Capsule - Direct Tax Laws and International Taxation

Preface
Why Grow Old?
Detailed contents
Taxation of Unit Linked Insurance Plan – FA 2021

• Income Tax Rates
• Income from Salaries
• Income from House Properties
• Profits and Gains from Business Or Profession
• Business Deductions under Chapter VIA & 10AA
• Income Computation and Disclosure Standards (ICDS)
• Alternate Minimum Tax
• Assessment of Partnership Firms
• Chapter VI-A Deductions
• Capital Gains
• Income from Other Sources
• Set Off and Carry Forward of Losses
• Clubbing Provisions
• Assessment Procedure
• Rectification, Appeal & Revision
• Recovery Proceedings
• Authority of Advance Ruling and Dispute Resolution
• Penalties and Prosecution
• Refund Provisions
• Special Tax Rates for Companies
• Alternative Tax Regime
• Co-operative Society and Producer Companies
• Taxation of Dividend
• Surrogate Taxation
• Trust Taxation
• Hindu Undivided Family
• Association of Person (AOP) & Body of Individual (BOI)
• Liabilities In Special Cases
• Tax Deducted at Source
• Tax Collected at Source
• Advance Tax & Interest
• Non Resident Taxation
• Taxation of NR Sportsman
• Double Taxation Relief
• Miscellaneous Provisions
• Equalization Levy
• Transfer Pricing
• Non Resident Taxation for Capital Gain
• Miscellaneous Provisions of International Taxation
• General Anti-Avoidance Rules (GAAR)
• Appendices