Professional Approach to Direct Tax Laws & International Taxation (Set of 2 Vols.)

ABOUT Professional Approach to Direct Tax Laws & International Taxation (Set of 2 Vols.) 

Preface to the Forty-sixth Edition.
Final Course Paper 7: Direct Tax Laws and International Taxation (100 Marks).
Sectionwise Referencer.
Table of Cases.
Highlights of the Amendments brought in the Income-Tax Act by The Finance Act, 2023.
vii
ix
lix
Vol 1
Part I
Direct Tax Laws
Chapter 1
Introduction [Sections 1 to 4]…
3
Chapter 2
Chapter 3
Scope of Total Income and Residential Status [Sections 5 to 9B].
Incomes which do not Form Part of Total Income [Sections 10, 10AA and 11 to 13B]…
39
81
Chapter 4 Computation of Total Income [Sections 14 & 14A] & Income under the Head “Salaries” [Sections 15 to 17]….
135
Chapter 5 Income under the Head “Income from House Property” [Sections 22 to 27]…..
220
Chapter 6
Income under the Head “Profits and Gains of Business or Profession” [Sections 28 to 44DB]
250
Chapter 7
Income under the Head “Capital Gains” [Sections 45 to 55A].
476
Chapter 8
Income under the Head “Income from Other Sources” [Sections 56 to 59]……….
666
Chapter 9
Income of Other Persons Included in Assessee’s Total Income (Clubbing of Income) [Sections 60 to 65]
705
Chapter 10
Unexplained Cash Credits, Investments, Money, etc. [Sections 68 to 69D]…..
723
Chapter 11
Chapter 12 Deductions to be Made in Computing Total Income [Sections 80A to 80U (Chapter VIA)].
Set off or Carry Forward and Set off of Losses [Sections 70 to 80].
735
778
Chapter 13
Agricultural Income and Its Tax Treatment [Sections 2(1A) and 10(1)]
847
Chapter 14
Assessment of Individuals.
861
Chapter 15 Assessment of Hindu Undivided Family
889
Chapter 16 Assessment of Firms (including LLP).
903
Chapter 17 Assessment of Association of Persons.
924
Chapter 18
Assessment of Co-operative Societies. Chapter 19 Assessment of Trusts [Sections 11 to 13].
934
947

Chapter 20
Taxation of Mutual Associations.
Chapter 21
Assessment of Companies.
Chapter 22
Tonnage Tax Scheme
Chapter 23
Return of Income and Procedure of Assessment [Sections 139 to 154]..
1023
1034
1084
1101
Chapter 24 Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D]
1193
Chapter 25
Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e., Chapter XVIIA, XVIIB & XVIIBB]…
1211
Chapter 26
Advance Payment of Tax [Sections 207-211, 218 & 219].
1361
Chapter 27
Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A]
1372
Chapter 28
Refunds [Sections 237 to 241 & 245]…..
1397
Chapter 29
Appeals and Revision [Sections 246 to 264]
1406
Chapter 30
Penalties and Prosecutions.
1440
Chapter 31
Chapter 32
Dispute Resolution Committee in Certain Cases [Section 245MA].
Income Tax Authorities [Sections 116 to 119]…
1486
1492
Chapter 33
Business Reorganisation.
1512
Chapter 34
Chapter 35
Concepts of Tax-planning and Specific Management Decisions…
Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C, 92CA, 92CB 92D, 92E & 92F]…..
1544
1550
Chapter 36
Chapter 37
Liability in Special Cases [Chapter XV, Sections 159 to 179]. Collection and Recovery of Tax [Section 220 to 232]..
1563
1585
Chapter 38
Miscellaneous Provisions
1597
Part II
International Taxation
Chapter 1
Taxation of Non-Residents with Special Reference to Chapters XII and XIIA of Income-tax Act……
1651
Chapter 2
Double Taxation Relief [Sections 90, 90A and 91]
1694
Chapter 3
Chapter 4
Special Provisions Relating to Avoidance of Tax and General Anti-
Avoidance Rules (GAAR) (Transfer Pricing Provisions for International
Transactions and Other Provisions relating to Avoidance of Tax)
[Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]
Advance Rulings [Sections 245N to 245V]…
1714
1771
Chapter 5
Equalisation Levy [Chapter VIII of the Finance Act, 2016].
1789
Chapter
6
Overview of Model tax Conventions.
1802
Chapter 7
Application and Interpretation of Tax Treaties.
1856
Chapter 8
Fundamentals of Base Erosion and Profit Shifting.
1871
Appendix – I: Case Study based MCQs.
Appendix – II: Important Recent Judicial Decisions/Circulars
1903
1936