Aadhya Prakashan Combo CA Final Comprehensive Guide to Direct Tax and indirect tax Old and New Syllabus By Yogendra Bangar & Vandana Bangar Applicable for Nov 2021 Exam

It is with great pride and pleasure that we bring to you our book – “Comprehensive Guide to Direct Tax Laws and International Taxation” that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.

Keeping in mind the feedback of the readers of the book, we have made necessary changes in the contents, outlook, and overview of the book with a view to make it more precise and student-friendly.

■  Amendments made by Finance (No. 2) Act, 2019 applicable for Assessment Year 2020-21

■  All the latest developments in Income Tax Law including Circulars and Notifications up to 30th April 2020.

■  315 Illustrations have been arranged Topic-wise and Section-wise & appended with headnotes for easy understanding.

■  Coverage of Past CA/CS Examination Questions.

Part I: Direct Tax Laws

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. The 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,  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: INTERNATIONAL TAXATION

25. Non-Resident Taxation
26. Double Taxation Relief
27. Transfer Pricing and Other Anti-Avoidance Measures
28. Advance Rulings
29. Equalisation Levy
30. Overview of Model Tax Conventions**
31. Application and Interpretation of Tax Treaties**
32. Fundamentals of Base Erosion and Profit Shifting (BEPS)**
33. General Anti-Avoidance Rules (GAAR)

**Chapter: 30, 31, and 32 are not applicable for CA Final (Old) Course Students