Aadhya Prakashan CA Final A Quick Referencer cum Compiler Direct Tax Laws and International Taxation Old and New Syllabus By Dr Yogendra Bangar Dr Vandana Bangar Applicable for May 2022 Exams

• Coverage of summary of the important provisions of the Direct Tax Laws and International Taxation, under heading “Summarized Points for Revision
• Coverage of past 15 years’ questions ;
• Chapter-wise arrangement of questions ;
• Topic/section-wise arrangement of questions in each Chapter ;
• Tables, Flow Charts and Diagrams for Easy understanding and Quick Recap of Direct Tax Laws and International Taxation;
• Suggested answers strictly as per the law as amended by Finance Act, 2021 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2022-23 ;
• For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
• Solved Paper (New Syllabus) – January 2021 and December 2021

Subject Index

DIRECT TAX LAWS

1. Basic Concepts
2. Residential Status
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of other persons included in Assessee s Total Income
9. Aggregation of Income and Set-off or Carry Forward of Loss
10. Deductions from Gross Total Income
11. Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI, Co operative Societies, Securitisation Trusts, VVC/VCF, Business Trusts & AIF)
12. Incomes Exempt from Tax
13. Assessment of Trusts
14. Assessment of Companies
15. Tonnage Tax Scheme
16. Income Tax Authorities
17. Procedure for Assessment
18. Liability in Special Cases
19. Tax Deduction and Tax Collection at Source
20. Advance Tax, Recovery, Interest and Refunds
21. Settlement of Cases
22. Appeals and Revision
23. Miscellaneous Provisions and Penalties & Prosecution
24. Tax Planning, Tax Evasion and Tax Avoidance

INTERNATIONAL TAXATION

25. Assessment of Non-Resident
26. Double Taxation Relief
27. Transfer Pricing and Other Anti-Avoidance Measures
28. Advance Ruling, Equalisation Levy and GAAR
29. Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties and Fundamentals of BEPS [**]

** Chapter : 29 is not applicable for CA Final (Old) Course Students.

About the Author

Dr. Yogendra Bangar

Presidents Award holder of the IC51
Rank holder in Cbartered Accountancy Examination
Faculty Member ICA and CMA Institute in Jaipur
Presently conducting Classes for Professional Courses
Author of various books at UG, PG and professional levels
Contributing articles to leading magazines and newspapers

Dr. Vandana Bangar

Author of various books at UG, PG and professional levels.
Faculty in Business and Corporate Laws.
Consultant in Direct and Indirect Taxation.
A prolific author and contemporary writer of articles in leading magazines and newspapers