Coming soon
Direct Tax Laws-I
I Basis of charge, residential status, income which do not form part of total income,
II Income under the head salary, house property and certain provisions of capital gain
III Exemptions under the head capital gain
Income under the head business and profession
Income under the head income from other source
IV income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
V Special provisions relating to companies and certain persons other than a company
Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
Tax Planning, Tax Avoidance & Tax Evasion
1. Corporate Tax Planning – EA Shrinivas (Mc Graw Hill Education (India) Ltd)
2. Corporate Tax Planning and Management – Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
3. Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
4. Corporate Taxation –H.P Ranina-(Orient Law House, Allahabad)
5. Principles of International Taxation-Carl Fonntag & CS Mathur(Butterworths Lexis Nexis New Delhi)
6. Basic International Taxation-Roy Rohtagi (Kluwer Law International Ltd Sterling House,Londo U.K & Taxmann Publication Pvt Ltd New Delhi
7. Transfer Pricing Manual- S C Mishra
8. Study Material Published by ICAI
9. Scanner: Arun Kumar (Suchitra Prakashans P Ltd)
Note- (1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
(2) If new legislations are enacted in place of the existing legislations relating to
income tax and wealth tax, the syllabus will accordingly include such new legislations in
the place of the existing legislations with effect from the date to be notified by the Institute.
