Coming soon
Direct Tax Laws-II
I TDS and TCS,
Income tax authorities and assessment procedures
Appeal, revision and settlement of cases
Offences, penalties and prosecution
Liability in special cases and miscellaneous provisions 09
II Non-resident taxation
Double Taxation Relief
09
III Transfer Pricing & Other Anti-Avoidance Measures
Advance Rulings
Equalisation levy 09
IV Overview of Model Tax Conventions – OECD & UN 09
V Application and interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting 09
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.
