CA Final Direct Tax (DT) Cracker For May 23 By CA Ravi Chhawchharia
Product Info
CA Final Direct Tax (DT) Cracker By CA Ravi Chhawchharia in PaperBack Mode. This Book is beneficial for May 23 attempts.
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Contents
Contents of this book are as follows:
- Part I – Direct Tax Laws (70 Marks)
- Income from Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
- Tax on Conversion of Unaccounted Money
- Income of Other Persons, Included in Assessee's Total Income (Clubbing of Income)
- Set-off of Losses or Carry Forward and Set-off of Losses
- Deductions from Gross Total Income
- Taxation of Co-Operatives Societies
- Deduction for Special Economic Zone
- Expenditure on Exempt Income
- Taxation of Political Parties & Electoral Trust
- Taxation of Charitable/Religious Trusts
- Taxation of Mutual Concerns
- Minimum Alternate Tax (MAT)
- Taxation of Firms, LLP and AOP/BOI
- Alternate Minimum Tax (AMT)
- Taxation of Business Trusts (REITs, InvITs)
- Application vs. Diversion of Income
- Assessment Procedures
- Appeals and Revisions
- Survey, Search and Seizure
- Penalties and Prosecutions
- Settlement of Cases
- Liability in Special Cases
- Assessment of HUF
- Tax Deduction and Collection at Source
- Collection and Recovery of Tax
- Interest
- Miscellaneous Topics, STT/CTT and IFSC
- Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
- Part II – International Taxation (30 Marks)
- Tax Incidence in India
- Taxation of Non-Residents
- Double Taxation Relief
- Transfer Pricing
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions
- Application and Interpretation of Tax Treaty
- Fundamentals of BEPS
About The Faculty
CA Ravi Chhawchharia is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI), and Cost and Management Accountancy (ICMAI) exams. He is western India's leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He has the credit of giving the first-ever All India 1st Rank to the city in CA exams. He has 15 years of rich teaching experience in Direct Taxes, Financial Management, Costing, and Business Laws. He was recently honored by Gujarat's Chief Minister, Vijay Rupani, for his contribution to education.