CA Final Direct Tax Compiler old and New syllabus For May 2020 /Nov, 2020 By CA. Durgesh Singh

Income from Salaries

Income from House Properties

Profits and Gains from Business or Profession

Business Deductions under Chapter VIA and Section 10AA

Income Computation and Disclosure Standards (ICDS)

Alternate Minimum Tax (AMT)

Assessment of Partnership Firm

Surrogate Taxation

Capital Gains

Income from Other Sources

Set Off and Carry Forward of Losses

Assessment Procedures, Appeals, Revision and Settlement Commission

Miscellaneous Questions

Penalties and Prosecution

Clubbing Provisions

Co-operative Society and Producer Company

Trust, Institutions and Political Parties

Assessment of Association of Person (AOP) & Body of Individuals (BOI)

Special Tax Rates of Companies

Chapter VIA Deductions

Tax Deducted at Source (TDS)

Tax Collected at Source (TCS)

Advance Tax and Interest

International Taxation

Transfer Pricing

General Anti Avoidance Rule (GAAR)

ABOUT THE AUTHOR:-

CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & I PCC level