"Rahul Agarwal, CA V. Rahul Agarwal is an associate member of the Institute of Chartered Accountants of India who qualified for this course at age 21 with an exemption in Direct Taxation. He also holds a Bachelor in Commerce (Accounting & Finance) from IGNOU University. He has worked in Corporate and International Taxation for over four years in the worlds leading Big 4.To further enhance his knowledge base and deliver better, Rahul is also currently pursuing his CS Professional from ICSI, Diploma in International Taxation from ICAI and Masters in Commerce (Finance & Taxation) from IGNOU University, Class Notes and Problems and Solution on Direct Tax Laws & International Taxation, published by Taxmann, New Delhi, is an idea pursued by him from his articleship times with a simple objective of helping his fellow budding members to understand the subject with ease and equip themselves to face the market post qualification."
<p>"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, Educational Material of ICAI, RTPs & MTPs of ICAI, 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, Summary of Special Adjustments, Part A – Direct Taxation, Basics of Income Tax, Special Tax Regime, Taxation of Agriculture Income, Income from Salary, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, Taxation of Business Re-Organisations, Taxation of Transactions with Owners, Income from Other Sources, Taxation of Dividends & Income from Units, Comprehensive Questions, Assessment of Firms & LLP, Assessment of AOP & BOI, Assessment of Non-Profit Organization (NPO) & Exit Tax, Assessment of Business Trust, Assessment of Other Persons, Taxation of Unexplained Income, Clubbing of Income, Set-Off and Carry Forward of Losses, Exemptions & Sec. 10AA Deductions, Chapter VI-A Deduction, Minimum Alternate Tax [Section 115JB] & Alternate Minimum Tax [Section 115JC], TDS & TCS, Payment of Taxes & Return Filing, Assessment Procedure, Appeals & Revisions, ispute Resolution, Tax Planning, Avoidance & Evasion, Penalties, Offence & Prosecution, Liability in Special Cases, Statement of Financial Transactions (SFT) & Miscellaneous Provisions, Part B – International Taxation, Transfer Pricing & Related Provisions, Residential Status & Scope of Total Income, Non-Resident Taxation, Double Taxation Relief, Advance Rulings, Equalisation Levy, Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties, Fundamentals of BEPS, Part C – Suggested Answers (Amended as Applicable for A.Y. 2022-23), December 2021 Suggested Answers – Old Syllabus, December 2021 Suggested Answers – New Syllabus".</p><div><br></div>
