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............................................................................................................................. Description Direct Tax Laws - May/ November & June/ December 2012 Examinations (For CA Final, C.S., C.S., C.W.A., M.Com., L.L.B., M.B.A. Courses) • Concise Presentation of the Provisions of the Income Tax Act and Wealth Tax Act as amended by the Finance Act, 2011 relevant for students pursuing academic and professional courses. The concept of tax planning and planning with reference to various sources of income are specifically dealt with. • Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed. Apt illustrations, case studies and exercise provided. Answers to unsolved exercises are given at the end of each exercise. • Updated Rules, Important Circulars and case law as reported upto October, 2011 are cited. Amendments made to Income-Tax Act and Wealth-Tax Act by the Finance Act, 2011, though incorporated at appropriate places are given separately in- Appendix I – So as to enable effective revision by the students; • Appendix II - gives the list of Supreme Court decisions referred to and discussed in this book with page numbers in order to enable easy access for the students. • Answers to the past 20 examinations of C.A. final are regrouped and given at the end of each Chapter. ............................................................................................................................. Contents Syllabus of C.A. Final Syllabus for C.S. Executive Programme Syllabus for C.W.A. Intermediate Arrangement of Sections Appendix I - Recent Amendments Recent case law Suggested Answers for C.A.Final, November 2011 Exam 1. Preliminary 2. Basis of Charges 3. Incomes which do not form part of Total Income 4. Computation of Total Income 4A. Salaries 5. Income from House Property 6. Profits and Gains of Business or Profession] 7. Capital Gains 8. Income from Other Sources 8A. Heads of Income - At a glance 9. Income of Other Persons, included in Assessee’s Total Income 10. Aggregation of Income and Set Off or Carry Forward of Loss 11. Deduction to be made in Computing Total Income 12. Rebates and Relief 13. Double Taxation Relief 14. Special Provisions relating to Avoidance of Tax & Certain incomes of Non-Residents 15. Special provisions applicable to companies 16. Income-tax Authorities 17. Procedure for Assessment 18. Liability in Special Cases 19. Special provisions applicable to firms 20. Collection, Recovery of Tax and Refunds 21. Settlement of Cases 22. Advance Rulings 23. Appeals and Revisions 24. Requirement as to mode of acceptance, Payment or Repayment in certain cases to Counteract evasion of tax 25. Penalties imposable 26. Offences and prosecutions 27. Miscellaneous 28. Tax Management 29. Wealth Tax Act 30. Summary of Key Points for Revision Procedure Law - Important Expressions Appendix II - Supreme Court Decisions ............................................................................................................................. Author Details T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07. He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad. He has authored various books such as "Real Estate Transactions - Tax Implications" an ICAI Publication, "Depreciation and Losses under I.T. and Company Law", a Bombay Chartered Accountants Society Publication and "Immovable Property Transaction and Income-tax Implications", an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on "Settlement Commission and Authority for Advance Rulings". He has also authored the text book titled "Direct - Tax Laws" for C.A. Final and other professional courses. Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded "Padma Shri" by the President of India. Mr. G. R. Hari Mr. G. R. Hari is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Commerce graduate from the University of Madras. He is a faculty in Loyola Institute of Business Administration (LIBA), Chennai for their Post Graduate course in Business Management Studies and corporate training programmes. He is in pratice of the Charatered Accountancy profession for the past 12 years. He has presented papers in Educational Institutions and Professional forums on technical subjects. .............................................................................................................................
