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The CA Final Direct Tax Laws and International Taxation paper by CA Arpita S.Tulsyan is divided into two parts. The first part aims to provide in-depth knowledge of the law and procedures under the Income-tax Act, 1961. It covers special provisions related to companies, charitable trusts, political parties, tax planning and evasion, collection and recovery of tax, etc. The country's direct tax laws undergo periodic changes through amendments via the Finance Act, interpretations by the courts, and notifications/circulars issued by the CBDT. Hence, it becomes essential for a CA to be well-versed with provisions of the direct tax laws and the routine changes made to it.
The second part of the paper deals with International Taxation. Increasing cross-border transactions and the operation of businesses through multiple channels across the world have made it necessary for a CA to gain knowledge in international taxation. The paper deals with provisions of double taxation relief, transfer pricing, and advance rulings under the Income Tax Act, an overview of OECD and UN model tax conventions, etc. Keeping in mind the growth of online businesses and the issues arising from it, the paper also provides an overview of Base Erosion and Profit Sharing.
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