Monday, 28 May 2018

Capsule Studies on Direct Tax Laws & International Taxation - CA Durgesh Singh



Capsule Studies on Direct Tax Laws & International Taxation For CA Final (A.Y. 2018-19) by CA Durgesh Singh

PART A
Chapter 01 Income Tax Rates for A.Y. 2018-19
Chapter 02 Income from House Property
Chapter 03 Profits and Gains from Business or Profession
Chapter 04 Business Deductions under Chapter VIA & 10AA
Chapter 05 Income Computation and Disclosure Standards (ICDS)
Chapter 06 Alternate Minimum Tax (AMT)
Chapter 07 Assessment of Partnership Firm

PART B
Chapter 08 Surrogate Taxation
Chapter 09 Capital Gains
Chapter 10 Income from Other Sources
Chapter 11 Set Off and Carry Forward of Losses

PART C
Chapter 12 Trust, Institutions and Political Parties
Chapter 13 Association of Persons (AOP) & Body of Individuals (BOI)
Chapter 14 Special Tax Rates of Companies

PART E
Chapter 15 Tax Deducted at Source (TDS)
Chapter 16 Tax Collected at Source (TCS)
Chapter 17 Advance Tax & Interest
Chapter 18 Assessment Procedures, Appeals, Revision, Settlement Commission & AAR
Chapter 19 Penalties & Prosecution

PART F
Chapter 20 Clubbing Provisions
Chapter 21 Hindu Undivided Family
Chapter 22 Liability in Special Cases
Chapter 23 Chapter VIA Deductions
Chapter 24 Case Laws

PART D
Chapter 25 International Taxation
Chapter 26 Transfer Pricing & Other Provisions to Check Avoidance of Tax
Chapter 27 General Anti Avoidance (GAAR)
Chapter 28 Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties
Chapter 29 Base Erosion & Profit Shifting Action Plan

APPENDIX

Appendix 1 Chart on Scope of DDT u/s 115-O
Appendix 2 Relevant Provisions for Real Estate Developers/Construction Contractors
Appendix 3 Surgical strike on cash transactions
Appendix 4 Solved Question Papers of May 2018 Exams


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