CA FINAL DIRECT TAX LAWS & INTERNATIONAL TAXATION CAPSULE STUDIES BOOKS BY CA DURGESH SINGH

Book Contents

Key Highlights
• Free Fast Track Classes based on Capsule book is available at the YouTube Channel DurgeshSinghTaxClasses.
• Comprehensive coverage of all the topics
• Impact of Finance Act, 2022 thoroughly explained with their practical implications
• Latest case laws covered
• More than 200 comprehensive problems and solutions covering almost all the aspects of law including the contemporary areas have been suitably covered
• A new feature introduced as the “Catch of the question” in which the key questions’ snippets have been provided to enable students to revise the question in the shortest possible time.
• Multiple charts and summary prepared for better linkage of the provision and to facilitate its proper understanding

Coverage of the book
The book comprehensively covers:
• The entire syllabus of direct tax in simplified and lucid manner.
• More than 500 comprehensive problems and solutions covering almost all the aspects of law including the contemporary areas have been suitably covered in the ‘Compiler’ in pdf form to provide the students adequate practice of the subject.
• A new feature introduced as the “Catch of the question” in which the key questions’ snippets have been provided to enable students to revise the question in the shortest possible time.
• All the recent amendments are separately highlighted
• All amendments and notifications applicable for May & November, 2023. CA Final attempt have been covered suitably both in its theoretical understandings as well as its practical implications.
• Case laws which are likely for the upcoming exams have been covered in a summarised manner to facilitate the students to remember the key point and principles arising in the judgment.
• New topics for new course have been covered separately and comprehensively

Detailed Contents –
Taxation of Unit Linked Insurance Plan – FA 2022
1. Income Tax Rates
2. Income from Salaries
3. Income from House Properties
4. Profits and Gains from Business Or Profession
5. Business Deductions under Chapter VIA & 10AA
6. Income Computation and Disclosure Standards (ICDS)
7. Alternate Minimum Tax
8. Assessment of Partnership Firms
9. Chapter VI-A Deductions
10. Capital Gains
11. Income from Other Sources
12. Set Off and Carry Forward of Losses
13. Clubbing Provisions
14. Assessment Procedure
15. Rectification, Appeal & Revision
16. Recovery Proceedings
17. Authority of Advance Ruling and Dispute Resolution
18. Penalties and Prosecution
19. Refund Provisions
20. Special Tax Rates for Companies
21. Alternative Tax Regime
22. Co-operative Society and Producer Companies
23. Taxation of Dividend
24. Surrogate Taxation
25. Trust Taxation
26. Hindu Undivided Family
27. Association of Person (AOP) & Body of Individual (BOI)
28. Liabilities In Special Cases
29. Tax Deducted at Source
30. Tax Collected at Source
31. Advance Tax & Interest
32. Non Resident Taxation
33. Taxation of NR Sportsman
34. Double Taxation Relief
35. Miscellaneous Provisions
36. Equalization Levy
37. Transfer Pricing
38. Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAS)/Tax Treaties
39. Miscellaneous Provisions of International Taxation
40. General Anti-Avoidance Rules (GAAR)
41. Appendices
42. Case Laws – Charts

About CA Durgesh Singh :-

CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that ?if you know why, you know how?. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & I PCC level