Coming soon
Direct Tax Laws II
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Tax Planning, Tax Avoidance & Tax Evasion 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 |
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TDS and TCS, Income tax authorities and assessment procedures Appeal, revision and settlement of cases |
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Offences, penalties and prosecution Liability in special cases and miscellaneous provisions Non-resident taxation |
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Double Taxation Relief Transfer Pricing & Other Anti-Avoidance Measures Advance Rulings Equalization levy |
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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
(2) If new legislations are enacted in place of the existing legislations relating to income 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.
