Description
COMPACT: A Handwritten Book for CA Final Direct Tax with Case Laws
Contents:
Basics, Tax Rates AY 25-26 & Alternate Taxation Regime
Income from Capital Gains
Income from Other Sources
Taxation of Dividend & Deemed Dividend
Taxation in Case of Liquidation & Buy Back
Taxation in Case of Amalgamation and Demerger
Profits & Gains of Business or Profession & Income Computation & Disclosure Scheme
Taxation of Political Parties & Electoral Trust
Taxation in Case of Firm/LLP
Taxation in Case of AOP/BOI
Taxation of Business Trust
Taxation of Investment Fund
Taxation of Securitisation Trust
Minimum Alternate Tax
AMT
Deduction u/s 10AA (SEZ)
Taxation of Trust & Institution
Advance Tax, TDS & TCS
Taxation of VDA
Assessment Procedure
Appeals & Revisions
Dispute Resolution Committee
Miscellaneous Provisions
Penalties & Prosecutions
Black Money Act, 2015
Deduction U/C VI-A
Clubbing of Income
Set-Off & C/F of Losses
GAAR
Exempt Income
Tax Audit & Ethical Compliance
Tonnage Taxation
Transfer Pricing
Non-Resident & NRI Taxation
Double Taxation Relief (DTAA)
Advance Ruling (BOAR)
Equalisation Levy
Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties
Application & Interpretation of Tax Treaties
Base Erosion & Profit Shifting (BEPS)
Latest Development in International Taxation
Foreign Tax Credit Rule
Conversion of Foreign Currency Income into Indian Currency
Remaining Case Laws & Concepts
CA/CMA Final Direct Tax Compiler
Contents:
Basics, Tax Rates AY 25-26 & Alternate Taxation Regime
Income from Capital Gains
Income from Other Sources
Taxation of Dividend & Deemed Dividend
Taxation in Case of Liquidation & Buy Back
Taxation in Case of Amalgamation and Demerger
Profits & Gains of Business or Profession & ICDS
Taxation of Political Parties & Electoral Trust
Taxation in Case of Firm/LLP, AOP/BOI
Business Trust, Investment Fund and Securitisation Trust
Minimum Alternate Tax
AMT & Deduction u/s 10AA (SEZ)
Taxation of Trust & Institution
Advance Tax, TDS & TCS
Taxation of VDA
Assessment Procedure
Appeals & Revisions
Dispute Resolution
Miscellaneous Provisions
Penalties & Prosecutions
Black Money Act, 2015
Deduction U/C VI-A
Clubbing of Income
Set-Off & C/F of Losses
GAAR
Exempt Income
Tax Audit & Ethical Compliance
Tonnage Taxation
Transfer Pricing
Non-Resident & NRI Taxation
Double Taxation Relief (DTAA)
Advance Ruling (BOAR)
Equalisation Levy
Application & Interpretation of Tax Treaties
Model Tax Conventions (MTC)
Base Erosion & Profit Shifting (BEPS)
Foreign Tax Credit & Foreign Currency Income
Questions Based on Selected Case Laws
