CA Final Direct Tax Compact And Q/A Compiler Combo Books For Nov20 By CA Bhanwar Borana

Covers Amendments made by Finance Act 2019 Covered all Case Laws applicable for Nov 2020 Exam COMPACT is a India’s First Handwritten colored book for CA Final Direct Tax by CA Bhanwar Borana.

Direct Tax Compact Q/A Compiler

Contents

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. Alternate 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

Direct Tax with case laws

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

• Transfer Pricing
• Non Resident Taxation
• Double Taxation Relief
• Advance Ruling
• Equalisation Levy
• Overview Of Model Tax Conversion
• Tax Treaties: Overview, Application & Interpretation
• Base Erosion And Profit Shifting
• Topic Rule 128 Foreign Tax Credit (FTC)
• Topic of 06, 07, 08 Are Applicable For Ca-Final New Course Students Only

Part – B: Case Law Of Direct Tax

• Basic Concepts
• Income Which Do Not Form Part Of Total Income
• Income From Salaries
• Income From House Property
• Profits & Gains Of Business Or Profession
• Capital Gains
• Income From Other Sources
• Set-Off And Carry Forward Of Losses
• Deductions From Gross Total Income
• Assessment Of Various Entities
• Charitable Or Religious Trusts And Institutions
• Deduction, Collection And Recovery Of Tax
• Income-Tax Authorities
• Assessment Procedure
• Appeals And Revision
• Penalties
• Offences And Prosecution
• Miscellaneous Provisions

Part – C: Multiple Choice Questions

CA by Profession and Professor by PASSION !!! 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 believe that studies with fun is a great blend which 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 theoretical reading of the section and make students solve practice problems in the class which puts the students to ease during the examinations.