Taxmann’s Direct Tax Laws & International Taxation – Problems & Solutions by Rahul Agarwal for Nov 2021 Exams

Taxmann’s PROBLEMS & SOLUTIONS for Direct Tax Laws & International Taxation is a compilation of questions & MCQs (prepared using handwritten fonts) from the educational materials, RTPs, MTPs and past examination papers of both old & new syllabus of ICAI (up to 30^th April 2021). These are aligned with provisions applicable for Nov. 2021 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempt for convenience and trend analysis.

The Present Publication is the 2^nd Edition (For New Syllabus) & Updated till 30^th April 2021, authored by CA V. Rahul Agarwal, with the following noteworthy features:

• [Coverage of All Questions & MCQs] in handwritten fonts
  • For Old/New Syllabus; issued up to 30^th April 2021, from the following:
    • Educational Material of ICAI
    • RTPs & MTPs of ICAI
    • Past Examination Papers of ICAI
  • The above Questions & MCQs are aligned with applicable provisions for November 2021 examination
  • Arranged ‘Topic-wise’ & ‘Chapter-wise’ with proper reference to paper as well as attempt for convenience and trend analysis
• [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book

Also Available:

• [65^th Edition] of Taxmann’s Direct Taxes Law & Practice with special reference to Tax Planning
• [2^nd Edition] of Taxmann’s Direct Tax Laws & International Taxation (2 Vols.)
• [2^nd Edition] of Taxmann’s CRACKER cum Compiler – Direct Tax Laws & International Taxation

The contents of the book are as follows:

• Summary of Special Adjustments
• Part A – Direct Taxation
  • Basics of Income Tax
  • Special Tax Regime
  • Taxation of Agriculture Income
  • Income from Salary
  • Income from House Property
  • Profits and Gains of Business or Profession
  • Capital Gains
  • Taxation of Business Re-Organisations
  • Taxation of Distribution to Owners
  • Income from Other Sources
  • Taxation of Dividends & Income from Units
  • Comprehensive Questions
  • Assessment of Firms & LLP
  • Assessment of AOP & BOI
  • Assessment of Non-Profit Organization (NPO) & Exit Tax
  • Assessment of Business Trust
  • Assessment of Other Persons
  • Taxation of Unexplained Income
  • Clubbing of Income
  • Set-Off and Carry Forward of Losses
  • Exemptions & Sec. 10AA Deductions
  • Chapter VI-A Deduction
  • Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
  • TDS & TCS
  • Payment of Taxes & Return Filing
  • Assessment Procedure
  • Appeals & Revisions
  • Settlement Commission
  • Tax Planning, Avoidance & Evasion
  • Penalties, Offence & Prosecution
  • Liability in Special Cases
  • Statement of Financial Transactions (SFT) & Miscellaneous Provisions
• Part B – International Taxation
  • Transfer Pricing & Related Provisions
  • Residential Status & Scope of Total Income
  • Non-Resident Taxation
  • Double Taxation Relief
  • Advance Rulings
  • Equalisation Levy
  • Overview of Model Tax Conventions
  • Application and Interpretation of Tax Treaties
  • Fundamentals of BEPS

• Part C – Suggested Answers (Amended as Applicable for A.Y. 2021-21)
  • November 2020 Suggested Answers – Old Syllabus
  • November 2020 Suggested Answers – New Syllabus
  • January 2021 Suggested Answers – Old Syllabus
  • January 2021 Suggested Answers – New Syllabus

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