Product Description
Contents
Part -1 Basic of Income Tax Act, 1961
- Basic Concepts in Income Tax Law
- Residential Status and Taxability in India
- Analysis of Exemptions
Part II Heads of Income & their taxability
- Income from Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
Part III – Computation of total Income
- Income of other persons included in Assessee’s Total Income
- Set off and Carry Forward of Losses
- Deductions under Chapter VI-A
- Relief for Salaried Employees
- Agricultural Income
- Tax Planning
Part IV Taxation of various persons and miscellaneous
- Taxation of Individuals
- Taxation of HUF
- Taxation of Partnership Finn
- Taxation of Limited Liability Partnerships
- Taxation of Companies
- Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
- Taxation of Co-operative Societies
- Taxation of Association of Persons
- Assessment of Trusts
- Taxation of Persons Others
- Miscellaneous
Part V – Non-Resident Taxation
- Taxation of Non-Residents
- Taxation of International Transactions
- Double Taxation Avoidance Agreements
Part VI -.ICDS
- Income Computation and Disclosure Standards
Part VII- Income Tax Authorities arid Income Tax Assessment
- Income Tax Authorities
- Assessment Procedure – Duties of Assessee
- Assessment Procedure – Powers of the Department
- cnt Procedure – Various Assessments
- AsseSS1nent Procedure – Income Escaping Assessments
- Assessment Procedure – Search Assessment
- Liability in Special Cases
Part VIII – Remedies for Assessee and Department
- Settlement Commission
- Rectification and Revision
- Appeals to Various Authorities
- Authority for Advance Rulings
Part IX- Collection and Recovery of Tax
- Tax Deducted at Source
- Advance Tax, Collection and Recovery of ‘fax
- Interest
- Refunds
- 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)
Reviews
There are no reviews yet.