VG learning CA Final Direct tax The Question Book By Vinod Gupta Applicable for November 2023 Exam

CA Final Direct tax Question Book By Vinod Gupta

Description

This compilation of questions of last 27 years of CA Final Exams is to let you understand the pattern of questions asked from various parts of the syllabus. So, you can solve questions of last 56 attempts. This Question Book will help you in practicing the past exams questions This Question Book is updated according to the present law of Income Tax as amended By Finance Act, 2022 Questions have been modified according to the present law, to help you understand in the current context this question book can be best used along with our Summary Module. When you are preparing for the exams and during the last moment, i.e., when you are at the revision stage, you can refer the question book to understand the types of questions asked and their frequency earlier, we used to analyses the weight age of the chapter based on the number of questions asked from the respective chapters. But now the scope of our own analysis is trimmed Down to certain extent, since the ICAI itself shared the weight age of the sections. The demarcation of the sections is made clear along with their weight age and this will be the Broader insight about the various topics

Contents

1. Profits and Gains of Business or Profession
2. Taxation of AOPs & BOIs
3. Taxation of Firms
4. Taxation of Limited Liability Partnership
5. Clubbing of Income
6. Filing of Return of Income
7. Assessment Procedures
8. Dispute Resolution Panel (DRP)
9. Assessment of Income Escaping Assessment
10. Time Limit for Completion of Assessment or Reassessment
11. Miscellaneous Provisions
12. Power to Call for Information and Conduct Survey
13. Search & Seizure
14. Special Procedure of Assessment or Reassessment in case of Search & Seizure
15. Mandatory & Penal Interest under Sections 234A, 234B & 234C
16. Appeals and Revision
17. Certain Concepts Related to Assessments, Appeals’, etc
18. Assessee in Default
19. Statement of Financial Transaction or Reportable Account (SFFRA)
20. Penalties & Prosecutions
21. Settlement Commission
22. Liability to Tax in Special cases
23. Deduction and Collection of Tax at Source
24. Amalgamation and Its Tax Implications
25. Demerger and Its Tax Implications
26. Tonnage Taxation
27. Taxation of Agriculture Income
28. Taxation of Hindu Undivided Family
29. Taxation of Political Parties
30. Taxation of Electoral Trust
31. Taxation of Co-operative Societies
32. Liquidation of Companies
33. Principle of Mutuality/Mutual concerns
34. Set off or carry forward and set off Losses
35. Deductions under Chapter VI -A Part C
36. Deduction under Section 10AA
37. Alternate Minimum Tax (AMT) on all Assessee Except Companies
38. Minimum Alternate Tax
39. Other Deductions under Chapter VI-A
40. Taxation of Business Trust and Unit Holders
41. Capital Gains
42. Income From Other Sources (IEOS).
43. Dividend, Liquidation of Companies and’ Buy-Back of Shares
44. Employee Stock. Options. (ESOPs);
45. Miscellaneous Concepts on Salary
46. Taxation of Charitable / Religious Trusts & Institutions
47. Registration of Charitable or Religious Trusts and Institutions
48. Tax on Accreted Income
49. Residential Status
50. Taxability of Royalty, Fee for Technical Services Dividend and Interest
51. Special Provisions for’ Taxation of Non:-Residents& Foreign Companies
52. Advance Rulings’. (SECTION’ 4SN -245V)
53. Double Taxation Avoidance Agreements (DTM):
54. Transfer’ Pricing.
55. Primary and Secondary Adjustments’, in Transfer Pricing
56. Limitation on Interest Paid to Associated’ Enterprises
57. Notified Jurisdictional: Area (NJA)
58. TDS on Payment Made to Non-Residents
59. Business Connection
60. General Anti-Avoidance Rare’ (GAAR)
61. Overview of Model Tax Conventions
62. Fundamentals of Base-Erosion and Shifting
63. Application and Interpretation of Tax Treaties
64. Equalisation Levy