"Ravi Chhawchharia, CA Ravi Chhawchharia is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI) and Cost and Management Accountancy (ICMAI) exams. He is western Indias leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He is credited for giving the city the first-ever All India 1st Rank in CA exams. He has 15 years of rich teaching experience in Direct Taxes, Financial Management, Costing and Business Laws. He was recently honoured by Gujarats Chief Minister, Vijay Rupani, for his contribution to education. He has authored various books on Direct Taxes, Corporate Laws, Financial Management and Costing, which have helped thousands of professional courses students study and pass their exams. He has presented research papers at various forums of ICAI, ICSI, Colleges and Universities. CA Ravi Chhawchharia runs a special CA STARS programme. Free education for four years of the CA course is provided annually to 40 to 45 selected students who are financially underprivileged but talented. They are also offered free food and accommodation under this program. No donation or any financial assistance is taken from anyone for this programme. 90% of his CA STARS students pass the exams year after year and are now successfully leading in Corporates or engaged in CA practice. He has been awarded with Dr. Sarvepalli RadhaKrishnan Education Excellency Award, 2018; West Indias Best CA Educator in 2017 by India Education Awards and also conferred as a Super 30 teachers by iBHubs, one of the Worlds largest Start-up incubator and got an appreciation letter signed by Hrithik Roshan."
<p>"This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 5th Edition for CA-Final | New Syllabus | May/Nov. 2023 Exams. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features: Strictly as per the New Syllabus of ICAI.</p><p>All Past Exam Questions, CA Final May 2022 (New Syllabus), CA Final Nov. 2022 (New Syllabus), Questions from RTPs & M Ps of ICAI, [580+ Practical Questions & Answers] for self-practice, [Updated Solutions/Answers] as per Law applicable for A.Y. 2023-24, [Marks Distribution] Chapter-wise marks distribution for Past Exams | Nov. 2018 onwards, [Previous Exam Trend Analysis] from Nov. 2018 onwards, [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material.</p><p>Part I – Direct Tax Laws (70 Marks)Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Tax on Conversion of Unaccounted Money, Income of Other Persons, Included in Assessees Total Income (Clubbing of Income), Set-off of Losses or Carry Forward and Set-off of Losses, Deductions from Gross Total Income, Taxation of Co-Operatives Societies, Deduction for Special Economic Zone, Expenditure on Exempt Income, Taxation of Political Parties & Electoral Trust, Taxation of Charitable/Religious Trusts, Taxation of Mutual Concerns, Minimum Alternate Tax (MAT), Taxation of Firms, LLP and AOP/BOI, Alternate Minimum Tax (AMT), Taxation of Business Trusts (REITs, InvITs), Application vs. Diversion of Income, Assessment Procedures, Appeals and Revisions, Survey, Search and Seizure, Penalties and Prosecutions, Settlement of Cases, Liability in Special Cases, Assessment of HUF, Tax Deduction and Collection at Source, Collection and Recovery of Tax, Interest, Miscellaneous Topics, STT/CTT and IFSC, Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR), Part II – International Taxation (30 Marks), Tax Incidence in India, Taxation of Non-Residents, Double Taxation Relief, Transfer Pricing, Advance Rulings, Equalisation Levy, Overview of Model Tax Conventions, Application and Interpretation of Tax Treaty, Fundamentals of BEPS".</p><div><br></div>