Shuchita Prakashan Solved Scanner CA Final Group-II (New Syllabus) Paper-7 Direct Tax Laws and International Taxation By Prof. Arun Kumar and CA. Rupesh Agrawal Applicable for May 2023 Exam

Solved Scanner CA Final Direct Tax Laws and International Taxation

Solved Scanner CA Final Direct Tax Laws and International Taxation

Description

• Graph showing marks, category wise in each chapter, in various attempts.
• Examination rend Analysis – 5 Attempts.
• Analytical classification of every chapter.
• Marks of each question/part question.
• List of similarly asked question.
• Contents establishing correlation between study material and
• chapters in Solved Scanner
• Complete Questions with Solutions.
• Updated as per latest amendments.

Contents

Study Material Based Contents
Syllabus
Examination Trend Analysis
Line Chart Showing Relative Importance of Chapters
Table Showing Importance of Chapter on the Basis of Marks
Table Showing Importance of Chapter on the Basis of Marks of
Compulsory Question
Legends for the Graphs
Important Updates
Part I – Direct Tax Laws
1. Basic Concepts
2.Residence and Scope of Total Income
3. Incomes which do not from part of Total Income
4. Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources
9. Income of Other Persons included in Assessee’s Total Income
10. Aggregation of Income, Set off and Carry Forward of Losses
11. Deductions from Gross Total Income
12A. Assessment of Individuals
12B. Assessment of HUF
12C. Assessment of Partnership Firms
12D. Assessment of Companies
12E. Assessment of Cooperative Societies, Mutual Concerns, AOP, BOI and
Local Authorities, REIT, INVIT and others
12F. Assessment of LLP
13. Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
14. Tax Planning, Tax Evasion and Tax Avoidance
15. Deduction, Collection and Recovery of Tax
16. Income Tax Authorities
17. Assessment Procedure
18. Appeals and Revision
19. Settlement of Tax Cases
20. Penalties
21.Offences and Prosecution
22. Liability in Special Cases
23. Miscellaneous Provisions
Part – II International Taxation
24. Non Resident Taxation
25. Double Taxation Relief
26. Transfer Pricing and Other Provisions to Check Avoidance of Tax
27. Advance Rulings
28. Equalisation Levy
29. Overview of Model Tax Convention
30. Application and Interpretation of Tax Treaties
31. Fundamentals of Base Erosion and Profit Shifting