CA Final DT Notes By CA Shirish Vyas Nov 26

CA Final DT Notes By CA Shirish Vyas Nov 26

CA Final DT Notes By CA Shirish Vyas Nov 26

Features of this Book:

• One stop solution for all CA Final students
• Comprehensive coverage of the syllabus of CA Course
• Charts and graphical presentation for quick recalling
• Use of mnemonics for memorizing complicated provisions
• Highlighted catch words in red for faster revision

Content of the DT Notes :-

• Income from Business/Profession
• Assessment of Partnership Firms
• Computation of Tax Liability
• Assessment of Companies [Minimum Alternate Tax
• Alternate Minimum Tax (AMT
• Income Computation & Disclosure Standards (ICDS
• Taxation of Gifts
• Capital Gains
• Transfer Pricing
• Deemed Dividend
• Double Taxation
• Taxation of AOF
• Sundry Important Topics
• Concessional Tax Regime
• Returns and Assessment
• Appeals, Reference and Revision
• Assessment Time Limits
• Survey
• Faceless Assessment
• Dispute Resolution Committee
• Advance Ruling
• Tax Deduction at Source
• Tax Collection at Source
• Taxation of Non-Residents
• Taxation of Business Trust
• Taxation of Investment Fund
• International Financial Services Centre
• Taxation of Securitisation Trust
• Equalisation Levy
• Tax planning Evasion/Avoidance and GAAR
• Taxation of Charitable Trust
• Assessment of Co-operative Societies
• Advance Tax and interest
• Deduction u/s 10AA
• Deduction under Chapter VI- A
• Clubbing of Income
• Set Off & Carry Forward of Losses
• Political Party & Electoral Trust
• Tonnage Tax Scheme
• Domestic Transfer Pricing
• Case Laws
• Additional Case Laws
• Fundamentals of BEPS
• Mode Tax Conventions
• Tax Treaties
• Black Money Act, 2015
• Search and Seizure
• Tax Audit