3 Review(s)

Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2019 Relevant for students pursuing academic and professional cours The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt withImportant provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidatedIncome Computation and Disclosure Standards (lCDS) dealt inUpdated Rules, important circulars and case law as reported up to April are Amendments made to Income-tax Act by the Finance Act, 2019, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students.Answers to the select questions of past 17 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chaptEasy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided