Direct tax Laws and International Taxation Assessment year 2022-23 (Record no. 221558)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03535nam a22002537a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220218143139.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220217b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789390740802 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | AL |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | English |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Classification number | 657.46 |
| Item number | MAND |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Manoharan T N and others |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 20950 |
| 245 ## - TITLE STATEMENT | |
| Title | Direct tax Laws and International Taxation Assessment year 2022-23 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Mumbai |
| Name of publisher, distributor, etc. | Snow White |
| Date of publication, distribution, etc. | 2022 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Iii,1104 p. |
| Other physical details | PB |
| Dimensions | 28x21.5 cm. |
| 365 ## - TRADE PRICE | |
| Price type code | 5863 |
| Price amount | ₹1480.00 |
| Currency code | ₹ |
| Unit of pricing | ₹1850.00 |
| Price note | 20% |
| Price effective from | 15-02-2022 |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2021 Relevant for students pursuing academic and professional cours The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with<br/>Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated<br/>Income Computation and Disclosure Standards (lCDS) dealt in<br/>Updated Rules, important circulars and case law as reported up to April are Amendments made to Income-tax Act by the Finance Act, 2021, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students.<br/>Answers to the select questions of past 20 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt<br/>Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided |
| Source | Contents<br/><br/>Direct Tax Law<br/><br/>Preliminary<br/>Basis of Charge<br/>Incomes which do not form part of Total Income<br/>Taxation of Trusts<br/>Computation of Total Income<br/>Salaries<br/>Income from House Properly<br/>Profits and Gains of Business or Profession<br/>Capital Gains<br/>Income from Other Sources<br/>Income of Other Persons, Included in Assessee’s Total Income<br/>Aggregation of Income and Set Off or Carry Forward of Loss<br/>Deductions to be made in Computing Total Income<br/>Rebates and Relief<br/>Heads of Income At a glance<br/>Income computation and disclosure standards<br/>Basic provisions applicable to companies<br/>Minhnlul1 alternate tax<br/>Tax on distributed profits by certain entities<br/>Special provisions relating to income of shipping Company<br/>Income Tax Authorities<br/>Procedure for Assessment<br/>Liability in special cases<br/>Special provision applicable to firms<br/>Special provisions relating to certain persons other than a company<br/>Deduction and Collection of Tax<br/>Advance Tax, Recovery and Refunds<br/>Settlement of Cases<br/>Appeals and Revisions<br/>Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax<br/>Penalties Imposable<br/>Offences and Prosecution<br/>Miscellaneous<br/>Tax Management & GAAR<br/>International Taxation<br/><br/>Taxation of Non Residents<br/>Transfer Pricing & other anti avoidance measures<br/>Advance Rulings<br/>Double Taxation Relief<br/>Equalisation Levy<br/>Overview of Model Tax Convention<br/>Application and Interpretation of Tax Treaties<br/>Base Erosion and Profit Shifting<br/>Procedural Law – Important Expressions |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Direct Tax |
| 9 (RLIN) | 20662 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | International Taxation |
| 9 (RLIN) | 20663 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Direct Tax Laws |
| 9 (RLIN) | 20664 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | MANOHARAN (T N) |
| 9 (RLIN) | 20665 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | HARI (G R) |
| 9 (RLIN) | 20666 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Management | St Aloysius Library | St Aloysius Library | 02/16/2022 | Biblios Book Point | 1480.00 | 3 | 657.46 MAND | 075475 | 11/29/2022 | 08/19/2022 | 1850.00 | 02/17/2022 | Book |
