CA Final Direct Tax Video Lectures for May 2018 Exams (Regular) by CA Farooq Haque. Buy CA Final Direct Tax (Old Course) Video Lectures for May 2018 exams by India’s Best Faculty CA Farooq Haque, These video lectures are available in Pen Drive and DVD. Check out more details for these video lectures from below…
- Applicable to MAY’ 2018 Exams (Old Syllabus)
- Amended by Finance Act, 2017.
- Specially recorded in High Definition in a Hi-tech Studio having best video and sound clarity.
- Use of most lucid language .
- Numerous practical problems.
- Most student friendly approach
- Discussion of all the complications and interpretations.
- In-depth understanding of the topics.
CA FAROOQ HAQUE
Teaching is an art and it came very naturally to him. He started teaching his classmates while pursuing charted accountancy course. He established Farooq Haque Classes, in the year 1998, with the sole purpose of revolutionizing the way CA,CS and CMA course is taught. Since then he has taught more than 32,500 + students and the most complicated subjects of Direct Taxes, Indirect taxes and Business and corporate laws.
Moreover, he has guided many students in preparing papers for conferences, elocutions and quiz competitions. In last 17 years his students have not only excelled in their examinations (Highest being 1st All India Rank in CA-Final), but also in their professional lives. Large numbers of his students are placed in top managerial positions in Indian and Multinational companies across the globe.
|02. Residential Status|
|03. Incidence of Tax|
|04. Incomes Exempt from Tax|
|05. Income under the head Salary|
|06. Income under the head House Property|
|08. Capital Gains|
|Lecture 1||01. Sec 45(1) and 2(14)|
|Lecture 2||02. Sec 2(47)|
|Lecture 3||03. Sec 48 50C 50CA and 50D|
|Lecture 4||04. Sec 55|
|Lecture 5||05. Sec 45(1A) to 45(4)|
|Lecture 6||06. Sec 45(5)|
|Lecture 7||07. Sec 45(5A) and 45(2A)|
|Lecture 8||08. Sec 46A etc|
|Lecture 9||09. Sec 50B and 51|
|Lecture 10||10. Sec 48 1st and 4th proviso etc|
|Lecture 11||11. Sec 46|
|Lecture 12||12. Sec 47 Part 1|
|Lecture 13||13. Sec 47 part 2|
|Lecture 14||14. Sec 47 part 3|
|Lecture 15||15. Sec 94(7) and (8)|
|Lecture 16||16. Sec 54|
|Lecture 17||17. Sec 54B to 54EC|
|Lecture 18||18. Sec 54EE and 54F|
|Lecture 19||19. Sec 54G to 55A|
|09. Income from Othert Sources|
|Lecture 1||01. Sec 56 part 1|
|Lecture 2||02. Sec 56 part 2|
|Lecture 3||03. Sec 56 part 3|
|Lecture 4||04. Sec 57, 58 and 59|
|10. Clubbing of Income|
|Lecture 1||01. Sec 60 and 61|
|Lecture 2||02. Sec 64(1) and 64(1A)|
|Lecture 3||03. Sec 64(2) and 65|
|Lecture 4||04. Problems|
|11. Set off and carry forward of losses|
|Lecture 1||01. Undisclosed Incomes sec 68 to 69D|
|Lecture 2||02. Sec 70 and 71|
|Lecture 3||03. Sec 72 to 74A|
|Lecture 4||04. Sec 78, 79 and 80|
|Lecture 5||05. Problems|
|12. Chapter VI-A Deductions|
|Lecture 1||01. Sec 80A to 80AC|
|Lecture 2||02. Sec 80C|
|Lecture 3||03. Sec 80CCC to 80CCE|
|Lecture 4||04. Sec 80CCG to 80DDB|
|Lecture 5||05. Sec 80E to 80 GGC|
|Lecture 6||06. Sec 80IA and 80IAB|
|Lecture 7||07. Sec 80IAC to 80IE|
|Lecture 8||08. Sec 80JJA to 80LA|
|Lecture 9||09. Sec 80QQB to 80TTA|
|Lecture 10||10. Problems|
|13. Rebate and Relief of tax|
|Rebate and Relief of Tax|
|14. Special Rates of tax|
|Special Rates of Tax|
|15. Assessment of Companies|
|Lecture 1||01. Sec 115JB part 1|
|Lecture 2||02. Sec 115JB part 2|
|Lecture 3||03. Sec 115JAA etc|
|Lecture 4||04. Tax on Distribution of Income|
|Lecture 5||05. Business Trusts|
|Lecture 6||06. Alternate Investment Funds|
|Lecture 7||07. Securitisation Trusts|
|Lecture 8||08. Tax on Accretion to Assets of Trusts|
|16. Assessment of Firms and AMT|
|Lecture 1||Assessment of Firms and AMT|
