Product Description

Contents

Subjects
Appendix  I    – Recent Amendments
Appendix  II   – Suggested Answers CA Final, November 2017 Exams
Appendix  III  – Important Judicial Pronouncements
Part  I- Direct Tax Laws
1.        Preliminary
2.        Basis of Charge
3.        Incomes which do not form part of Total Income
3A.     Taxation of Trusts
4.        Computation of Total Income
4A.      Salaries
5.        Income from House Property
6.        Profits and Gains of Business or Profession
7.        Capital Gains
8.        Income from Other Sources
9.        Income of Other Persons, Included in Assessee’s Total Income
10.      Aggregation of Income and Set Off or Carry Forward of Loss
11.      Deductions to be made in Computing Total Income
12.      Rebates and Reliefs
13.      Income computation and disclosure standards
14A.   Basic Provisions Applicable to companies
14B.    Minimum Alternate Tax
14C.    Tax on distributed profits profits by certain entities
14D.    Special Provisions relating to income of shipping company
15.       Income Tax authorities
16.       Procedure for assessment
17.       Liability in Special Cases
18.       Special provisions applicable to firms
19.       Special Provisions relating to certain persons other than a company
20.       Deduction and Collection of Tax
21.       Advance Tax, Recovery and Refunds
22.       Settlement of Cases
23.       Appeals and Revision
24.       Requirement as mode of acceptance, payment or repayment in certain cases to Counteract evasion of tax
25.       Penalties imposable
26       Offences and Prosecutions
27.       Miscellaneous
28.       Tax Management & GAAR
Part  II- International Taxation
1.        Taxation of Non-Resident
2.        Transfer Pricing & Other anti-avoidance measures
3.        Advance Rulings
4.        Double Taxation Relief
5.        Equalisation Levy
6.        Overview of Model Tax Convention
7.        Application and Interpretation of Tax Treaties
8.        Base Erosion and Profit Shifting
9.        Model Test Paper
10.      Suggested Answers to Model Paper

Additional Information