Taxmann Cracker - Direct Tax Laws & International Taxation Book for CA Final by CA Ravi Chhawchharia.

This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

The Present Publication is the 7^th Edition for CA Final | New Syllabus | May 2024 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• Coverage of this book includes:
• All Past Exam Questions and Answers, including:
• CA Final Nov. 2023 (New Syllabus)
• [600+ Practical Questions & Answers] for self-practice
• [Updated Solutions/Answers] as per Law applicable for A.Y. 2024-25
• [Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2018 onwards
• [Previous Exam Trend Analysis] from Jan. 2021 onwards
• [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material

Contents of this book are as follows:

• Part I – Direct Tax Laws (70 Marks)
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Tax on Conversion of Unaccounted Money
• Income of Other Persons, Included in Assessee's Total Income (Clubbing of Income)
• Set-off of Losses or Carry Forward and Set-off of Losses
• Deductions from Gross Total Income
• Deduction for Co-operative Societies
• Deduction for Special Economic Zone
• Taxation of Political Parties & Electoral Trust
• Expenditure on Exempt Income
• Taxation of Charitable/Religious Trusts
• Taxation of Mutual Concerns
• Application vs. Diversion of Income
• Minimum Alternate Tax (MAT)
• Taxation of Firms, LLP and AOP/BOI
• Alternate Minimum Tax (AMT)
• Taxation of Business Trusts (REITs, InvITs)
• Assessment Procedures
• Appeals and Revisions
• Survey, Search and Seizure
• Provisions to Counteract Unethical Tax Practices
• Liability in Special Cases
• Assessment of HUF
• Tax Deduction and Collection at Source
• Taxation of Digital Transactions
• Collection and Recovery of Tax
• Interest
• Miscellaneous Topics, STT/CTT and IFSC
• Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
• Part II – International Taxation (30 Marks)
• Tax Incidence in India
• Taxation of Non-Residents
• Double Taxation Relief
• Transfer Pricing
• Advance Rulings
• Overview of Model Tax Conventions
• Application and Interpretation of Tax Treaty
• Fundamentals of BEPS