Comprehensive Guide to Advanced Tax Laws and Practice
For SC Final and MBA, CFA, LLB& Other Courses - Dec 2018 Exam
The distinguishing features of this book are –
- Question & Answer Format.
- Coverage of all the latest developments in GST including Circulars and Notification upto 30‑06‑2018 including Illustrations on Practical Issues.
- Coverage of amendments in Customs Laws by the Finance Act, 2018, including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2018.
- Coverage of amendments in Direct Taxes by the Finance Act, 2017 including latest Circulars, Notifications and Judicial Pronouncements, upto June 30th, 2018.
- Coverage of International Taxation, Tax Planning & Tax Management and Practical Problems to illustrate tax planning aspects.
- Past Questions of ICSI examinations.
- Appendix : Solved Paper CS Final December 2017, Module III : Paper – 6
- Appendix : Solved Paper CS Final June 2018, Module III : Paper – 6
Subject Index :
PART A : DIRECT TAXES
- Basic Concepts and Taxation of Individuals - I
- Basic Concepts & Taxation of Individuals - II
- Assessment of Various Other Entities (Individuals, HUF, FIRM/LLP, AOP/BOI)
- Taxation of Companies
- Taxation of Non Residents
- Advance Ruling and Other Miscellaneous Topics
- Transfer Pricing
- Double Taxation Avoidance Agreements
- Tax Planning and Tax Management
PART B : INDIRECT TAXES
GOODS AND SERVICES TAX (GST) :
- GST in India - A Brief Introduction
- Supply under GST
- Charge of GST
- Composition Levy
- Exemption from GST
- Place of Supply
- Export and Import
- Time of Supply
- Value of Supply
- Input Tax Credit
- Registration
- Tax Invoice, Credit and Debit Notes
- Accounts and Records
- Payment of Tax, TDS & TCS
- Returns
- Refunds
- Assessment and Audit
- Inspection, Search, Seizure and Arrest
- Administration, Demands and Recovery
- Liability to Pay in Certain Cases
- Advance Ruling
- Appeals and Revision
- Offences and Penalties
- Transitional Provisions
- Job Work and Miscellaneous Provisions
- GST Compensation Cess and Other Amendments
- Union Territory Goods and Services Tax
CUSTOMS LAWS :
- Basic Concepts
- Classification & Types of Customs Duties
- Valuation
- Importation and Exportation
- Warehousing
- Duty Drawback
- Baggage, Postal Articles & Stores
- Search, Seizure, Confiscation and Miscellaneous Provisions
- Exemptions, Recoveries, Demands and Refunds
- Appeals and Revision
- Advance Rulings and Settlement of Cases
- Offences & Prosecution
