VG learning CA Final Direct Tax Amendment Module New Syllabus By Vinod Gupta Applicable for May / November 2022 Exam

1. 1. Tax Rates for Assessment Year 2022-23
   2. Capital Gains
   3. Income from Other Sources
   4. Taxation of income from Dividend and Deemed Dividend
   5. Taxation of income on Units
   6. Profits and Gains of Business or Profession
   7. Deduction of tax at source
   8. New Pension Scheme
   9. Set Off or Carry Forward and Set-Off of Losses
   10. Taxation of Business trust and unit holders
   11. Taxation of Charitable / Religious Trusts
   12. Alternate Minimum Tax (AMT)
   13. Minimum alternate tax (MAT)
   14. Deduction under Chapter VI-A
   15. Filing?of Return of income&.?Assessment Procedure
   16. Time limits for completion of Assessment or Reassessment
   17. Special procedure of Assessment or Reassessment in case of search & seizure
   18. Appeals & Revision
   19. Statement of Financial Transaction
   20. Penalties & Prosecutions
   21. Place of Effective Management (POEM)
   22. Taxation of NRI
   23. Double taxation Avoidance Agreements
   24. Conversion of Indian Branch of A Foreign Bank Into A Subsidiary Company
   25. Business Connection
   26. Report in Respect of International Group (Section 286)
   27. Other Amendments By Finance Act 2021 & Some Important Case laws

About The Author

Vinod Gupta qualified CA with rank in C.A. Intermediate and C.A. Final examination in 1986. He has been awarded for the best paper on Taxation in C.A. Final Examination. He has authored around 150 articles on taxation in various journals and newspapers including Taxman, Current Tax Reporter, Chartered Accountant, Economic Times and Financial Express. He is currently teaching CA Final students in all over India a. He is having vast experience of teaching Direct tax, faculty at New Delhi for last 25 years.

He is the ultimate option for all CA students when it comes to take coaching of DT subject. He is one of the most respectable faculties all across India as well as in Nepal. He shares his 25 years of experience with the students in the class which is truly helpful for them and it also makes the teaching methodology unique and acceptable. He has been a guide to all his students and treats them as gems. There is thousands of CA who have taken coaching from including several rank holders