Taxmann’s PROBLEMS & SOLUTIONS for Direct Tax Laws & International Taxation – Compilation of Questions & MCQs from ICAI Study Material, RTPs & MTPs & Past Exam Papers/Provisions Applicable for Nov. 21

Taxmann’s PROBLEMS & SOLUTIONS for Direct Tax Laws & International Taxation is a compilation of questions & MCQs
(prepared using handwritten fonts)from the educational materials, RTPs, MTPs and past examination papers of both old & new syllabus of ICAI (up to 30th April 2021). These are aligned with provisions applicable for Nov. 2021 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempt for convenience and trend analysis.

The Present Publication is the 2nd Edition (For New Syllabus) & Updated till 30th April 2021, authored by CA V. Rahul Agarwal, with the following noteworthy features:

• [Coverage of All Questions & MCQs] in handwritten fonts
  o For Old/New Syllabus; issued up to 30th April 2021, from the following:
  § Educational Material of ICAI
  § RTPs & MTPs of ICAI
  § Past Examination Papers of ICAI
  o The above Questions & MCQs are aligned with applicable provisions for November 2021 examination
  o Arranged ‘Topic-wise’ & ‘Chapter-wise’ with proper reference to paper as well as attempt for convenience and trend analysis
• [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book

Also Available:

• [65th Edition] of Taxmann’s Direct Taxes Law & Practice with special reference to Tax Planning
• [2nd Edition] of Taxmann’s Direct Tax Laws & International Taxation (2 Vols.)
• [2nd Edition] of Taxmann’s CRACKER cum Compiler – Direct Tax Laws & International Taxation

The contents of the book are as follows:

• Summary of Special Adjustments
• Part A – Direct Taxation
  o Basics of Income Tax
  Special Tax Regime
  o Taxation of Agriculture Income
  o Income from Salary
  o Income from House Property
  o Profits and Gains of Business or Profession
  o Capital Gains
  o Taxation of Business Re-Organisations
  o Taxation of Distribution to Owners
  o Income from Other Sources
  o Taxation of Dividends & Income from Units
  o Comprehensive Questions
  o Assessment of Firms & LLP
  o Assessment of AOP & BOI
  o Assessment of Non-Profit Organization (NPO) & Exit Tax
  o Assessment of Business Trust
  o Assessment of Other Persons
  o Taxation of Unexplained Income
  o Clubbing of Income
  o Set-Off and Carry Forward of Losses
  o Exemptions & Sec. 10AA Deductions
  o Chapter VI-A Deduction
  o Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
  o TDS & TCS
  o Payment of Taxes & Return Filing
  o Assessment Procedure
  o Appeals & Revisions
  o Settlement Commission
  o Tax Planning, Avoidance & Evasion
  o Penalties, Offence & Prosecution
  o Liability in Special Cases
  o Statement of Financial Transactions (SFT) & Miscellaneous Provisions
• Part B – International Taxation
  o Transfer Pricing & Related Provisions
  o Residential Status & Scope of Total Income
  o Non-Resident Taxation
  o Double Taxation Relief
  o Advance Rulings
  o Equalisation Levy
  o Overview of Model Tax Conventions
  o Application and Interpretation of Tax Treaties
  o Fundamentals of BEPS
• Part C – Suggested Answers (Amended as Applicable for A.Y. 2021-21)
  o November 2020 Suggested Answers – Old Syllabus
  o November 2020 Suggested Answers – New Syllabus
  o January 2021 Suggested Answers – Old Syllabus
  o January 2021 Suggested Answers – New Syllabus