CA-Final New Direct Tax Laws by CA Mehul Thakker

Course Discontinued

This course is no longer available and has been discontinued

Topic Name	Topic Length
The Begining	16 mins
Basics of Income Tax	53 mins
Income Which do not From Part of Total Income	164 mins
Salary	17 mins
House Property	52 mins
Profits and Gains From Business and Profession	946 mins
Capital Gains	571 mins
Income From Other Sources	489 mins
Clubbing of Income	56 mins
Set off and Carry Forward of Losses	42 mins
Deduction From Gross Total Income	320 mins
Computation of Total Income and Tax Liability	210 mins
Assessment of Firms/LLP	106 mins
Assessment of AOP or BOI	92 mins
Assessment of Co-operative Societies	58 mins
Assessment of Companies	347 mins
Alternative Minimum Tax	35 mins
Assessment of Hindu Undivided Family	49 mins
Business Trust	69 mins
Taxation of Trust or Institutions	407 mins
Returns, Assessment, Reassessment and Rectification	509 mins
Appeals	272 mins
Revision by Principle Commissioner or Commissioner	94 mins
Assessment on Remand	24 mins
Income Tax Authorities and Their Powers	103 mins
Search and Seizure	179 mins
Collection and Recovery of Tax	58 mins
Tax Deduction and Collection of Source	665 mins
Advance Tax	22 mins
Interest Under Section 234A, 234B, 234C and 234D	135 mins
Settlement of Cases	133 mins
Certain Cases to Counteract Evasion of Tax	55 mins
Penalties	150 mins
Prosecutions	17 mins
Conversion of Firm Into Company	48 mins
Conversion of Sole Proprietary Business Into Company	11 mins
Amalgamation	70 mins
Set Off of Losses of a Banking Company	5 mins
Demerger	47 mins
Amalgamation or Demerger of the Co-operative Banks	9 mins
Corporatisation and Demutualisation of Stock	15 mins
Conversion of Unlisted Company Into LLP	13 mins
Transfer of Assets Between Holding and Subsidiary	42 mins
Slump Sale	36 mins
Depreciation	311 mins
Taxability of ESOP	26 mins
Tax Planning, Evation and Avoidance	99 mins
Tonnage Taxation Scheme	72 mins
Income Computation and Disclosure Standards	74 mins
Liability in Special Cases	77 mins
Refunds	83 mins
Miscelleneous	79 mins
Taxation of Non-Resident	628 mins
Double Taxation Relief	83 mins
Advance Ruling	42 mins
Transfer Pricing and Other Anti-Avoidance Measures	383 mins
Taxation of Equalisation Levy	46 mins
Overview of Model Tax Conventions	113 mins
Application and Interpretation of Tax Treaties	41 mins
Fundamentals of Base Erosion and Profit Shifting	75 mins
General Anti-Avoidance Rules	156 mins

The CA Final Direct Tax Laws and International Taxation paper by CA Mehul Thakker 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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AY 2021-22
Note- Assessment year (2021 - 2022)
Financial year (2020)

Meet Your Instructor

CA Mehul Thakker

Mr. Mehul Thakker is a Fellow Member of the Institute of Chartered Accountants of India. He is a rank holder in the examinations conducted by ICAI.

Expert in the field of Direct Taxes, and conducts advisory and appellate work.

Authored three books on
"Practical aspects of Finance Act, 2003, 2008 and 2009"

Authored e- books on
Practical aspects of Finance Act, 2010 To Finance Act, 2016

Mentoring CA Students in the area of Direct Taxes since 20 years with more than 21,000 number till now.

Regularly conducts amendment lectures for the benefit of students through WICASA forum.

Regularly share knowledge on Direct Taxes for the members through ICAI branches and Study Circles.

Speaker at various professional forums like IT BAR Association, Tax Advocate Association, Chartered Accountants Association.