000			02794nam a22001937a 4500
020			_a9789348569349
041			_aENG
082			_a343.06 _bMAN
100			_aManoharan, T.N.
245			_aDirect tax laws & international taxation/ _cT.N. Manoharan, G.R.Hari.
250			_a44th ed.
260			_aMumbai: _bSnow White Publications, _c2025.
300			_aVol. I, II Lxiii, 1224 pages; _c28 cm.
505			_aVOLUME 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).
650			_aTax Laws _xAssessment Year 2025-26
650			_aInternational Taxation.
700			_aHari, G.R.
942			_2ddc _cBK
999			_c23808 _d23808