Direct Tax and International Taxation - 2 vols set - CA Final - New Syllabus 2023

Book Details

Direct Tax Vol - 1 Content

�	NAME OF THE TOPIC	PAGE NO.
1	Income from Business/Profession	1
2	Assessment of Partnership Firms	52
3	Computation of Tax Liability	57
4	Assessment of Companies [Minimum Alternate Tax]	65
5	Alternate Minimum Tax (AMT)	74
6	Income Computation & Disclosure Standards (ICDS)	75
7	Taxation of Gifts	81
8	Capital Gains	85
9	Transfer Pricing	131
10	Deemed Dividend	169
11	Double Taxation	173
12	Taxation of AOP	177
13	Sundry Important Topics	178
14	Concessional Tax Regime	195
15	Returns and Assessment	203
16	Appeals, Reference and Revision	231
17	Assessment Time Limits	244
18	Search and Seizure	245
19	Survey	251
20	Faceless Assessment and DRC	254
21	Updated Return	260
22	Advance Ruling	262
23	Tax Deduction at Source	266
24	Tax Collection at Source	295
25	Taxation of Non-Residents	299
26	Exemptions for NR	307
27	Taxation of Business Trust	310
28	Taxation of Investment Fund	316
29	IFSC: International Financial Services Centre	322
30	Taxation of Securitisation Trust	323
31	Equalization Levy	324
32	Tax Planning/Evasion/Avoidance and GAAR 3	30
33	Charitable Trusts	336
34	Assessment of Co-operative Societies	350
35	Advance Tax and Interest	352
36	Deduction u/s 10AA	356
37	Section 9: Income Deemed to Accrue/Arise in India	358
38	Deductions under Chapter VIA	361
39	Residential Status	376
40	Clubbing of Income	380
41	Set-off and Carry forward of losses	381
42	Political Party and Electoral Trust	386
43	Tonnage Tax Scheme	387
44	Domestic Transfer Pricing	390
45	Case Laws	391
46	Additional Case Laws	405
47	Fundamentals of BEPS	408
48	Model Tax Conventions	422
49	Tax Treaties	431
50	Amendments	438
51	Latest Developments in International Taxation	455
52	Tax Audit and Ethical Compliances	475
53	Provisions to Counteract Unethical Tax Practices	488
54	Black Money Act, 2015	510

Direct Tax Vol - 2 Content

�	NAME OF THE TOPIC	PAGE NO.
1	INCOME FROM BUSINESS	01 - 29
2	TOTAL INCOME AND MAT	30 - 81
3	CAPITAL GAINS	82 - 127
4	TRANSFER PRICING	128 - 145
5	TAXATION OF NR	146 - 155
6	TAXATION OF BUSINESS TRUST	156 - 157
7	TAXATION OF INVESTMENT FUND	158
8	TAXATION OF CHARITABLE TRUST	159 - 163
9	MAT FOR INDAS COMPLIANT COMPANIES	164 - 166
10	CONCESSIONAL TAX REGIME	167 - 169
11	ASSESSMENT PROCEDURES	170 - 187
12	APPEALS, REFERENCE AND REVISION	188 - 192
13	SEARCH AND SEIZURE	193
14	SURVEY	194
15	ADVANCE RULING	195- 197
16	TAXATION OF GIFTS	198 - 199
17	TAX DEDUCTION AT SOURCE	200 - 207
18	DOUBLE TAXATION	208 - 209
19	EQUALISATION LEVY	210
20	EXTRA QUESTIONS	211 - 237
21	TAX AUDIT AND ETHICAL COMPLIANCES	238 - 259

Direct Tax Practice Manual & Original Notes Combo

Use of Mnemonics and Important Words in Red Colour For Easy Understanding & Memorizing
Concise And Exam Oriented Notes

About the Author

CA Shirish Vyas

CA Shirish Vyas is a highly experienced and knowledgeable Chartered Accountant. He has a deep understanding of accounting principles, tax laws, and financial management. With years of experience in the field, he has developed expertise in providing financial advisory services to individuals and businesses.

Shirish Vyas has a strong track record of helping clients navigate complex financial situations and achieve their financial goals. He is known for his attention to detail, analytical skills, and ability to provide practical solutions. His clients appreciate his professionalism, integrity, and commitment to delivering high-quality services.

As a Chartered Accountant, Shirish Vyas is well-versed in various areas of finance, including auditing, taxation, and financial planning. He stays updated with the latest industry trends and regulations to ensure that his clients receive accurate and up-to-date advice.

Whether you need assistance with tax planning, financial reporting, or business advisory services, CA Shirish Vyas can provide you with the expertise and guidance you need. His dedication to client satisfaction and his passion for finance make him a trusted advisor in the field of accounting.

View other books from Direct Tax Laws and International Taxation