Bharat Laws

 
 

Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2020-21)

 

by CA. DURGESH SINGH
 
Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2020-21)
 
List Price: Rs. 1495
BharatLaws Member Price: Rs. 1345 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 7th edn., January 2020
Year: 2020
ISBN: 978-93-86920-42-3
Pages: 1180
Availability: In Stock.

About Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2020-21)
 

PREFACE

Why the Capsule Book

This book is the need of the hour where:

·         The provision has been logically explained and summarized 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 customized to equip the reader with the various combinations with which a particular provision could be targeted in the exams. More than 400 problems & solutions have been incorporated in this book covering various combinations of provisions including those which are recently incorporated through the Finance Act, 2019; Finance (No. 2) Act, 2019 and the Taxation Laws (Amendment) Act, 2019.

·         Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT, GAAR, Surrogate Taxes 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. 2020-21, including The Taxation Laws (Amendment) Act 2019,  have been covered suitably both in its theoretical understandings as well as its practical implication. Decisions reported by the ICAI till December, 2019 have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.

·         Additional topics on International Taxation applicable only for new course students have been presented in suitable  manner to facilitate both its understanding and memorizing its key principles.

·         Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry, Non-resident special rate of tax, Valuation rules  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, 2019 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.

Going by the trend in the recent November 2019 exams and those in recent past, it is aptly clear that ICAI requires students to adopt application based learning rather than confining their understanding based upon past year questions. Students are being exposed with new combinations of provisions which were never ventured earlier making the task very difficult for the students to handle the examination based on conventional pattern of learning. We have sought to address these challenges through this book where not only past year questions have been incorporated but also large number of customized problems and solutions which have the probability of being targeted in the exams have been added. For instance, the tax incentive for IFSC  have too many amendments. I have sought to address all of them at one place (Surrogate Taxes Topic) and have also included practical questions and solutions to understand the application of these complicated amendments. Such feature you shall find at various places in the booklet making it most comprehensive and at the same time exam oriented.

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, Karan & 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.

 

 

28th December, 2019                                                                                             CA. DURGESH SINGH

Mumbai

Contents

Serial No.

Particulars

Page Range

Part – A

1

Income Tax Rates (For A.Y. 2020-21)

A-11 – A-22 

2

Income from Salary

A-23 – A-41

3

Income from House Property

A-42– A-54

4

Profits and Gains from Business or Profession

A-55 – A-179

5

Business Deductions Under Chapter VIA & 10AA

A-180 – A-198

6

Income Computation and Disclosure Standards (ICDS)

A-199 – A-244

7

Alternate Minimum Tax (AMT)

A-245 – A-253

8

Assessment of Partnership Firm

A-254 – A-266

9

Surrogate Taxation

A-267 – A-310

10

Capital Gains

A-311 – A-441

11

Income From Other Sources

A-442 – A-458

11A

Set Off and Carry Forward of Losses

A-459 – A-476

Part – B

12

Assessment Procedure, Appeals, Revision, Settlement Commission & AAR

B-7 – B-117

13

Penalties & Prosecution

B-118 – B-153

14

Miscellaneous Questions & Answer

B-154 – B-157

Part – C

15

Clubbing Provisions

C-7 – C-17

16

Hindu Undivided Family

C-18 – C-18

17

Co-Operative Society and Producer Companies

C-19 – C-22

18

Trust, Institutions and Political Parties

C-23 – C-57

19

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

C-58 – C-63

20

Special Tax Rates of Companies

C-64 – C-99

21

Liabilities in Special Cases

C-100 – C-103

22

Chapter VIA Deductions

C-104 – C-119

Part – D

23

Tax Deducted at Source (TDS)

D-5 – D-59

24

Tax Collected at Source (TCS)

D-60 – D-66

25

Advance Tax and Interest

D-67 – D-80

Part – E

26

International Taxation

E-7 – E-107

27

Transfer Pricing & Other Provisions to Check Avoidance of Tax

E-108 – E-185

28

General Anti Avoidance Rules (GAAR)

E-186 – E-210

29

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

E-211 – E-228

30

Miscellaneous Part of International Taxation – (Only for New Syllabus)

E-229 – E-246

31

Case Laws

E-247 – E-305

32

Appendices

E-307 – E-332

 


 
What do users think of this book?
 
  Average Customer Review:
  Write an online review and share your thoughts with other customers.
 
How to PASS CS EXAMS How to PASS CS EXAMS
CA. Rajat Mohan
Rs. 175
JURISPRUDENCE, INTERPRETATION &  GENERAL LAWS [Module I, Paper 1] JURISPRUDENCE, INTERPRETATION & GENERAL LAWS [Module I, Paper 1]
CS AMIT VOHRA • CS RACHIT DHINGRA
Rs. 560
MCQs for CA Inter on CORPORATE & OTHER LAWS; DIRECT/INDIRECT TAX LAWS; AUDITING & ASSURANCE; ENTERPRISE INFORMATION SYSTEMS & SM MCQs for CA Inter on CORPORATE & OTHER LAWS; DIRECT/INDIRECT TAX LAWS; AUDITING & ASSURANCE; ENTERPRISE INFORMATION SYSTEMS & SM
CS. Amit Vohra; Jassprit S. Johar; Jayesh S Bhandari; Prof. J.S. Batra
Rs. 375
MCQs for CA IPCC on Business Laws, Ethics & Communication; Taxation; Auditing & Assurance;Information Technology & Strategic Management MCQs for CA IPCC on Business Laws, Ethics & Communication; Taxation; Auditing & Assurance;Information Technology & Strategic Management
Jayesh S Bhandari; CA. Jassprit S Johar; Jayesh S Bhandari; Prof. J S Batra
Rs. 395
Negotiable Instruments Act (As amended by The Negotiable Instruments (Amendment) Act, 2018, w.e.f. 1-9-2018) Negotiable Instruments Act (As amended by The Negotiable Instruments (Amendment) Act, 2018, w.e.f. 1-9-2018)
Bhashyam & Adiga
Rs. 2495
Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2020-21) Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2020-21)
CA. DURGESH SINGH
Rs. 1495
COMPANIES ACT, 2013 COMPANIES ACT, 2013
Bharat’s
Rs. 1130
COMPANIES ACT, 2013 with Comments (Act No. 18 of 2013) (Pocket Size) COMPANIES ACT, 2013 with Comments (Act No. 18 of 2013) (Pocket Size)
Bharat’s
Rs. 530
COMPANIES ACT, 2013 with RULES COMPANIES ACT, 2013 with RULES
Bharat’s
Rs. 1400
COMPANIES ACT, 2013 with RULES (Pkt edn.) COMPANIES ACT, 2013 with RULES (Pkt edn.)
Bharat’s
Rs. 730
View All Hot Books
      Where's My Stuff?       Shipping & Returns       Need Help?