PAPER – 16: DIRECT TAX LAWS AND INTERNATIONAL TAXATION (DIT)
Contents
Weightage
Section – A
Advance Direct Tax Laws
50%
Section – B
International Taxation
30%
Section – C
Case Study Analysis
20%
Section – A: Advance Direct Tax Laws
1. Assessment of income and Computation of tax liability of Various Entities
a. Individual including non-resident
b. Company
c. Trust
d. Mutual Association

2. Tax Management, Return and Assessment Procedure
a. Return of Income
b. Assessment Procedure
c. Interest and fees
d. Survey, Search and Seizure
e. Refund, demand and recovery
3. Grievance Redressal
a. Appeal
b. Rectification
c. Revision
d. Settlement Commission
e. Advance Ruling
4. Penalties and Prosecutions
5. Business Restructuring
a. Amalgamation
b. Demerger
c. Slump sale
d. Conversion of sole proprietary business to company
e. Conversion of firm into company
f. Conversion of private limited company / unlisted public company into LLP
6. Different aspect of Tax planning
7. CBDT & Other Authorities
8. E-commerce Transaction and liability in special cases
9. Income Computation and Disclosure Standards (ICDS)
10. Black Money Act, 2015
a. Introduction to Black Money Act
b. Highlights of Black Money Act
Section - B: International Taxation
11. Double Taxation and Avoidance Agreements [Sec. 90, 90A and 91]
12. Transfer Pricing
a. Transfer Pricing including specified domestic transactions
b. Application of Generally Accepted Cost Accounting Principles and Techniques for determination of Arm’s Length Price
c. Advance Pricing Agreement – Concept and Application
d. Safe Harbour Rules & their capitalisation
Section – C : Case Study Analysis

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