VG learning Direct tax The Question Book By Vinod Gupta – 39th Edition 2022-2023

This compilation of questions of last 27 years of CA Final Exams is to let you understand the pattern of questions asked f1’om various parts of the syllabus. So, you can solve questions of last 56 attempts. This Question Book will help you in practicing the past exams questions This Question Book is updated according to the present law of Income Tax as amended By Finance Act, 2021. Questions have been modified according to the present law, to help you understand in the current context this question book can be best used along with our Summary Module. When you are preparing for the exams and during the last moment, i.e., when you are at the revision stage, you can refer the question book to understand the types of questions asked and their frequency earlier, we used to analyses the weight age of the chapter based on the number of questions asked from the respective chapters. But now the scope of our own analysis is trimmed Down to certain extent, since the ICAI itself shared the weight age of the sections. The demarcation of the sections is made clear along with their weight age and this will be the Broader insight about the various topics.

Contents

1. Capital Gains
2. Income from Other Sources
3. Taxation of income from Dividend and Deemed Dividend
4. Employee Stock Options (ESOPs)
5. Clubbing of Income
6. Profits and Gains of Business or Profession
7. Deduction and collection of tax at source
8. Taxation of AOPs &BOIs
9. Taxation of Firms
10. Taxation of Limited .Liability Partnership (LLP)
11. Amalgamation and Its Tax Implications
12. Demerger and Its Tax Implications
13. Tonnage Taxation
14. Taxation of Agricultural Income
15. Taxation of Hindu Undivided Family
16. Taxation of Political Parties
17. Taxation of Electoral Trust
18. Taxation of Co-operative Societies
19. Liquidation of Companies
20. Set off or carry forward and set off Losses
21. Dividend Stripping
22. Bonus Stripping
23. Taxation of Business Trust & Its Unit Holders
24. Taxation of Charitable / Religious Trusts
25. Principle of Mutuality/Mutual concerns
26. Alternate Minimum Tax (AMT) on All Assessces Except Companies (Chapter XII-BA)
27. Minimum Alternate Tax
28. Deductions under Chapter VI-A Part C
29. Deduction Under Section 10AA
30. Other Deductions Under Chapter VI-A
31. Filing of Return of Income
32. Assessment Procedures
33. Dispute Resolution panel (DRP)
34. Assessment of Income Escaping Assessment
35. Time limits for completion of Assessment or Reassessment
36. Miscellaneous Provisions
37. Power to Call for Information and Conduct Survey
38. Search & Seizures
39. Special procedure of Assessment or Reassessment in case of search & seizure
40. Mandatory & Penal Interest under section 234A, 234B & 234C
41. Appeals & Revision
42. Certain Concepts Related to Assessments, Appeals, etc
43. Assessee in Default
44. Statement of Financial Transaction or Reportable Account (SFTRA)
45. Penalties & Prosecutions
46. Settlement Commission
47. Residential Status
48. Taxability of Royalty, Fee for Technical Services and Interest
49. Special Provisions for Taxation of Non-Residents & Foreign Companies
50. Double Taxation Avoidance Agreements (DTAA)
51. Advance Rulings (Section 24SN -24SV)
52. Transfer Pricing
53. Limitation on Interest Paid to Associated Enterprises
54. Notified Jurisdictional Area (NJA)
55. Equalisation Levy
56. TDS on Payment made to Non Residents
57. Overview of Model Tax Convention
58. Amendments on Income Computation and Disclosure Standards (ICDS)

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