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CA Final Direct Tax Laws & International Taxation - Compiler

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Direct Tax Laws & International Taxation - Compiler for CA Final has distinguishing features like:- : Coverage of past 15 years’ questions ; : Chapter-wise arrangement of questions ; :Topic/section-wise arrangement of questions in each Chapter ; :Solved Paper (New Syllabus) - November 2020 and Junuary 2021

The distinguishing features of this book are –

  • Coverage of summary of the important provisions of the Direct Tax Laws and International Taxation, under heading “Summarized Points for Revision”;
  • Coverage of past 15 years’ questions ;
  • Chapter-wise arrangement of questions ;
  • Topic/section-wise arrangement of questions in each Chapter ;
  • Tables, Flow Charts and Diagrams for Easy understanding and Quick Recap of Direct Tax Laws and International Taxation;
  • Suggested answers strictly as per the law as amended by Finance Act, 2020 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applicable for Assessment Year 2021-22 ;
  • For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
  • Solved Paper (New Syllabus) - November 2020 and Junuary 2021
  1. Basic Concepts
  2. Residential Status
  3. Salaries
  4. Income from House Property
  5. Profits and Gains of Business or Profession
  6. Capital Gains
  7. Income from Other Sources
  8. Income of other persons included in Assessee’s Total Income
  9. Aggregation of Income and Set-off or Carry Forward of Loss
  10. Deductions from Gross Total Income
  11. Assessment of Various Entities (Individuals, HUF, Firms/LLP, AOP/BOI, Co‑operative Societies, Securitisation Trusts, Business Trusts & AIF)
  12. Incomes Exempt from Tax
  13. Assessment of Trusts
  14. Assessment of Companies
  15. Tonnage Tax Scheme
  16. Income Tax Authorities
  17. Procedure for Assessment
  18. Liability in Special Cases
  19. Tax Deduction and Tax Collection at Source
  20. Advance Tax, Recovery, Interest and Refunds
  21. Settlement of Cases
  22. Appeals and Revision
  23. Miscellaneous Provisions and Penalties & Prosecution
  24. Tax Planning, Tax Evasion and Tax Avoidance
  25. Assessment of Non-Resident
  26. Double Taxation Relief
  27. Transfer Pricing and Other Anti-Avoidance Measures
  28. Advance Ruling, Equalisation Levy and GAAR
  29. Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties and Fundamentals of BEPS
1627914153-Dr Yogendra Bangar.jpg

Mr. Bangar a member of ICAI, is the founder and pioneer of AADHYAS – Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996. Beginning with table coaching to a couple of students, he has over the years, step by step with great determination and hardwork built a strong “Knowledge based” education support system providing a platform to aspiring students to pursue and achieve their goals. He believes in the saying, “Learn as if you were to live forever”, it is his continuous thirst for knowledge that has gained him a name amongst intellectual heads in the renowned Institutes of Commerce. His commitment for quality education has enabled him to develop a unique method of teaching and learning which retains the strong characteristics of conservative learning and teaching methods developed in lines with the latest technologies. Thus, blending the values of traditional system with the modern concept of education with technology.

Being a student himself and realising the dearth of a comprehensive, conceptual book which would act as an effective tool to face the real challenge – 'Exams', he entered into the field of publication authoring books on Tax Laws. With his first edition being published in 2001, the books have received overwhelming response from students all over. His long and direct association with students which has been a boon to him, has helped him in understanding the students' psychology and the problems faced by them. This, in turn has helped him to design his books in a simple and understandable form which has been highly appreciated by the students. A God fearing person and a man of principles with values like honesty, integrity, soft spoken, dedication, sincerity, perseverance, hardworking adorning his personality, he is the strongest pillar of the house of AADHYAS.

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