Taxmann’s Cracker – Advanced Tax Laws (CS-Professional) (New Syllabus) by Pratik Neve for Dec 2021 Exams – 2nd Edition February 2021

Taxmann’s CRACKER for Advanced Tax Laws is prepared exclusively for the Professional Level of Company Secretary Examination requirement. It covers the entire revised, new syllabus as per ICSI.

The Present Publication is the 2^nd Edition for CS-Professional | New Syllabus, authored by CA Pratik Neve, with the following noteworthy features:

• Strictly as per the New Syllabus of ICSI
• [Trend Analysis] Previous Exams Trend Analysis
• [Marks Distribution] Chapter-wise marks distribution
• [ICSI Study Material] Chapter-wise comparison
• [Updated & Amended Solutions]
  • Income-tax Solutions are provided as per Assessment Year 2021-22
  • GST/Customs Solutions are provided as per Finance Act 2020 & Applicable Circulars/Notifications
• Coverage of this book includes
  • Fully-Solved Questions of Past Exams; Topic-wise
    • Solved Paper: December 2019 | New Syllabus
    • Solved Paper: December 2020 | New Syllabus
    • Solved Paper: June 2021 | New Syllabus
  • 440+ Questions including Numercials & Theory Questions
  • ICSI Practice Manual
• [Important Additional Questions] from Past CA & CMA Exams with Answers are provided

Also Available:

• Module 1
  • [2^nd Edition] of Taxmann’s CRACKER on Governance Risk Management & Ethics
  • [2^nd Edition] of Taxmann’s CRACKER on Drafting Pleadings & Appearances
• Module 2
  • [2^nd Edition] of Taxmann’s CRACKER on Secretarial Audit Compliance Management & Due Diligence
  • [2^nd Edition] of Taxmann’s CRACKER on Corporate Restructuring Insolvency Liquidation & Winding-Up
  • [2^nd Edition] of Taxmann’s Resolution of Corporate Disputes Non-compliances & Remedies
• Module 3
  • [2^nd Edition] of Taxmann’s CRACKER on Corporate Funding & Listings in Stock Exchanges

The contents of this book are as follows:

• Supply under GST
• Levy and Collection under GST (Including Composition Levy)
• Time of Supply
• Value of Supply under GST
• Input Tax Credit
• Registration under GST
• Documents, Accounts and Records and Filing of Returns
• Payment of GST and Refunds under GST
• Assessment and Audit under GST
• Inspection, Search, Seizure and Arrest, Penalties, Demand and Recovery under GST
• Liability to pay GST in Certain Cases
• Advance Rulings under GST
• Appeals and Revisions
• Transitional Provisions
• Miscellaneous
• Place of Supply
• Zero Rated Supply, i.e., Exports under GST
• UTGST Act
• GST (Compensation to States) Act, 2017
• Industry-Specific Analysis
• Basic Concepts of Customs Law
• Valuation of Imports and Exports
• Warehousing
• Duty Drawbacks
• Baggage
• Advance Ruling, Settlement Commission, Demand, Search & Seizure, Refunds, Appellate Procedure, Offences and Penalties
• Foreign Trade Policy to the Extent Relevant for Indirect Tax Law
• Corporate Tax Planning and Tax Management
• Taxation of Companies
• Taxation of Firms including LLP and Provisions of Alternate Minimum Tax U/S 115JC of the Income-tax Act, 1961
• Income Tax Implications on Specified Transactions
• Taxation of Non-Residents
• General Anti-Avoidance Rules (GAAR)
• Basics of International Tax
• Tax Treaties – Unilateral and Bilateral Relief (Sections 90, 90A & 91 of the Income-tax Act, 1961)
• Transfer Pricing