Bharat's Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2022-23) by CA. Durgesh Singh

Description

Detailed contents
Taxation of Unit Linked Insurance Plan – FA 2021
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