CA Final Direct Tax Law and International Taxation Law Scanner by CA Arinjay Jain (Taxmann) as per old syllabus or new syllabus of ICAI applicable for May 2019 . Fully solved questions for last 20 Exams (as amended by Finance Act 2018).
Topics Covered in CA Final Direct Tax Scanner
Part 1 – Direct Tax Laws
- Basic Concepts
- Residence and Scope of Total Income
- Income which do not form part of Total Income
- Salary
- Income from House Property
- Profits and Gains of Business or Profession
- Income from Capital Gain
- Income from Other Sources
- Income of Other Persons included in assessee’s Total Income
- Aggregation of Income, Set-Off and Carry Forward of Losses
- Deductions from Total Income
- Assessment of Individual
- Assessment of HUF
- Assessment of Partnership Firms
- Assessment of Companies
- Assessment of Co-operative Societies, Mutual Concerns, AOP, BOI, Local Authorities, REIT, InVIT and Others
- Assessment of LLP
- Charitable or Religious Trust
- Tax Planning
- Tax Deduction at Source
- Income-tax Authorities
- Assessment Procedures
- Appeals and Revision
- Settlement of Tax Cases
- Penalties
- Offences and Prosecution
- Liability in Special Cases
- Miscellaneous Provision
Part 2 – International Taxation
- Non-resident Taxation
- Double Taxation Relief
- Transfer Pricing & Other Provisions to check Avoidance of Tax
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions
- Application and Interpretation of Tax Treaties
- Fundamentals of Base Erosion and Profit Shifting
- Solved Paper – CA Final – May 2018 (Old Course)
- Solved Paper – CA Final – Nov. 2018 (New Course)
- Solved Paper – CA Final – Nov. 2018 (Old Course)