"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 provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between detailed studies and a summarised approach. This book is written with an explanatory & analytical approach. This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams. The Present Publication is the 5th Edition & applicable for CA Final | New Syllabus | May/Nov. 2023 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features: [Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact. Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]. Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I] Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91] Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286] Advance Rulings [Chapter XIX-B – Section 245N to Section 245U] Equalisation Levy [Chapter VIII of Finance Act, 2016 Sections 10(50) and 40(A)(ib)], Overview of Model Tax Conventions. Application and Interpretation of Tax Treaties. Fundamentals of Base Erosion and Profit Shifting (BEPS)", Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)], Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3], Income from House Property [Section 22 to Section 27], Profits and Gains of Business or Profession [Section 28 to Section 44DB], Capital Gains [Section 45 to Section 55A], Income from Other Sources [Section 56 to Section 59], Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]</p><p><br></p>
