CA Final Direct Tax Compact and Q/A Compiler Combo For May 22 By CA Bhanwar Borana

CA Final Compact and Q/A Compiler Combo (Set of a total of 3 Books: 2 Compacts, 1 Compiler) By Ca Bhanwar Borana For May 22 Attempt. This Covers Amendments made by Finance Act 2021 Covered all Case Laws applicable for May 22 Exam. 

1. 1. Income from Capital Gain
   2. Income from Other Sources
   3. Profit and Gains of Business or Profession
   4. Taxation in case of Amalgamation & Demerger
   5. Dividend & Bonus Stripping
   6. Taxation of Dividend &Deemed Dividend
   7. Liquidation
   8. BuyBack
   9. Political Parties
   10. Electoral Trust
   11. Charitable & Religious Trust
   12. In Case of FIRM & LLP
   13. Case of AOP/BOI
   14. Deduction u/s 1OAA (SEZ)
   15. Minimum Alternate Tax (MAT)
   16. Alternative Minimum Tax (AMT)
   17. Clubbing of Income
   18. Set-off & Carry Forward of Losses
   19. Deduction u/s VI-A
   20. GAAR, Tax-Avoidance & Tax Evasion
   21. Return Filing & Assessment Procedure
   22. Appeal & Revision
   23. Advance Tax & Interest
   24. Authority of Advance Ruling (AAR)
   25. Income Tax: Settlement Commission (ITSC)
   26. Penalties
   27. TDS&TCS
   28. Tonnage Tax
   29. Taxation of NR/NRI & Special Rate of Tax
   30. Double Taxation Avoidance Relief(DTAA)
   31. Transfer Pricing
   32. Equalisation Levy
   33. Model Tax Conventions
   34. Interpretation Of Tax Treaties
   35. Fundamentals Of Base Erosion And Profit Shifting
   36. Question

   COMPACT, A Handwritten Book for CA Final Direct Tax with case laws

   Contents

   Volume 1
   1. Tax Rates & Marginal Relief
   2. Income from Capital Gain
   3. Income from Other Sources
   4. Profit or Gain from Business & Profession
   5. I C D S
   6. Taxation in Case of Amalgamation & Demerger
   7. Dividend & Bonus Stripping Transactions and Bond washing Transaction
   8. Taxation of Dividend & Deemed Dividend
   9. Taxation in Case of Liquidation
   10. Taxation in Case of Buyback
   11. Taxation in Case of Units
   12. Taxation of Political Parties
   13. Electoral Trust
   14. Taxation of Firm/LLP
   15. Taxation of Trust
   16. Tax on Accreted Income Exit tax
   17. Taxation Of AOP/BOI
   18. Taxation of Business Trust
   19. Taxation of Investment Fund
   20. Taxation of Securitisation Trust
   21. Minimum Alternate Tax MAT)
   22. Alternate Minimum Tax (AMT)
   23. Taxation of Co-op Societies
   24. Deduction U/s 10-AA (SEZ)
   25. Deduction Under Chapter VI-A
   26. Return Filing & Assessment Procedure
   27. Appeal & Revision
   28. Advance Tax
   29. Interest u/s 234 A/B/C & 244A
   30. Tax Deducted & Collected at Source (TDS / TCS )
   31. Income Tax Settlement Commission (ITSC)
   32. Cash Loan / Deposits / Advances
   33. Clubbing of Income
   34. Set-off & C/f of Losses
   35. Income from Salary
   36. Income from House Property
   37. Agriculture Income
   38. Tonnage Taxation
   39. Expenditure Incurred in Relation to Exempt Income
   40. GAAR

   41. Liability in Special Cases

   42. Penalties
   43. Miscellaneous Provisions (SFT)
   44. E-Assessment Scheme 2019
   Volume 2

   Part A: International Taxation

   1. Transfer Pricing
   2. Non Resident Taxation
   3. Double Taxation Relief
   4. Advance Ruling
   5. Equalisation Levy
   6. Overview Of Model Tax Conversion
   7. Tax Treaties: Overview, Application & Interpretation
   8. Base Erosion And Profit Shifting
   9. Topic Rule 128 Foreign Tax Credit (FTC)

   The topic of 06, 07, 08 Are Applicable For Ca-Final New Course Students Only

   Part B: Case Law Of Direct Tax

   1. Basic Concepts
   2. Income Which Does Not Form Part Of Total Income
   3. Income From Salaries
   4. Income From House Property
   5. Profits & Gains Of Business Or Profession
   6. Capital Gains
   7. Income From Other Sources
   8. Set-Off And Carry Forward Of Losses
   9. Deductions From Gross Total Income
   10. Assessment Of Various Entities
   11. Charitable Or Religious Trusts And Institutions
   12. Deduction, Collection, And Recovery Of Tax
   13. Income-Tax Authorities
   14. Assessment Procedure
   15. Appeals And Revision
   16. Penalties
   17. Offenses And Prosecution
   18. Miscellaneous Provisions

   Part C: Multiple Choice Questions

CA Bhanwar Bhorana Sir After attaining the respect of being called a CA chose to spread and share his knowledge to the coming young students who aspire to be CA's too. Bhawar Borana sir believes that studies with fun are a great blend that makes the aspirants achieve their goals with full precision. CA Bhanwar Borana plays multiple roles very effectively as a Guide, Teacher, Mentor, Motivator, and Friend to his students. Banwar sir is the professor to go beyond the theoretical reading of the section and make students solve practice problems in the class which puts the students to ease during the examinations.