Aadhya Prakashan CA Final Comprehensive Guide to Direct Tax Laws & International Taxation By Yogendra Bangar and Vandana Bangar Applicable for May 2022 Exam

• Amendments made by Finance Act, 2021 applicable for A.Y. 2022-23.
• All the latest developments in Income Tax Law including Circulars and Notifications upto October 31st, 2021.
• 300 Illustrations arranged Topic-wise/Section-wise & appended with head notes for easy understanding.
• Coverage of Past CA/CS Examination Questions

SUBJECT INDEX

Part I : Direct Tax Laws

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of Other Persons Included in Assessee’s Total Income
9. Aggregation of Income and Set-off or Carry Forward of Loss
10. Deductions from Gross Total Income
11. Assessment of Various Entities (Individuals, HUF, Firms/ LLP, AOP/ BOI, Co-operative Societies, Securitisation Trusts, Business Trusts & AIF)
12. Incomes Exempt from Tax
13. Assessment of Trusts
14. Assessment of Companies
15. Tonnage Tax Scheme
16. Income Tax Authorities
17. Procedure for Assessment
18. Liability in Special Cases
19. Tax Deduction and Tax Collection at Source
20. Advance Tax, Recovery, Interest and Refunds
21. Dispute Resolution
22. Appeals and Revision
23. Miscellaneous Provisions and Penalties & Prosecution
24. Tax Planning, Tax Evasion and Tax Avoidance

PART II : INTERNATIONAL TAXATION

25. Non-Resident Taxation
26. Double Taxation Relief
27. Transfer Pricing and Other Anti-Avoidance Measures
28. Advance Rulings
29. Equalisation Levy
30. Overview of Model Tax Conventions
31. Application and Interpretation of Tax Treaties
32. Fundamentals of Base Erosion and Profit Shifting (BEPS)
33. General Anti-Avoidance Rules (GAAR)

About The Author

Yogendra Bangar

Mr. Bangar a member of ICAI, is the founder and pioneer of AADHYAS Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996. Beginning with table coaching to a couple of students, he has over the years, step by step with great determination and hardwork built a strong Knowledge based education support system providing a platform to aspiring students to pursue and achieve their goals. He believes in the saying, Learn as if you were to live forever,

it is his continuous thirst for knowledge that has gained him a name amongst intellectual heads in the renowned Institutes of Commerce. His commitment for quality education has enabled him to develop a unique method of teaching and learning which retains the strong characteristics of conservative learning and teaching methods developed in lines with the latest technologies. Thus, blending the values of traditional system with the modern concept of education with technology.

His education is B,Com. (Hons.), FCA, CS, FICWA, DISA (ICA) Gold Medalist in B.Com (Hons.) Raj. University,Presidents Award holder of the ICSI Rank holder in Chartered Accountancy Examination, Rank holder in Chartered Accountancy Examination, Faculty Member ICA & ICWA Institute in Jaipur, Presently conducting Classes for Professional Courses, Author of various books at UG, PG & professional levels, Contributing articles to leading magazines and newspapers. He is Gold Medalist in B.Com. (Hons.) Raj. University.

His research are:-

Vandana Bangar Vandana Bangar is one of the renowned writer in the field of finance, especially in the area of DT,Taxation,Tax Laws and Practice for CA Final,CA IPCC,CS Executive exams. The author has written a number of excellent books in the area of DT,Taxation,Tax Laws and Practice that is useful for CA Final,CA IPCC,CS Executive exams.B.Com, FCA Gold Medalist in B.Com Karnataka University, Author of various books at UG, PG & professional levels, Faculty in Business & Corporate Laws, A prolific author and contemporary writer of articles in leading magazines and newspapers.