Taxmann Direct Tax Laws & International Taxation – Problems & Solutions (CA-Final) (New Syllabus) by V. Rahul Agarwal for Nov 2022 Exams – 4th Edition June 2022

This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the ICAI educational materials, RTPs & MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 30^th April 2022).

These are aligned with provisions applicable for 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 4^th Edition & updated till 30^th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is 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 30^th April 2022)
• [Aligned with Nov. 2022 Exams] The above Questions & MCQs are aligned with applicable provisions for 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

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