Coming soon
Direct Tax Laws - II
To develop an understanding of the concepts, principles and provisions of International
Taxation and acquire the ability to apply such knowledge to make computations and to
address application-oriented issues.
Tax Planning, Tax Avoidance & Tax Evasion
Collection and recovery of tax,
Refunds
Income tax authorities and assessment procedures
Appeal, revision and settlement of cases
Offences, penalties and prosecution
Liability in special cases and miscellaneous provisions and other provisions
Taxation of International Transactions
Double Taxation Relief
Transfer Pricing & Other Anti-Avoidance Measures
Taxation of Non Residents
Advance Rulings
Equalization levy
Overview of Model Tax Conventions – OECD & UN
Application and interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting
Reference Books
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
Note: If any new legislation(s) are enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in the place of the existing legislation(s) with effect from the date to be notified by the Institute. Similarly, if any existing legislation(s)on direct tax laws ceases to be in force, the syllabus will accordingly exclude such legislation(s)with effect from the date to be notified by the Institute. Further, the specific inclusions/exclusions in any topic covered in the syllabus will be affected by way of Study Guidelines every year, if required. Specific inclusions/exclusions in a topic may also arise due to additions/deletions made every year by the Annual Finance Act.
