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CA Inter Group 2 Paper 7 TAXATION SUMMARY - T.N. Manoharan, G.R. Hari

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110 - for Nov 2018 exam

CA Inter Group 2 Paper 7 TAXATION SUMMARY - T.N. Manoharan, G.R. Hari

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Taxation Summary - For CA Inter (Old and New) May/ Nov 2018 Examinations - Assessment Year 2018 - 19


  • Summary of the entire CA Final syllabus is covered for quick revision.
  • Amendments made by Finance Act, 2017 relevant for exams are given as separate chapter.
  • Important concepts of International Taxation, viz., BEPS, DTAA, Transfer Pricing  Interpretation of treaties., are dealt in a lucid manner for better understanding.
  • Important exam-oriented Supreme Court and High Court case law are discussed in a separate chapter.
  • Suggested Answers for CA Final November 2017 Exam are included.
  • Select illustrations are provided for better understanding of the concepts.
  • Important & select questions of CA final exams are included in the respective chapters.
  • Model Test Paper is appended to facilitate the testing and evaluation of the presentation skills.


Appendix  I    – Recent Amendments
Appendix  II   – Suggested Answers CA Final, November 2017 Exams
Appendix  III  – Important Judicial Pronouncements
Part  I- Direct Tax Laws
1.        Preliminary
2.        Basis of Charge
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 Reliefs
13.      Income computation and disclosure standards
14A.   Basic Provisions Applicable to companies
14B.    Minimum Alternate Tax
14C.    Tax on distributed profits profits by certain entities
14D.    Special Provisions relating to income of shipping company
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 Revision
24.       Requirement as mode of acceptance, payment or repayment in certain cases to Counteract evasion of tax
25.       Penalties imposable
26       Offences and Prosecutions
27.       Miscellaneous
28.       Tax Management & GAAR
Part  II- International Taxation
1.        Taxation of Non-Resident
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
9.        Model Test Paper
10.      Suggested Answers to Model Paper

About the Author

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 StandardsBoard 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, 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.

Additional Information

Publisher Snow White
Author CA Vinod Gupta
Edition August 2018 Edition
ISBN 9789350393154
For for Nov 2018 exam
HSN 49011010
Language English
Pages 420