Description
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 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov. 2022 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 December 2021 (New Syllabus)
- CA Final May 2022 (New Syllabus)
- Questions from RTPs & MTPs of ICAI
- All Past Exam Questions
- [570+ Practical Questions & Answers] for self-practice
- [Most Updated & Amended] Law stated in this book is as amended up to 30th April 2021
- [Updated Solutions/Answers] as per Law applicable for A.Y. 2022-23
- [Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2019 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
Details :
- Publisher : Taxmann
- Author : Ravi Chhawchharia
- Edition : 4th Edition June 2022
- ISBN-13 : 9789356221932
- ISBN-10 : 9789356221932
- Language : English
- Binding : Paperback
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