CMA Final Book DT Compact CA Bhanwar Borana Dec 25 Exam

CMA Final Book DT Compact CA Bhanwar Borana Dec 25 Exam

CMA Final Book DT Compact CA Bhanwar Borana Dec 25 Exam

COMPACT  A Handwritten Book for CA Final Direct Tax with case laws

Contents

1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime

2 Income from Capital Gains

3 Income from Other Sources

4 Taxation of Dividend & Deemed Dividend

5 Taxation in Case of Liquidation & Buy Back

6 Taxation in Case of Amalgamation and Demerger

7 Profits & Gains of Business or Profession

8 Income Computation &Disclosure Scheme

9 Taxation of Political Parties & Electoral Trust

10 Taxation in Case of Firm/LLP,

11 Taxation in Case of AOP/BOI

12 Taxation of  Business Trust,

13 Taxation of  Investment Fund

14 Taxation of  Securitisation Trust

15 Minimum Alternate Tax

16 AMT

17 Deduction u/s 10AA (SEZ)

18 Taxation of Trust & Institution

19 Advance Tax, TDS & TCS

20 Taxation of VDA

21 Assessment Procedure

22 Appeals & Revisions

23 Dispute Resolution Committee

24 Miscellaneous Provisions

25 Penalties & Prosecutions

26 Black Money Act, 2015

27 Deduction U/C VI-A

28 Clubbing of Income

29 Set-Off & C/F of Losses

30 GAAR

31 Exempt Income

32 Tax Audit & Ethical Compliance

33 Tonnage Taxation

34 Transfer Pricing

35 Non-Resident & NRI Taxation

36 Double Taxation Relief (DTAA)

37 Advance Ruling (BOAR)

38 Equalisation Levy

39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties

40 Application & Interpretation of Tax Treaties

41 Base Erosion & Profit Shifting (BEPS)

 42 Latest Developments in International Taxation

43 Foreign Tax Credit Rule

44  Conversion of Foreign Currency Income into Indian Currency

45 Remaining Case Laws & Concepts

About the Author 

Founder of BB Virtuals, CA Bhanwar Borana has given 300+ ranks in CA and gives regular lectures at ICAI and various taxation platforms with 10 years of teaching experience in IPCC and Final Direct and International Taxation exams.