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Ravi Chhawchharia's Direct Tax Laws & International Taxation (DT) | A.Y. 2023-24 | Study Material

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Author :Ravi Chhawchharia

Publisher :Taxmann

ISBN No :978-9356224100

SKU :TMP736

Edition :5th Edition, 2022

Pages :1238

Format :Paperback

Product Size :27.94 x 25.4 x 5.08 cm

HSN No :49011010

Volumes :In 2 Volumes

Weight :2 kg 50 g

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Description

Description

This book provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and a 'summarised approach'. This book is written with an explanatory & analytical approach.

This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams.

The Present Publication is the 5th Edition & applicable for CA Final | New Syllabus | May/Nov. 2023 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:

[Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.
[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.
[Judicial Decisions] are covered for the following:
Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the case
Other Judicial Decisions – where only the point decided (i.e. the ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book
[Practical Questions along with Updated Solutions] are covered throughout the book in two formats:
[Questions based on a Particular Section] are given below the provisions
[Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment
[Amended & Updated] The law stated in this book is applicable for A.Y. 2023-24 & covers the latest applicable provisions and amendments applicable for May/Nov. 2023 exams
[Judicial Decisions, Circular & Notifications] are covered
[Past Exam Solved Questions] including the CA-Final | Nov. 2022 paper with solutions is covered

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Content

Contents of this book are as follows:

Part I – Direct Tax Laws
Basic Concepts of Income Tax Laws and Tax Rates
Residential Status [Section 6]
Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)]
Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3]
Income from House Property [Section 22 to Section 27]
Profits and Gains of Business or Profession [Section 28 to Section 44DB]
Capital Gains [Section 45 to Section 55A]
Income from Other Sources [Section 56 to Section 59]
Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
Income Computation and Disclosure Standards
Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
Taxation of Co-operative Societies
Deduction for Special Economic Zones [Section 10AA]
Taxation of Film Producers/Distributors
Taxation of Bonds [Circular No. 2/2002, Dated 15.02.2002]
Expenditure on Exempt Income [Section 14A and Rule 8D]
Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
Taxation of Political parties & Electoral Trust
Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]
Taxation of Mutual Concerns [Section 44A and Section 28(iii)]
Minimum Alternate Tax (MAT) [Chapter XII-B (Section 115JB and Section 115JAA)]
Taxation of Firms, LLPs, and AOP/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86]
Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – Section 115JEE]
Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]
Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]
Taxation of Business Trusts (REITs, InvITs) and Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB]
Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]
Application vs. Diversion of Income
Assessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A]
Appeals and Revisions [Sections 246A to 255, Sections 206A to 262 & Section 260B, Section 268A, Section 158A & Section 158AA, Sections 263 to 264B]
Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]
Penalties and Prosecution [Chapter XXI – Sections 270A to 275, Chapter XXII – Sections 275A to 280D]
Settlement of Cases [Chapter XIX-A – Sections 245A to 245L, Sections 273AA, 278AB, Chapter XIX-AA – Section 245MA]
Liability in Special Cases [Chapter XV – Section 159 to Section 179]
Assessment of HUF [Section 171]
Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]
Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – Sections 192 to 206CB]
Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]
Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]
Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]
Miscellaneous Topics, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]
Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation
Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
Equalisation Levy [Chapter VIII of Finance Act, 2016 Sections 10(50) and 40(A)(ib)]
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting (BEPS)

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Ravi Chhawchharia's Direct Tax Laws & International Taxation (DT) | A.Y. 2023-24 | Study Material By Taxmann

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