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Home  /  CA  /  CA FINAL /  Direct Tax Laws / CA Final Old Syllabus Bharat Capsule Studies on Direct Tax Laws and International Taxation For By CA Durgesh Singh Applicable for May 2019
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CA Final Old Syllabus Bharat Capsule Studies on Direct Tax Laws and International Taxation For By CA Durgesh Singh Applicable for May 2019

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Why the Capsule Book

This book is the need of the hour where

  • The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
  • The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.
  • Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
  • All amendments and notifications upto 31-10-2018, applicable for A.Y. 2019-20, have been covered suitably both in its theoretical understandings as well as its practical implication. Some of the amendments of the Finance Act, 2018 are made in line with OECD BEPS Action plan for which I have provided the background understanding in “DS Comment” to enable the student to understand the “why” of the amendment.
  • Decisions reported by the ICAI till date have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
  • New incorporation of additional topics on International Taxation making it relevant even for new course students.
  • Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.
  • This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2018 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.

Contents

Part – A
1 Income Tax Rates (For A.Y. 2019-20) 1 – 7
2 Income from House Property 8 – 21
3 Profits and Gains from Business or Profession 22 – 150
4 Business Deductions Under Chapter VIA and 10AA 151 – 162
5 Income Computation and Disclosure Standards (ICDS) 163 – 211
6 Alternate Minimum Tax (AMT) 212 – 218
7 Assessment of Partnership Firm 219 – 231
8 Surrogate Taxes 232 – 271
9 Capital Gains 272 – 395
10 Income From Other Sources 396 – 411
11 Set Off and Carry Forward of Losses 412 – 433
Part – B
12 Assessment Procedure, Appeals, Revision, Settlement Commission & AAR 437 – 540
13 Penalties & Prosecution 541 – 569
14 Miscellaneous Questions & Answer 570 – 573
Part – C
15 Clubbing Provisions 577 – 589
16 Hindu Undivided Family 590 – 591
17 Co-Operative Society and Producer Companies 592 – 595
18 Trust, Institutions and Political Parties 596 – 627
19 Assessment of Association of Person (AOP) & Body of Individuals (BOI) 628 – 635
20 Special Tax Rates of Companies 636 – 660
21 Liabilities in Special Cases 661 – 665
22 Chapter VIA Deductions 666 – 681
Part – D
23 Tax Deducted at Source (TDS) 685 – 719
24 Tax Collected at Source (TCS) 720 – 725
25 Advance Tax and Interest 726 – 738
Part – E
26 International Taxation 741 – 809
27 Transfer Pricing 810 – 874
28 Specific Anti Avoidance Rule (SAAR) (Finance Act, 2018) 875 – 876
29 General Anti Avoidance Rules (GAAR) 877 – 902
30 Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties – (Only for New Syllabus) 903 – 921
31 Base Erosion & Profit Shifting Action Plan – (Only for New Syllabus) 922 – 932
32 Case Laws 933 – 972
33 Appendices 973 – 984
 
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