Taxmann Cracker – Direct Tax Laws & International Taxation (CA-Final) (New Syllabus) by Ravi Chhawchharia for Nov 2022 Exams – 4th Edition June 2022

This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

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 Ravi Chhawchharia, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• Coverage of this book includes:
  • All Past Exam Questions
    • CA Final December 2021 (New Syllabus)
    • CA Final May 2022 (New Syllabus)
  • Questions from RTPs & MTPs of ICAI
• [570+ Practical Questions & Answers] for self-practice
• [Most Updated & Amended] Law stated in this book is as amended up to 30^th April 2021
• [Updated Solutions/Answers] as per Law applicable for A.Y. 2022-23
• [Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2019 onwards
• [Previous Exam Trend Analysis] from Nov. 2018 onwards
• [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material

Contents of this book are as follows:

• Part I – Direct Tax Laws (70 Marks)
  • Income from Salaries
  • Income from House Property
  • Profits and Gains of Business or Profession
  • Capital Gains
  • Income from Other Sources
  • Tax on Conversion of Unaccounted Money
  • Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income)
  • Set-off of Losses or Carry Forward and Set-off of Losses
  • Deductions from Gross Total Income
  • Taxation of Co-Operatives Societies
  • Deduction for Special Economic Zone
  • Expenditure on Exempt Income
  • Taxation of Political Parties & Electoral Trust
  • Taxation of Charitable/Religious Trusts
  • Taxation of Mutual Concerns
  • Minimum Alternate Tax (MAT)
  • Taxation of Firms, LLP and AOP/BOI
  • Alternate Minimum Tax (AMT)
  • Taxation of Business Trusts (REITs, InvITs)
  • Application vs. Diversion of Income
  • Assessment Procedures
  • Appeals and Revisions
  • Survey, Search and Seizure
  • Penalties and Prosecutions
  • Settlement of Cases
  • Liability in Special Cases
  • Assessment of HUF
  • Tax Deduction and Collection at Source
  • Collection and Recovery of Tax
  • Interest
  • Miscellaneous Topics, STT/CTT and IFSC
  • Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
• Part II – International Taxation (30 Marks)
  • Tax Incidence in India
  • Taxation of Non-Residents
  • Double Taxation Relief
  • Transfer Pricing
  • Advance Rulings
  • Equalisation Levy
  • Overview of Model Tax Conventions
  • Application and Interpretation of Tax Treaty
  • Fundamentals of BEPS

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