000			03662nam a22003137a 4500
005			20230222094216.0
008			230221b ||||| |||| 00| 0 eng d
020			_a9789394881839
040			_cAL
041			_aeng
082			_223 _a657.46 _bMAND
100			_aT N Manoharan _972847
100			_dG R Hari _972726
245			_aDirect tax laws and international taxation: _bAssessment year 2023-24
250			_a40
260			_aMumbai _bSnow White Publications Pvt. Ltd. _c2023
300			_alviii,1091p. _bPB _c28x21cm.
365			_2Commerce _a7846 _b1560.00 _c₹ _d1950.00 _e20% _f13-02-2023
520			_aDescription Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2021 Relevant for students pursuing academic and professional course The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with 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 Income Computation and Disclosure Standards (lCDS) dealt in Updated Rules, important circulars and case law as reported up to April are Amendments made to Income-tax Act by the Finance Act, 2022, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students. Answers to the select questions of past 17 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt 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
521			_aContents Direct Tax Law Preliminary Basis of Charge Incomes which do not form part of Total Income Taxation of Trusts Computation of Total Income Salaries Income from House Properly Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons, Included in Assessee’s Total Income Aggregation of Income and Set Off or Carry Forward of Loss Deductions to be made in Computing Total Income Rebates and Relief Heads of Income At a glance Income computation and disclosure standards Basic provisions applicable to companies Minhnlul1 alternate tax Tax on distributed profits by certain entities Special provisions relating to income of shipping Company Income Tax Authorities Procedure for Assessment Liability in special cases Special provision applicable to firms Special provisions relating to certain persons other than a company Deduction and Collection of Tax Advance Tax, Recovery and Refunds Settlement of Cases Appeals and Revisions Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax Penalties Imposable Offences and Prosecution Miscellaneous Tax Management & GAAR International Taxation Taxation of Non Residents Transfer Pricing & other anti avoidance measures Advance Rulings Double Taxation Relief Equalisation Levy Overview of Model Tax Convention Application and Interpretation of Tax Treaties Base Erosion and Profit Shifting Procedural Law – Important Expressions
650			_aInternational Taxation _972727
650			_aGAAR _972728
650			_aPOEM _972729
650			_aBEPS _972730
650			_aICDS _972731
700			_aMANOHARN (T N) _972732
700			_aHARI (G R) _972733
942			_2ddc _cBK
999			_c226765 _d226765