CA Final Padhuka Direct Taxes A Ready Referencer By CA G Sekar applicable for May/Nov 2023 Exam
CA Final Padhuka Direct Taxes A Ready Referencer By CA G Sekar in PaperBack Mode. This Book is beneficial for May/Nov 2023 attempt.
This New Edition of Direct Taxes. – A Ready Referencer for Professional Examinations, comes with a refreshing style and presentation, with the following special features
- Complete Coverage of the Income Tax Act, 1961 including revised ICDS & International taxation
- Provisions of Law presented in a systematic and structured way.
- Quick Understanding of the topics I concepts by using Tables and Flowcharts.
- Incorporation of Circulars, Notifications and up-to-date Case Laws in relevant Chapters.
- Latest Amendments made by Finance Act, 2022 highlighted and marked for easy reference.
- Solved Illustrations as guidance to the Student on how to present answers in Professional Exams.
- Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents
- Fast Track, Referencer’ with Case Law Highlights for quick revision of all Topics.
- Guidance for Systematic Approach for Success in learning Direct Tax Law effectively for Professional Exams
Highlights of this Book
- Full Syllabus Coverage in Direct Tax Law.
- Circulars, Notifications and up-to-date Case Law.
- Amendments made by Finance Act, 2022 highlighted.
- Solved illustrations as guidance for Exam presentation.
- Use of Tables & Flowcharts for quick learning.
- Effective Presentation in a refreshing Style.
- Chapter Overview at the beginning of each Topic.
- Fast Track Referencer for quick revision.
- Step by Step Guide for Conceptual clarity
Part -1 Basic of Income Tax Act, 1961
- Basic Concepts in Income Tax Law
- Residential Status and Taxability in India
- Analysis of Exemptions
Part II Heads of Income & their taxability
- Income from Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
Part III – Computation of total Income
- Income of other persons included in Assessee’s Total Income
- Set off and Carry Forward of Losses
- Deductions under Chapter VI-A
- Relief for Salaried Employees
- Agricultural Income
- Tax Planning
Part IV Taxation of various persons and miscellaneous
- Taxation of Individuals
- Taxation of HUF
- Taxation of Partnership Finn
- Taxation of Limited Liability Partnerships
- Taxation of Companies
- Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
- Taxation of Co-operative Societies
- Taxation of Association of Persons
- Assessment of Trusts
- Taxation of Persons Others
Part V – Non-Resident Taxation
- Taxation of Non-Residents
- Taxation of International Transactions
- Double Taxation Avoidance Agreements
Part VI -.ICDS
- Income Computation and Disclosure Standards
Part VII- Income Tax Authorities arid Income Tax Assessment
- Income Tax Authorities
- Assessment Procedure – Duties of Assessee
- Assessment Procedure – Powers of the Department
- cnt Procedure – Various Assessments
- AsseSS1nent Procedure – Income Escaping Assessments
- Assessment Procedure – Search Assessment
- Liability in Special Cases
Part VIII – Remedies for Assessee and Department
- Settlement Commission
- Rectification and Revision
- Appeals to Various Authorities
- Authority for Advance Rulings
Part IX- Collection and Recovery of Tax
- Tax Deducted at Source
- Advance Tax, Collection and Recovery of ‘fax
- Penalties and Prosecutions
Part X – International Taxation (For New Syllabus)
46.Overview of Model Tax Conventions
47.Application and Interpretation of Tax Treaties
48. Fundamentals of Base Erosion and Profit Shifting
For Students Opting under CA Final (New Syllabus) – Chapter 46 – 48 are included in the Syllabus.these Chapters are not applicable for CA Final (Old Syllabus)
About the Faculty
G. Sekar is a Chartered Accountant in practice for the last 33 years. Founder and Faculty of Direct Taxation in Shree Guru Kripa’s Institute of Management, an Institution providing education for all levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.Member – Central Council of ICAI – 2013-16, 2016-19 & 2019-22.Chairman – Direct Taxes Committee of ICAI – 2014.