Direct tax laws & international taxation/ T.N. Manoharan, G.R.Hari.
Material type:
- 9789348569349
- 343.06 MAN
VOLUME I
Syllabus for CA Final Direct Tax Laws and International Taxation
Syllabus for CS Professional Programme
Syllabus for CMA Final
Arrangement of Sections
Analysis of Past CA - Final Exam Papers
Appendix -1
Recent and Important Amendments
Recent and select case law
Suggested Answers for CA Final, November 2024 Exam
Part I-Direct Tax
Preliminary
Basis of Charge
Incomes which do not form part of Total Income
Computation of Total Income
Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Income of Other Persons, Included in Assessee's Total Income
Aggregation of Income and Set Off or Carry Forward of Loss
Deductions to be made in Computing Total Income
Rebates and Reliefs
Heads of Income At a glance
Income computation and disclosure standards (ICDS)
Basic provisions applicable to companies
Minimum Alternate Tax
Tax on distributed profits by certain entities
Special provisions relating to income of shipping company
Alternate Minimum Tax AMT
Default Tax Regime Tax on Income of Certain Assessees
ATR-Tax on Income of Certain Resident co-operative societies
Income Tax Authorities
VOLUME II
Filling of Return of Income
Procedure for Assessment
Search & Seizure
Special Procedure for Assessment of Search Cases
Liability in special cases
Special Provisions applicable to Firms
Taxation of Trusts
Deduction and Collection of Tax at Source
Advance Tax, Recovery and Refunds
Dispute Resolution Committee
Appeals and Revisions
Requirement as to mode of acceptance, Payment or Repayment in certain cases to Counteract evasion of tax
Miscellaneous
Part II International Taxation
Taxation of Non-Residents
Transfer Pricing
Certain Provisions in Respect of International Group & Avoidance of Tax
Advance Rulings
Double Taxation Relief
Equalisation levy
Overview of Model Tax Convention
Application and Interpretation of Tax Treaties
Base Erosion and Profit Shifting
Procedural Law- Important Expressions
Part III-Provisions to Counteract Unethical Tax Practices
Penalties imposable
Offences and prosecutions
Tax Management & GAAR
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act).
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