Practical Learning Series – Direct Taxes & International Taxation – CA Final – New Syllabus 2023

ABOUT Practical Learning Series – Direct Taxes & International Taxation – CA Final – New Syllabus 2023 (In 2 Volumes)

Chapter
Title
Page No.
VOLUME I – Heads of Income & Computation of Total Income of Various Assessees
Part I – Basics of Income Tax Act, 1961
1
Basic Concepts in Income Tax Law
1.1-1.26
2
Residential Status and Taxability in India
2.1-2.16
3
Analysis of Exemptions
3.1-3.40
Part II – Heads of Income & their Taxability
4
Income from Salaries**
4.1-4.46
5
Income from House Property**
5.1-5.16
6
Profits and Gains of Business or Profession
6.1-6.110
7
Capital Gains
8
Income from Other Sources
7.1-7.74
8.1-8.28.
Part III – Computation of Total Income
Income of other persons included in Assessee’s Total Income
Set off and Carry Forward of Losses
9
10
11
Deductions under Chapter VI-A
12
Relief for Salaried Employees
13
Agricultural Income
14
Tax Planning
9.1-9.10
10.1 – 10.20
11.1-11.48
12.1 12.8
13.1-13.10
14.114.14
Part IV – Taxation of Various Persons and Miscellaneous
15
Taxation of Individuals
16
Taxation of HUF
15.115.18
16.116.10
17
Taxation of Partnership Firm
18
Taxation of Limited Liability Partnerships
19
Taxation of Companies
20
21
Taxation of Co-operative Societies
22
Taxation of Association of Persons
23
Assessment of Trusts
Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
17.117.26
18.1 18.6
19.1-19.96
20.1 -20.6
21.121.8
22.122.6
23.1-23.44
24
Taxation of Persons – Others
24.1-24.6
25
Miscellaneous
25.1-25.4

VOLUME II – Tax Administration, Assessment, Appeals & International Taxation
Part V – Non-Resident Taxation
26
Taxation of Non-Residents
26.1-26.50
27
Taxation of International Transactions.
27.1-27.60
28
Double Taxation Avoidance Agreements
28.128.18
Part VI – Tax Audit and ICDS
29A
Audit under the Income Tax Act
29B
Income Computation and Disclosure Standards
29.129.52
29.5329.74
Part VII – Income Tax Authorities and Income Tax Assessment
30
Income Tax Authorities
30.1-30.6
31
Assessment Procedure – Duties of Assessee
31.1-31.30
32
Assessment Procedure – Powers of the Department
32.1-32.18
33
Assessment Procedure – Various Assessments
33.133.18
34
Assessment Procedure – Income Escaping Assessment
34.134.14
35
Assessment Procedure – Search Assessment
35.1-35.18
36A
Assessment Procedure – Faceless Schemes
36A.136A.34
36B
Liability in Special Cases
36B.136B.6
Part VIII – Remedies for Assessee and Department
37
Settlement Commission
37.1-37.16
38
Rectification and Revision
38.1-38.12
39
Appeals to Various Authorities
39.1-39.24
40
Authority for Advance Rulings
40.1-40.8
Part IX – Collection and Recovery of Tax
41
Tax Deducted at Source
41.141.84
42
Advance Tax, Collection and Recovery of Tax
42.1-42.12
43
Interest
43.1-43.8
44
Refunds
44.1-44.6
45
Penalties and Prosecutions
45.1-45.34
Part X – International Taxation (For New Syllabus)
46
Overview of Model Tax Conventions
46.146.26
47
Application and Interpretation of Tax Treaties
47.1-47.10
48
Fundamentals of Base Erosion and Profit Shifting
48.148.26
** Chapter 4 & 5 given for better understanding of the subject and does not directly form part of the syllabus