This book is a compilation of questions & MCQs (prepared using handwritten fonts) from the ICAI educational materials, RTPs & MTPs and past examination papers (of both old & new syllabus) of ICAI (up to 30th April 2022).
These are aligned with provisions applicable for Nov. 2022 Exams and are arranged Topic-wise & Chapter-wise with proper reference to the paper as well as attempts for convenience and trend analysis.
The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features:
• [Coverage of All Questions & MCQs] in handwritten fonts, from the following
o Educational Material of ICAI
o RTPs & MTPs of ICAI
o Past Examination Papers of ICAI (both old & new syllabus | up to 30th April 2022)
• [Aligned with Nov. 2022 Exams] The Questions & MCQs are aligned with applicable provisions for Nov. 2022 exams
• [Questions are Arranged 'Topic-wise' & 'Chapter-wise'] with proper reference to paper as well as attempt for convenience and trend analysis
• [Ready Reckoner for the day before the exam] Special adjustments tested by ICAI have been summarised at the start of the book
The contents of the book are as follows:
• Summary of Special Adjustments
• Part A – Direct Taxation
o Basics of Income Tax
o Special Tax Regime
o Taxation of Agriculture Income
o Income from Salary
o Income from House Property
o Profits and Gains of Business or Profession
o Capital Gains
o Taxation of Business Re-Organisations
o Taxation of Transactions with Owners
o Income from Other Sources
o Taxation of Dividends & Income from Units
o Comprehensive Questions
o Assessment of Firms & LLP
o Assessment of AOP & BOI
o Assessment of Non-Profit Organization (NPO) & Exit Tax
o Assessment of Business Trust
o Assessment of Other Persons
o Taxation of Unexplained Income
o Clubbing of Income
o Set-Off and Carry Forward of Losses
o Exemptions & Sec. 10AA Deductions
o Chapter VI-A Deduction
o Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC]
o TDS & TCS
o Payment of Taxes & Return Filing
o Assessment Procedure
o Appeals & Revisions
o Dispute Resolution
o Tax Planning, Avoidance & Evasion
o Penalties, Offence & Prosecution
o Liability in Special Cases
o Statement of Financial Transactions (SFT) & Miscellaneous Provisions
• Part B – International Taxation
o Transfer Pricing & Related Provisions
o Residential Status & Scope of Total Income
o Non-Resident Taxation
o Double Taxation Relief
o Advance Rulings
o Equalisation Levy
o Overview of Model Tax Conventions
o Application and Interpretation of Tax Treaties
o Fundamentals of BEPS
• Part C – Suggested Answers (Amended as Applicable for A.Y. 2022-23)
o December 2021 Suggested Answers – Old Syllabus
o December 2021 Suggested Answers – New Syllabus
