CA / CMA FINAL NEW SYLLABUS DIRECT TAX COMPILER BOOK BY CA BHANWAR BORANA

Book Contents

Contents

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. Buy Back
   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

About the Author

CA by Profession & Professor by PASSION !!! After attaining the respect of being called a CA, he chose to spread and share his knowledge to the coming young students who aspire to be CA too. He believe that studies with fun is a great blend which makes the aspirants achieve their goals with full precision. Presently he is Core Faculty of Incito Academy, Mumbai & Visiting faculty of WIRC of ICAI. He has overall 8 years teaching experience at CA IPCC & FINAL in Direct Tax & AMA. He always tried to bring out that hidden confidence and inculcate the strength and capabilities in students for them to rediscover themselves each new day.

CA BB plays multiple roles very effectively as a Guide, Teacher, Mentor, Motivator and Friend to his students.He 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.

He is the author of Indias first Handwritten DT Book COMPACT and also other books on Taxation