This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the educational materials, RTPs, MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 31st Dec. 2021).
These are aligned with provisions applicable for May/Nov. 2022 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempts for convenience and trend analysis.
The Present Publication is the 3rd Edition (For New Syllabus) & Updated till 31st October 2021, authored by CA V. Rahul Agarwal, with the following noteworthy features:
- [Coverage of All Questions & MCQs] in handwritten fonts, from the following
- Educational Material of ICAI
- RTPs & MTPs of ICAI
- Past Examination Papers of ICAI (both old & new syllabus | up to 31st Dec. 2021)
- [Aligned with May/Nov. 2022 Exams] The above Questions & MCQs are aligned with applicable provisions for May/Nov. 2022 exams
- [Questions are Arranged 'Topic-wise' & 'Chapter-wise'] with proper reference to paper as well as attempt for convenience and trend analysis
- [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book
The contents of the book are as follows:
- Summary of Special Adjustments
- Part A – Direct Taxation
- Basics of Income Tax
- Special Tax Regime
- Taxation of Agriculture Income
- Income from Salary
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Taxation of Business Re-Organisations
- Taxation of Transactions with Owners
- Income from Other Sources
- Taxation of Dividends & Income from Units
- Comprehensive Questions
- Assessment of Firms & LLP
- Assessment of AOP & BOI
- Assessment of Non-Profit Organization (NPO) & Exit Tax
- Assessment of Business Trust
- Assessment of Other Persons
- Taxation of Unexplained Income
- Clubbing of Income
- Set-Off and Carry Forward of Losses
- Exemptions & Sec. 10AA Deductions
- Chapter VI-A Deduction
- Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
- TDS & TCS
- Payment of Taxes & Return Filing
- Assessment Procedure
- Appeals & Revisions
- Dispute Resolution
- Tax Planning, Avoidance & Evasion
- Penalties, Offence & Prosecution
- Liability in Special Cases
- Statement of Financial Transactions (SFT) & Miscellaneous Provisions
- Part B – International Taxation
- Transfer Pricing & Related Provisions
- Residential Status & Scope of Total Income
- Non-Resident Taxation
- Double Taxation Relief
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions
- Application and Interpretation of Tax Treaties
- Fundamentals of BEPS
- Part C – Suggested Answers (Amended as Applicable for A.Y. 2022-23)
- December 2021 Suggested Answers – Old Syllabus
- December 2021 Suggested Answers – New Syllabus
Taxmann's Direct Tax Laws and International Taxation Problems & Solutions for CA Final May 2022 Exam by CA. V. Rahul Agarwal
- Publisher: Taxmann Publications
- Book Code: 9789390831548
- Availability: 10
-
Rs895.00
Related Books
Tags: Direct Tax Laws and International Taxation, Direct Tax Laws & International Taxation, CA Final 2022