CA Final Direct Tax Question Bank by Vinod Gupta for May 2020 (Old and New Syllabus)

CA Final Direct Tax Question Bank by Vinod Gupta for May  (Old and New Syllabus). Direct tax The Question Book Old & New Syllabus By Vinod Gupta. VG learning Direct tax The Question Book Old Syllabus and New Syllabus Both for CA Final By Vinod Gupta Applicable for May 2020 Exam. Purchase CA Final Question Book for May 2020 Exams, this Question Book is not available in pdf format.

CA Final Direct Tax Question Bank by Vinod Gupta for May 2020

CA Final DT Question Bank by Vinod Gupta for May 2020 Exam, Old and New Syllabus

Description

This compilation of questions of last 27 years of CA Final Exams is to let you understand the pattern of questions asked f1’om various parts of the syllabus. So, you can solve questions of last 54 attempts. This Question Book will help you in practicing the past exams questions This Question Book is updated according to the present law of Income Tax as amended By Finance Act, 2019. Questions have been modified according to the present law, to help you understand in the current context this question book can be best used along with our Summary Module.

When you are preparing for the exams and during the last moment, i.e., when you are at the revision stage, you can refer the question book to understand the types of questions asked and their frequency earlier, we used to analyses the weight age of the chapter based on the number of questions asked from the respective chapters. But now the scope of our own analysis is trimmed Down to certain extent, since the ICAI itself shared the weight age of the sections. The demarcation of the sections is made clear along with their weight age and this will be the Broader insight about the various topics.

Author: Vinod Gupta
Publisher: VG Learning Destination
Edition: 35th For May 2020 Exam (Old & New Syllabus)

Contents

• Capital Gains
• Income from Other Sources
• Taxation of income from Dividend and Deemed Dividend
• Employee Stock Options (ESOPs)
• Income of other persons Included in Assessee total income (clubbing of income)
• Profits and Gains of Business & Profession
• Deduction and collection of tax at source
• Taxation of AOPs &BOIs
• Taxation of Firms
• Taxation of Limited .Liability Partnership (LLP)
• Taxation Of Charitable/ Religious Trusts And Institutions
• Amalgamation and its Tax Implications
• Demerger and its Tax Implication
• Tonnage Taxation
• Taxation of Political Parties
• Taxation of Electoral Trust
• Taxation of Hindu Undivided Family
• Taxation of Co-operative Societies
• Taxation of Agricultural Income
• Principle of Mutuality/Mutual concerns
• Set off or carry forward and set off Losses
• Dividend Stripping
• Bonus Stripping
• Liquidation of Companies
• Deductions in Respect of Certain Incomes – Part C of Chapter VI·A
• Deduction Under Section 10AA
• Other Deductions Under Chapter VI·A
• Taxation of Business Trust & Its Unit Holders
• Taxation of Securitisation Trust & Its Investors
• Special Provisions Relating to Tax on Income of Investment Funds and Income Received From Such Funds
• Alternate Minimum Tax (AMT) on All Assessces Except Companies (Chapter XII-BA)
• Minimum Alternate Tax
• Filing of Return of income
• Assessment Procedure
• Dispute Resolution panel (DRP)
• Assessment of Income Escaping Assessment
• Time limits for completion of Assessment or Reassessment
• Miscellaneous Provisions
• Power to call for Information and Conduct Survey
• Search And Seizure
• Special procedure of Assessment or Reassessment in case of search & seizure
• Mandatory & Penal Interest under section 234A, 234B & 234C
• Settlement Commission
• Appeals & Revision
• Certain concepts related to Assessment, Appeals etc
• Assessee in Default
• Statement Of Financial Transaction or Reportable Account (SFTRA)
• Penalties & Prosecutions
• Residential Status
• Taxability Of Royalty, Fee For Technical Services And Interest
• Special Provisions for taxation of non Residents and foreign Companies
• Double Taxation avoidance agreement (DTAA)
• Advance Ruling (Section 245N-245V)
• Transfer Pricing
• Notified Jurisdictional area (NJA)
• TDS on Payment made to Non Resident