Chapter 29 Appeals and Revision [Sections 246 to 264]
1358
Chapter 30 Penalties and Prosecutions
1401
Chapter 31 Dispute Resolution Committee in Certain Cases [Section 245MA]
1444
Chapter 32 Income Tax Authorities [Sections 116 to 119]
1450
Chapter 33 Business Reorganisation
1468
Chapter 34 Concepts of Tax-planning and Specific Management Decisions
1498
Chapter 35 Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
1504
Chapter 36 Liability in Special Cases [Chapter XV, Sections 159 to 179]
1516
Chapter 37 Collection and Recovery of Tax [Sections 220 to 232]
1537
Chapter 38 Miscellaneous Provisions
1550
Part II
International Taxation
Chapter 1 Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act
1605
Chapter 2 Double Taxation Relief [Sections 90, 90A and 91]
1641
Chapter 3 Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]
1659
Chapter 4 Advance Rulings [Sections 245N to 245V]
1710
Chapter 5 Equalisation Levy [Chapter VIII of the Finance Act, 2016]
1726
Chapter 6 Overview of Model tax Conventions
1736
Chapter 7 Application and Interpretation of Tax Treaties
1779
Chapter 8 Fundamentals of Base Erosion and Profit Shifting
1793
About the Author
Dr. Girish Ahuja & Dr. Ravi Gupta
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.
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