CA Final Group 2 Paper 7 Padhuka's Direct Taxes- A Ready Referencer - G. Sekar
Padhuka's Direct Taxes- A Ready Referencer Both Old and New Syllabus For CA Final By CA G Sekar Applicable for Nov 2018 Exam
This New Edition of Direct Taxes. – A Ready Referencer for Professional Examinations, comes with a refreshing style and presentation, with the following special features
- Complete Coverage of the Income Tax Act, 1961 including revised ICDS
- Provisions of Law presented in a systematic and structured way.
- Quick Understanding of the topics I concepts by using Tables and Flowcharts.
- Incorporation of Circulars, Notifications and up·-to-date Case Laws in relevant Chapters.
- Latest Amendments made by Finance Act, 2017 highlighted and marked for easy reference.
- Solved Illustrations as guidance to the Student on how to present answers in Professional Exams.
- Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents
- Fast Track, Referencer’ with Case Law Highlights for quick revision of all Topics.
- Guidance for Systematic Approach for Success in learning Direct Tax Law effectively for Professional Exams
Highlights of this Book
- Full Syllabus Coverage in Direct Tax Law.
- Circulars, Notifications and up-to-date Case Law.
- Amendments made by Finance Act, 2017 highlighted.
- Solved illustrations as guidance for Exam presentation.
- Use of Tables & Flowcharts for quick learning.
- Effective Presentation in a refreshing Style.
- Chapter Overview at the beginning of each Topic.
- Fast Track Referencer for quick revision.
- Step by Step Guide for Conceptual clarity
Part -1 Basic of Income Tax Act, 1961
- Basic Concepts in Income Tax Law
- Residential Status and Taxability in India
- Analysis of Exemptions
Part II Heads of Income & their taxability
- Income from Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources
Part III – Computation of total Income
- Income of other persons included in Assessee’s Total Income
- Set off and Carry Forward of Losses
- Deductions under Chapter VI-A
- Relief for Salaried Employees
- Agricultural Income
- Tax Planning
Part IV Taxation of various persons and miscellaneous
- Taxation of Individuals
- Taxation of HUF
- Taxation of Partnership Finn
- Taxation of Limited Liability Partnerships
- Taxation of Companies
- Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
- Taxation of Co-operative Societies
- Taxation of Association of Persons
- Assessment of Trusts
- Taxation of Persons – Others
Part V – Non-Resident Taxation
- Taxation of Non-Residents
- Taxation of International Transactions
- Double Taxation Avoidance Agreements
Part VI -.ICDS
- Income Computation and Disclosure Standards
Part VII- Income Tax Authorities arid Income Tax Assessment
- Income Tax Authorities
- Assessment Procedure – Duties of Assessee
- Assessment Procedure – Powers of the Department
- cnt Procedure – Various Assessments
- AsseSS1nent Procedure – Income Escaping Assessments
- Assessment Procedure – Search Assessment
- Liability in Special Cases
Part VIII – Remedies for Assessee and Department
- Settlement Commission
- Rectification and Revision
- Appeals to Various Authorities
- Authority for Advance Rulings
Part IX- Collection and Recovery of Tax
- Tax Deducted at Source
- Advance Tax, Collection and Recovery of ‘fax
- Penalties and Prosecutions
|Edition||22nd Edition, July 2020|
|For||for Nov 2020 exam|