022 Exam


Padhuka Direct Taxes A ready Reference for CA Final? by CA G. Sekar (Wolters Kluwer Publishing) for Nov 2022 Exam

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Part -1 Basic of Income Tax Act, 1961

  1. Basic Concepts in Income Tax Law
  2. Residential Status and Taxability in India
  3. Analysis of Exemptions

Part II Heads of Income & their taxability

  1. Income from?Salaries
  2. Income from House Property
  3. Profits and Gains of Business or Profession
  4. Capital Gains
  5. Income from Other Sources

Part III ? Computation of total Income

  1. Income of other persons included in Assessee?s Total Income
  2. Set off and Carry Forward of Losses
  3. Deductions under Chapter VI-A
  4. Relief for Salaried Employees
  5. Agricultural Income
  6. Tax Planning

Part IV Taxation of various persons and miscellaneous

  1. Taxation of Individuals
  2. Taxation of HUF
  3. Taxation of Partnership Finn
  4. Taxation of Limited Liability Partnerships
  5. Taxation of Companies
  6. Presumptive Taxation of Shipping Companies ? Tonnage Tax Scheme
  7. Taxation of Co-operative Societies
  8. Taxation of Association of Persons
  9. Assessment of Trusts
  10. Taxation of Persons? Others
  11. Miscellaneous

Part V ? Non-Resident Taxation

  1. Taxation of Non-Residents
  2. Taxation of International Transactions
  3. Double Taxation Avoidance Agreements

Part VI -.ICDS

  1. Income Computation and Disclosure Standards

Part VII- Income Tax Authorities arid Income Tax Assessment

  1. Income Tax Authorities
  2. Assessment Procedure ? Duties of Assessee
  3. Assessment Procedure ? Powers of the Department
  4. cnt Procedure ? Various Assessments
  5. AsseSS1nent Procedure ? Income Escaping Assessments
  6. Assessment Procedure ? Search Assessment
  7. Liability in Special Cases

Part VIII ? Remedies for Assessee and Department

  1. Settlement Commission
  2. Rectification and Revision
  3. Appeals to Various Authorities
  4. Authority for Advance Rulings

Part IX- Collection and Recovery of Tax

  1. Tax Deducted at Source
  2. Advance Tax, Collection and Recovery of ?fax
  3. Interest
  4. Refunds
  5. Penalties and Prosecutions

Part X ? International Taxation (For New Syllabus)

46.?Overview of Model Tax Conventions

47.?Application and Interpretation of Tax Treaties

48. Fundamentals of Base Erosion and Profit Shifting

For Students Opting under CA Final (New Syllabus) ? Chapter 46 ? 48 are included in the Syllabus.these Chapters are not applicable for CA Final (Old Syllabus)


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