Paper 7 :

Direct Tax Laws and International Taxation

Direct Tax Laws and International Taxation

Part I: Direct Tax Laws
01  Basic Concept

 

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03 Incomes which do not form part of Total Income

 

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05   Income from House Property

 

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07   Capital Gains

 

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09   Income of Other Persons included in assessee’s Total Income

 

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11   Deductions from Gross Total Income

 

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13   Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts

 

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15  Deduction, Collection and Recovery of Tax

 

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17   Assessment Procedure

 

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19   Settlement of Tax Cases

 

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21  Offences and Prosecution

 

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23   Miscellaneous Provisions

 

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25  Amendments for Nov 2020

 

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02  Residence and Scope of Total Income

 

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04  Salaries

 

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06  Profits and Gains of Business or Profession

 

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08   Income from Other Sources

 

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10   Aggregation of Income, Set-Off and Carry Forward of Losses

 

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12    Assessment of Various Entities

 

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14    Tax Planning, Tax Avoidance & Tax Evasion

 

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16   Deduction, Collection and Recovery of Tax

 

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18  Appeals and Revision

 

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20   Penalties

 

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22  Liability in Special Cases

 

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24   Income Computation and Disclosure Standards

 

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26   Amendments for May 2021

 

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Part II: International Taxation
01   Transfer Pricing

 

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03   Double Taxation Relief

 

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05   Equalisation Levy

 

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07   Fundamental of Base erosion and profit sharing

 

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02   Non-Resident Taxation

 

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04   Advance Rulings

 

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06   Application & Interpretation of Tax Treaties

 

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08   Overview of Model Tax conventions

 

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Part I: Direct Tax Laws
01  Basic Concept

 

Lecture icon   5 Lectures                Know More

03 Incomes which do not form part of Total Income

 

Lecture icon  2 Lectures                Know More

05   Income from House Property

 

Lecture icon  5 Lectures                Know More

07   Capital Gains

 

Lecture icon  23 Lectures                Know More

09   Income of Other Persons included in assessee’s Total Income

 

Lecture icon  5 Lectures                Know More

11   Deductions from Gross Total Income

 

Lecture icon  11 Lectures                Know More

13   Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts

 

Lecture icon  17 Lectures                Know More

15  Deduction, Collection and Recovery of Tax

 

Lecture icon  14 Lectures                Know More

17   Assessment Procedure

 

Lecture icon  10 Lectures                Know More

19   Settlement of Tax Cases

 

Lecture icon  Lectures                Know More

21  Offences and Prosecution

 

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23   Miscellaneous Provisions

 

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25  Amendments for Nov 2020

 

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02  Residence and Scope of Total Income

 

Lecture icon  4 Lectures                Know More

04  Salaries

 

Lecture icon  7 Lectures                Know More

06  Profits and Gains of Business or Profession

 

Lecture icon  22 Lectures                Know More

08   Income from Other Sources

 

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10   Aggregation of Income, Set-Off and Carry Forward of Losses

 

Lecture icon  6 Lectures                Know More

12    Assessment of Various Entities

 

Lecture icon  39 Lectures                Know More

14    Tax Planning, Tax Avoidance & Tax Evasion

 

Lecture icon  4 Lectures                Know More

16   Deduction, Collection and Recovery of Tax

 

Lecture icon  4 Lectures                Know More

18  Appeals and Revision

 

Lecture icon  5 Lectures                Know More

20   Penalties

 

Lecture icon  5 Lectures                Know More

22  Liability in Special Cases

 

Lecture icon  3 Lectures                Know More

24   Income Computation and Disclosure Standards

 

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26   Amendments for May 2021

 

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Part II: International Taxation
01  Basic Concept

 

Lecture icon  3 Lectures                Know More

03  Non-resident Taxation

 

Lecture icon  9 Lectures                Know More

05  Transfer Pricing and Other Provisions to check Avoidance of Tax

 

Lecture icon  11 Lectures                Know More

07 Equalisation Levy

 

Lecture icon  2 Lectures                Know More

09   Application and Interpretation of Tax Treaties

 

Lecture icon  1 Lectures                Know More

02  Residence and Scope of Total Income.

 

Lecture icon  7 Lectures                Know More

04  Double Taxation Relief

 

Lecture icon  4 Lectures                Know More

06  Advance Rulings

 

Lecture icon  2 Lectures                Know More

08   Overview of Model Tax Conventions

 

Lecture icon   1 Lectures                Know More

10   Fundamentals of Base Erosion and Profit Shifting

 

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About Direct Tax Laws and International Taxation

 

Direct tax laws and International taxation is one such subject which undergoes huge amount of changes every year. To stay updated is the biggest task here. This subject is popularly referred to as DT. Studying this subject gives you in-depth knowledge of the Income tax and International taxation not only in application but also to solve complex practical issues.

This paper upgrades the knowledge of Income tax acquired during Inter to the level where student transforms as a professional i.e. he should be able to analyse this paper with a practical mind to cater to client’s needs. International taxation is given good importance in the advent of globalisation and increased cross border transactions. So, you need to understand the tax laws in each country.

The topics covered in Direct Tax Laws and International Taxation at CA Final Level

  • Income Tax Act,1961 read with rules, notifications and circulars 
  • International taxation – Equalisation Levy, Application and interpretation of tax treaties and Fundamentals of base erosion & profit sharing 

The best approach to study Direct Tax Laws and International Taxation is

  • Make your own notes. Your hand-written notes come to the rescue during last minute revision 
  • Compulsorily study the case laws released for your exam 
  • Solve good number of problems. 
  • Try covering as much as possible in the syllabus, do not resort to selective study. 
  • 3 average answers are always better than 1 best answer 
  • Make sure you are reading all the materials that are applicable to your exam.

Faculty

CA Ashwini K
CA Ashwini K
CA Jose Kurian
CA Jose Kurian
CA Ram Patil
CA Ram Patil

Resources

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