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Snow white CA Final OLD SYLLABUS Direct Tax Laws & International Taxation T. N. Manoharan, G.R. Hari November 2018 Exam

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Snow white Final Direct Tax Laws T. N. Manoharan Nov 2018


  • Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2017 Relevant for students pursuing academic and professional cours The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with

  • Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated

  • Income Computation and Disclosure Standards (lCDS) dealt in

  • Updated Rules, important circulars and case law as reported are Amendments made to Income-tax Act by the Finance Act, 2017, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students.

  • Answers to the select questions of past 22 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt

  • Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided

Contents of the Books

Direct Tax Law

  1. Preliminary

  2. Basis of Charge

  3. Incomes which do not form part of Total Income

  4. Taxation of Trusts

  5. Computation of Total Income

  6. Salaries

  7. Income from House Properly

  8. Profits and Gains of Business or Profession

  9. Capital Gains

  10. Income from Other Sources

  11. Income of Other Persons, Included in Assessee’s Total Income

  12. Aggregation of Income and Set Off or Carry Forward of Loss

  13. Deductions to be made in Computing Total Income

  14. Rebates and Relief

  15. Heads of Income At a glance

  16. Income computation and disclosure standards

  17. Basic provisions applicable to companies

  18. Minhnlul1 alternate tax

  19. Tax on distributed profits by certain entities

  20. Special provisions relating to income of shipping Company

  21. Income Tax Authorities

  22. Procedure for Assessment

  23. Liability in special cases

  24. Special provision applicable to firms

  25. Special provisions relating to certain persons other than a company

  26. Deduction and Collection of Tax

  27. Advance Tax, Recovery and Refunds

  28. Settlement of Cases

  29. Appeals and Revisions

  30. Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax

  31. Penalties Imposable

  32. Offences and Prosecution

  33. Miscellaneous

  34. Tax Management & GAAR

International Taxation

  1. Taxation of Non Residents

  2. Transfer Pricing & other anti avoidance measures

  3. Advance Rulings

  4. Double Taxation Relief

  5. Equalisation Levy

  6. Overview of Model Tax Convention

  7. Application and Interpretation of Tax Treaties

  8. Base Erosion and Profit Shifting

  9. Procedural Law – Important Expressions

About The Author

T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07. He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conference organized by various forums in the country and in international forums in abroad.He has authored various books such as Real Estate Transactions Tax Implications” an ICAI Publication, Depreciation and Losses under I.T. and Company Law”, a Bombay Chartered Accountants Society Publication and “Immovable Property Transaction and Income-tax Implications”, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on “Settlement Commission and Authority for Advance Rulings”. He has also authored the textbook titled “Direct – Tax Laws for C.A.Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded “Padma Shri by the President of India.

Mr. G. R. Hari

Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in practice of the Chartered Accountancy profession for the past 12  years. He has presented papers in Educational Institutions and Professional forums on technical subjects

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