|17. Assessment of Trusts|
|Lecture 1||Assessment of Trusts and Representative Assessees|
|18. Assessment of AOP|
|Lecture 1||01. Sec 167B etc|
|Lecture 2||02. Problems|
|19. Assessment of LR, HUF and Cooperative Societies|
|01. Assessment of LR, Executor and Succession in Business|
|02. Assessment of Co-Operative Society|
|03. Assessment in same PY|
|20. Assessment Procedure|
|Lecture 1||01. Sec 139|
|Lecture 2||02. Sec 139A to 140A|
|Lecture 3||03. Sec 142|
|Lecture 4||04. Sec 142A|
|Lecture 5||05. Sec 143|
|Lecture 6||06. Sec 144 to 145A|
|Lecture 7||07. Sec 147 to 152|
|Lecture 8||08. Case Laws and Problems on Sec 147|
|Lecture 9||09. Sec 153|
|Lecture 10||10. Sec 150, 153, 158A and 158AA|
|Lecture 11||11. Sec 153A to 153D|
|Lecture 12||12. Sec 154 to end|
|21. Appeals and Revision|
|Lecture 1||01. Appeals and revision part 1|
|Lecture 2||02. Appeals and Revision Part 2|
|22. Settlement Commision and Adv Ruling|
|Lecture 1||01. Settlement Commission|
|Lecture 2||02. Advance Ruling|
|23. TDS and TCS|
|Lecture 1||01. Sec 192 and 192A|
|Lecture 2||02. Sec 193 to 194C|
|Lecture 3||03. Sec 194D to 200|
|Lecture 4||04. Sec 200A to end|
|Lecture 5||05. TCS|
|24. Advance tax and Interest|
|Lecture 1||01. Advance Tax|
|Lecture 2||02. Interest 234A to 234F|
|25. Refunds and Interest|
|Lecture 1||Refund and Interest|
|26. Penalties and prosecution|
|Lecture 1||01. Penalty part 1|
|Lecture 2||02. Penalty part 2|
|27. Authorities Search and Survey|
|Lecture 1||Authorities Search and Seizure|
|28. Tonnage Tax|
|Lecture 1||Tonnage Tax Scheme|
CHAPTER 1 – TRANSFER PRICING
- What is transfer pricing?
- Meaning of the term “Arm’s Length Principle”
- Significance of Arm’s Length Principle.
- Practical difficulties in application of ALP
- Evolution of transfer pricing in India
- Computation of income from transaction with non-resident.
- Associated Enterprises.
- International transaction.
- Specified Domestic Transactions.
- Computation of Arm’s Length Price.
- Functions, Assets and Risk (FAR) Analysis.
- Concept of comparability adjustments.
- Documentations and compliances.
- Specific reporting requirements– Country by Country reporting.
- Transfer pricing assessment.
- Transfer of income to non-residents.
- Introduction of specific anti avoidance measures in respect of transactions with persons located in notified jurisdictional area
- Limitation of interest deduction in certain cases
CHAPTER 2 – NON RESIDENT TAXATION
- Important definitions.
- Charge of Income tax.
- Residential status and scope of total income.
- Exempt income of non-residents.
- Presumptive taxation for non-residents.
- Capital gains taxation for non-residents.
- Special provisions prescribed under Chapter XII-A.
- Determination of tax in certain special cases [Chapter XII].
- Applicability of MAT on foreign companies.
- Special provisions to conversion of Indian branch of a foreign bank into a subsidiary company [Chapter XII-BB].
- Withholding tax provisions for non-residents.
- Miscellaneous provisions.
CHAPTER 3 – DOUBLE TAXATION RELIEF
- Concept of Double Taxation Relief.
- Types of Relief.
- Double Taxation Relief provisions under the Income-tax Act, 1961.
- Concept of Permanent Establishment.
- Taxing Foreign Income.
- Taxation of Business Process Outsourcing Units in India.
CHAPTER 4 – ADVANCE RULINGS
- Authority for Advance Rulings
- Qualifications, terms and conditions of service of Chairman,Vice-chairman and members.
- Vacancies, etc., not to invalidate proceedings
- Application for advance ruling.
- Procedure on receipt of application.
- Applicability of Advance Ruling.
- Advance Ruling to be void in certain circumstances
- Powers of the Authority
- Procedure of Authority.