Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2022-23)

Capsule Studies on DIRECT TAX LAWS & International Taxation (A.Y. 2022-23), by CA. Durgesh Singh, 10th Edition, 2022

Serial No.

Particulars

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