Bharat Laws

 
 

Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2019-20) [Released]

 

by CA. DURGESH SINGH
 
Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2019-20) [Released]
 
List Price: Rs. 1295
BharatLaws Member Price: Rs. 1165 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 6th edn., June 2019
Year: 2019
ISBN: 978-93-5139-696-3
Pages: 1032
Availability: In Stock.

About Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2019-20) [Released]
 

PREFACE

Why the Capsule Book

This book is the need of the hour where:

·         The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.

·         The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.

·         Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT, GAAR have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.

·         All amendments and notifications, applicable for A.Y. 2019-20, have been covered suitably both in its theoretical understandings as well as its practical implication. Some of the amendments of the Finance Act, 2018 are made in line with OECD BEPS Action plan for which I have provided the background understanding in "DS Comment" to enable the student to understand the "why" of the amendment.

·         Decisions reported by the ICAI till February, 2019 have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.

·         New incorporation of additional topics on International Taxation making it relevant even for new course students.

·         Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.

·         This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2018 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.

Since the exams for May 2019 onwards will undergo a structural change of having 30 marks allotted towards MCQ based questions, I strongly feel that students should have a comprehensive understanding of the subject which is the very reason that endeavour has been made in this edition to cover all the areas as comprehensively as possible. We have attached sample MCQs in this book towards the end so that students get an idea of the type and level of questions that shall be targeted in the exams. Further, to foster more practice students can download the MCQs from www.bharatlaws.com.


For this edition, I have personally invested time on each topic to revise the content in order to address the expectation that the ICAI is intending from the students towards their preparation on the subject. But still I shall be failing in my duty not to express thanks to my support staff and students — Sunny Jain who has enabled to beautify the book by his creative brilliance; Suryadev & Aanchal to assist me real time to enable the book to come out in record time considering the intricacies involved in the booklet. Last but not least the Puliani brothers — Ravi Puliani and Mahesh Puliani and their team at Bharat Law House Pvt. Ltd. for extending the support and encouraging for such a complex work.

I shall recommend you all to subscribe to my you tube channel "Durgesh Singh Tax Classes" for any update applicable for your attempt.

The present edition is dedicated to Lord Shiva in whose spirit the search for truth marches on.

Heralding you to a bright and brilliant future. In the spirit of a great learning, here is to a great reading.

Cheers.

 

 

24th May, 2019.                                                                                                  CA. DURGESH SINGH

Mumbai.

Contents

Part – A

1

Income Tax Rates (For A.Y. 2019-20)

1 – 7

2

Income from House Property

8 – 21

3

Profits and Gains from Business or Profession

22 – 150

4

Business Deductions Under Chapter VIA and 10AA

151 – 162

5

Income Computation and Disclosure Standards (ICDS)

163 – 211

6

Alternate Minimum Tax (AMT)

212 – 218

7

Assessment of Partnership Firm

219 – 231

8

Surrogate Taxes

232 – 271

9

Capital Gains

272 – 395

10

Income From Other Sources

396 – 411

11

Set Off and Carry Forward of Losses

412 – 433

Part – B

12

Assessment Procedure, Appeals, Revision, Settlement Commission & AAR

437 – 540

13

Penalties & Prosecution

541 – 569

14

Miscellaneous Questions & Answer

570 – 573

Part – C

15

Clubbing Provisions

577 – 589

16

Hindu Undivided Family

590 – 591

17

Co-Operative Society and Producer Companies

592 – 595

18

Trust, Institutions and Political Parties

596 – 627

19

Assessment of Association of Person (AOP) & Body of Individuals (BOI)

628 – 635

20

Special Tax Rates of Companies

636 – 660

21

Liabilities in Special Cases

661 – 665

22

Chapter VIA Deductions

666 – 681

Part – D

23

Tax Deducted at Source (TDS)

685 – 719

24

Tax Collected at Source (TCS)

720 – 725

25

Advance Tax and Interest

726 – 738

Part – E

26

International Taxation

741 – 809

27

Transfer Pricing

810 – 874

28

Specific Anti Avoidance Rule (SAAR) (Finance Act, 2018)

875 – 876

29

General Anti Avoidance Rules (GAAR)

877 – 902

30

Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties – (Only for New Syllabus)

903 – 921

31

Base Erosion & Profit Shifting Action Plan – (Only for New Syllabus)

922 – 932

32

Case Laws

933 – 982

33

MCQs

983 – 1004

34

Appendices

1005 – 1016

 

 
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