Bharat CA Final Direct Tax Laws & International Taxation (Module -1) New Syllabus By CA. Arvind Tuli Applicable for May 2024 Exam

CA Final Direct Tax Laws International Taxation Arvind Tuli May 24

CA Final Direct Tax Laws International Taxation Arvind Tuli May 24

MODULE 1

Chapter 1          (a): Structure of Law

                              (b): Basis of Charge

                              (c): Residential Status

                              (d): Rates of Tax

                              (e): Scope of Income

Chapter 2          TDS & TCS

                              Part a – Tax Deducted at Source [TDS]

                              Part b – Tax Collected at Source [TCS]

Chapter 3          Business & Profession [Sec 28 to 44]

                              Section A: Section 28:  Receipts under Business or profession

                              Section B: Summary for Expenditure u/s 30 to 37

                              Section C: Summary for Restrictions on Allowable Expenditure

                              PART – C: Restrictions on Allowable Deductions

CHAPTER 3a    Depreciation & Actual Cost [Sec 32 & 43]

CHAPTER 3b    Income Disclosure Standards [ICDS] [Sec 145 & ICDS I to X]

CHAPTER 3c    Presumptive Income [Sec 44AD/Sec 44AE/Sec 44ADA]

CHAPTER 3d    Concept of Mutuality [Sec 28(iii) read with Sec 44A]

CHAPTER 3e    Encouraging Non cash Transactions [Sec 269SS/ Sec 269T/Sec 269ST/Sec 269SU]

CHAPTER 3f     Foreign exchange fluctuation [Sec 43A/Sec 43AA read with ICDS VI]

CHAPTER 3g    Diversion & Application [A concept]

CHAPTER 3h          Books & Audit [Sec 44AA & 44AB]