Description
Taxmann Publications Direct Tax Laws And International Taxation (Dt) A Y 2023 24 Cracker by RAVI CHHAWCHHARIA
This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 5th Edition for CA-Final | New Syllabus | May/Nov. 2023 Exams. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
Coverage of this book includes:
All Past Exam Questions
CA Final May 2022 (New Syllabus)
CA Final December 2021 (New Syllabus)
Questions from RTPs & MTPs of ICAI
[570+ Practical Questions & Answers] for self-practice
[Updated Solutions/Answers] as per Law applicable for A.Y. 2023-24
[Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2018 onwards
[Previous Exam Trend Analysis] from Nov. 2018 onwards
[Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
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 author
Ravi Chhawchharia
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 is credited for giving the city the first-ever All India 1st Rank in CA exams. He has 15 years of rich teaching experience in Direct Taxes, Financial Management, Costing and Business Laws. He was recently honoured by Gujarat's Chief Minister, Vijay Rupani, for his contribution to education.
He has authored various books on Direct Taxes, Corporate Laws, Financial Management and Costing, which have helped thousands of professional courses students study and pass their exams. He has presented research papers at various forums of ICAI, ICSI, Colleges and Universities.
CA Ravi Chhawchharia runs a special CA STARS programme. Free education for four years of the CA course is provided annually to 40 to 45 selected students who are financially underprivileged but talented. They are also offered free food and accommodation under this program. No donation or any financial assistance is taken from anyone for this programme. 90% of his CA STARS students pass the exams year after year and are now successfully leading in Corporates or engaged in CA practice.
He has been awarded with 'Dr. Sarvepalli RadhaKrishnan Education Excellency Award, 2018'; 'West India's Best CA Educator' in 2017 by 'India Education Awards' and also conferred as a 'Super 30' teachers by iBHubs, one of the World's largest Start-up incubator and got an appreciation letter signed by Hrithik Roshan.