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

CA Final Direct Tax Compact and Q/A Compiler Combo (Set of a total of 3 Books: 2 Compacts, 1 Compiler) By CA Bhanwar Borana For May 23 and Nov 23  Attempt. This Book Covers Amendments made by Finance Act 2022 Covered all Case Laws applicable for May 23 and Nov 23 Exam. 

Compact : Set of 2 Volumes
Volume 1 : Summary Notes for Direct Tax.
Volume 2 : International Taxation (30 Marks) Notes, Case Laws, MCQ’s

Compiler : Compilation of 350+ Past Year Exams and RTP Questions and Answers

COMPACT – Hand Written Notes
As per Bhanwar Borana Sir, this book is designed to answer all the questions of CA Aspirants related to Direct Tax Paper. Compact is a Color-coded book for easy understanding :

Black – Headings
Blue - Main Content
Red – Important Points & Words
Green – Amendments

This COMPACT Book is released in 2 Volumes

Volume 1 - This book consists of 467 Pages and Covers 70% of CA Final Paper 7 i.e. Direct Tax Laws

Volume 2 – This book consists of 145 Pages and Covers 30% of CA Final Paper 7 i.e. International Taxation

MCQ & Case Scenarios
This Book consists of 111 Pages and is a compilation of ICAI Booklet and RTP/MTP. It has 8 Test Series – Comprising of 20 Questions approx. per Test Series (Approximate to 155 MCQ’s) and Extra MCQ’s from Mock Test Papers (MTP) both Series 1 & Series 2 – For Terms May’21, Nov’21 & May’22 and Extra MCQ’s from Revision Test Papers (RTP) – For Terms May’21, Nov’21 & May’22.

COMPILER – QUESTION & ANSWER (Edition – Nov’22)
This book consists of 559 Pages having Chapter wise Question & Answers and Additional 130 Pages for Past Year Exam Paper With Solutions – for Terms Nov’19, Nov’20, Jan’21, Jul’21, Dec’21 and May’22. It is a Compilation of more than 550+ Past Year Exam & RTP/MTP Questions.

Compiler Book:

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 Book:

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.