Bangar IDT & DT Combo | DT IDT Combo (Aadhya Prakashan Combo CA Final Comprehensive Guide to Direct Tax and Indirect Tax Laws)
Yogendra Bangar IDT & DT Combo | DT IDT Combo (Aadhya Prakashan Combo CA Final Comprehensive Guide to Direct Tax and Indirect Tax Laws)
Description Yogendra Bangar IDT & DT Combo | DT IDT Combo (Aadhya Prakashan Combo CA Final Comprehensive Guide to Direct Tax and Indirect Tax Laws)
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
- Basic Concepts
- Residential Status
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- The income of Other Persons included in Assessee’s Total Income
- Aggregation of Income and Set-off or Carry Forward of Loss
- Deductions from Gross Total Income
- Assessment of Various Entities (Individuals, HUF, Firms/ LLP, AOP/ BOI, Co-operative Societies, Securitisation Trusts, Business Trusts & AIF)
- Incomes Exempt from Tax
- Assessment of Trusts
- Assessment of Companies
- Tonnage Tax Scheme
- Income Tax Authorities
- Procedure for Assessment
- Liability in Special Cases
- Tax Deduction and Tax Collection at Source
- Advance Tax, Recovery, Interest, and Refunds
- Settlement of Cases
- Appeals and Revision
- Miscellaneous Provisions and Penalties & Prosecution
- Tax Planning, Tax Evasion, and Tax Avoidance
PART II: INTERNATIONAL TAXATION
- Non-Resident Taxation
- Double Taxation Relief
- Transfer Pricing and Other Anti-Avoidance Measures
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions**
- Application and Interpretation of Tax Treaties**
- Fundamentals of Base Erosion and Profit Shifting (BEPS)**
- General Anti-Avoidance Rules (GAAR)
**Chapter: 30, 31, and 32 are not applicable for CA Final (Old) Course Students
It is with great pride and pleasure that we bring to you our book on Indirect Taxes — “Comprehensive Guide to Indirect Tax Laws” 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.
This book incorporates the following –
- Analysis of the provisions of CGST Act, 2017, IGST Act, 2017 and Relevant Rules, 2017;
- GST & Customs Law as amended by Finance (No. 2) Act, 2019;
- New and Unique 309 Illustrations [261 on GST & 48 on Customs & FTP] arranged Topic-wise/ Section-wise and Select Past Examination Questions;
- Tables, Flow Charts, and Diagrams for easy understanding and Quick Recap of GST laws;
- Revised Foreign Trade Policy [2015-2020];
- Landmark Judgments & Select Cases of ICAI;
- All the latest developments in the Indirect Tax Laws, including the latest Circulars and Notifications up to June 9th, 2020.
26.Classification & Types of Customs Duties
28.Importation and Exportation
30.Baggage, Postal Articles & Stores
31.Exemptions and Refunds
SECTION C: FOREIGN TRADE POLICY
32. Foreign Trade Policy (2015-2020)
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