Snow White CA /CMA / CS Final Direct Tax Laws and International Taxation New Syllabus (Set Of 2 Vols ) By T. N. Manoharan, G.R. Hari Applicable for November 2024 Exam

Snow white Final Direct Tax Laws By T N Manoharan Nov 24

Snow white Final Direct Tax Laws By T N Manoharan Nov 24

Description

• Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2023 Relevant for students pursuing academic and professional course The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with
• Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated
• Income Computation and Disclosure Standards (lCDS) dealt in
• Updated Rules, important circulars and case law as reported up to April are Amendments made to Income-tax Act by the Finance Act, 2022, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students.
• Answers to the select questions of past 17 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt
• Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided

Content

Direct Tax Law

1 Preliminary
2 Basis of Charge
3 Incomes which do not form part of Total Income
4 Computation of Total Income
4A Salaries
5 Income from House Properly
6 Profits and Gains of Business or Profession
7 Capital Gains
8 Income from Other Sources
9 Income of Other Persons, Included in Assessee’s Total Income
10 Aggregation of Income and Set Off or Carry Forward of Loss
11 Deductions to be made in Computing Total Income
12 Rebates and Relief
12A Heads of Income At a glance
13 Income computation and disclosure standards
14A Basic provisions applicable to companies
14B Minhnlul1 alternate tax
14C Tax on distributed profits by certain entities
14D Special provisions relating to income of shipping Company
15A Income Tax Authorities
15B Search & Seizure and Survey
16A FIlling of Return of Income
16B Procedure for Assessment
16C Assessment of Search Cases
17 Liability in special cases
18 Special provision applicable to firms
19 Taxation of Trusts
20 Deduction and Collection of Tax
21 Advance Tax, Recovery and Refunds
22 Settlement of Cases
23 Appeals and Revisions
24 Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax
25 Penalties Imposable
26 Offences and Prosecution
27 Miscellaneous
28 Tax Management & GAAR

International Taxation

1 Taxation Non Residents
2 Transfer Pricing
2A Provisions in respect of International Group and Avoidance of Tax
3 Advance Rulings
4 Double Taxation Relief
5 Equalisation Levy
6 Overview of Model Tax Convention
7 Application and Interpretation of Tax Treaties
8 Base Erosion and Profit Shifting
Procedural Law – Important Expressions

About The Author

T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07.He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conference organized by various forums in the country and in international forums in abroad.He has authored various books such as Real Estate Transactions Tax Implications” an ICAI Publication, Depreciation and Losses under I.T. and Company Law”, a Bombay Chartered Accountants Society Publication and “Immovable Property Transaction and Income-tax Implications”, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on “Settlement Commission and Authority for Advance Rulings”. He has also authored the text book titled “Direct – Tax Laws for C.A.Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded “Padma Shri by the President of India.
Mr. G. R. Hari
Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in practice of the Chartered Accountancy profession for the past 12 years. He has presented papers in Educational Institutions and Professional forums on technical subjects