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CA Final Group 2 Paper 7 Direct Tax Laws & International Taxation - T.N. Manoharan, G.R. Hari

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108 - for Nov 2018 exam

CA Final Group 2 Paper 7 Direct Tax Laws & International Taxation - T.N. Manoharan, G.R. Hari

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Direct Tax Laws and International Taxation - For Old and New Syllabus - Includes Detailed Analysi of GAAR, POEM, BEPS & ICDS - Along with May 2018 Solved Paper

•    For CA Final — November 2018 Examinations
•    For C.S., C.W.A. — December 2018 Examinations
•    Also for M.Com, LL.B. & M.B.A. Courses
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Description
»    Concise presentation of the provisions of the Income-tax Act as amended by the Finance 

      Act, 2017 relevant for students pursuing academic and professional courses. The concept 
      of tax planning and General Anti Avoidance Rules (GAAR) with reference to various 
      sources of income are specifically dealt with.
»    Important provisions of International Taxation, namely Transfer Pricing, DTAA, Equalisation 
      levy Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals 
      of Base Erosion and Profit Shifting (BEPS) are elucidated.
»    Income Computation and Disclosure Standards (ICDS) dealt in detail.
»    Updated Rules, important circulars and case law as reported up to April, 2018 are cited. 
      Amendments made to Income tax Act by the Finance Act, 2017, though incorporated at 
      appropriate places are given separately in Appendix-I so as to enable effective revision by 
      the students.
»    Answers to the select questions of past 22 examinations of CA Final - Direct tax Laws and 
      International Taxation are regrouped and given at the end of each chapter.
»    Easy approach to learn the principles relating to computation of taxable income under each 
      head of income together with suitable formats prescribed. Apt illustrations, case studies and 
      exercises provided.
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Contents 
Syllabus of C.A. Final Direct Tax Laws and International Taxation

Syllabus of C.A. Final Direct Tax Laws
Syllabus for C.S. Executive Programme
Syllabus for C.W.A. Intermediate
Arrangement of Sections
Analysis of Past CA - Final Exam Papers
Appendix I 
    —    Suggested Answers for CA Final, November 2018 Exam
    —    Suggested Answers for CA Final, November 2017 Exam
    —    Recent and Select Case Law
    —    Recent Amendments
Direct Tax Laws
1.      Preliminary

2.      Basis of Charges
3.      Incomes which do not form part of Total Income
3A.    Taxation of Trusts
4.      Computation of Total Income
4A.    Salaries
5.      Income from House Property
6.      Profits and Gains of Business or Profession
7.      Capital Gains
8.      Income from Other Sources
9.      Income of Other Persons, included in Assessee’s Total Income
10.    Aggregation of Income and Set Off or Carry Forward of Loss
11.    Deductions to be made in Computing Total Income
12.    Rebates and Relief
12A.  Heads of Income-At a glance
13.    Income Computation and disclosure standards
14A. Basic provisions applicable to companies
14B. Minimum alternate tax
14C. Tax on Distributed Profits by Certain entities
14D. Special Provisions relating to income of shipping Companies
15.    Income-tax Authorities
16.    Procedure for Assessment
17.    Liability in Special Cases
18.    Special provisions applicable to firms
19.    Special provisions relating to certain persons other than a company
20.    Deduction and Collection of Tax
21.    Advance Tax, Recovery and Refunds
22.    Settlement of Cases
23.    Appeals and Revisions
24.    Requirement as to mode of acceptance, Payment or Repayment in certain cases to 
          Counteract evasion of tax
25.    Penalties impossible
26.    Offences and prosecutions
27.    Miscellaneous
28.    Tax Management GAAR
International Taxation
1.      Taxation of Non-Residents

2.      Transfer Pricing & Other anti-avoidance measures
3.      Advance Rulings
4.      Double Taxation Relief
5.      Equalisation levy
6.      Overview of Model Tax Convention
7.      Application and Interpretation of Tax Treaties
8.      Base Erosion and Profit Shifting
         Procedural Law - Important Expressions
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Author Details
T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07.

He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.
He has authored various books such as "Real Estate Transactions - Tax Implications" an ICAI Publication, "Depreciation and Losses under I.T. and Company Law", a Bombay Chartered Accountants Society Publication and "Immovable Property Transaction and Income-tax Implications", an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on "Settlement Commission and Authority for Advance Rulings". He has also authored  the text book titled "Direct - Tax Laws" for C.A. Final and other professional courses.
Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA).
Mr. Manoharan is Awarded "Padma Shri" by the President of India.
Mr. G. R. Hari
Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in practice of the Chartered Accountancy profession for the past 12  years. He has presented papers in Educational Institutions and Professional forums on technical subjects.

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Additional Information

Publisher Snow White
Author T.N. Manoharan, G.R. Hari
Edition 2018
For for Nov 2018 exam
HSN 49011010
Language English