Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2021-22), 9th edn., 2021 (in 2 vols.) (Colourful Edition)

Volume 1

Part – A

1

Income Tax Rates (For A.Y. 2021-22)

2

Income from Salary

3

Income from House Property

4

Profits and Gains from Business or Profession

5

Business Deductions Under Chapter VIA and 10AA

6

Income Computation and Disclosure Standards (ICDS)

7

Alternate Minimum Tax (AMT)

8

Assessment of Partnership Firm

9

Chapter VIA Deductions

10

Capital Gains

11

Income from Other Sources

12

Set Off and Carry Forward of Losses

13

Clubbing Provisions

14

Additional Q & A

Part – B

15

Assessment Procedure

16

Rectification, Appeal & Revision

17

Recovery Proceedings

18

Settlement Commission & AAR

19

Penalties & Prosecution

20

Refund Provisions

21

Case Laws

Volume 2

Part – C

1

Special Tax Rates of Companies

2

Alternative Tax Regime

3

Co-Operative Society & Producer Companies

4

Taxation of Dividend

5

Surrogate Taxation

6

Trust Taxation

7

Hindu Undivided Family

8

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

9

Liabilities in Special Cases

Part - D

10

Tax Deducted at Source (TDS)

11

Tax Collected at Source (TCS)

12

Advance Tax and Interest

Part – E

13

Non Resident Taxation

14

Taxation of NR Sportsman

15

Double Taxation Relief

16

Miscellaneous Provision

17

Equalisation Levy

18

Transfer Pricing

19

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

20

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

21

General Anti Avoidance Rules (GAAR)

22

Additional Practical Problems

23

Case Laws

24

Appendices

25

Multiple Choice Questions