Direct tax laws and international taxation: (Record no. 226765)

MARC details
000 -LEADER
fixed length control field 03662nam a22003137a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230222094216.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230221b ||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789394881839
040 ## - CATALOGING SOURCE
Transcribing agency AL
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Edition number 23
Classification number 657.46
Item number MAND
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name T N Manoharan
100 ## - MAIN ENTRY--PERSONAL NAME
9 (RLIN) 72847
100 ## - MAIN ENTRY--PERSONAL NAME
Dates associated with a name G R Hari
9 (RLIN) 72726
245 ## - TITLE STATEMENT
Title Direct tax laws and international taxation:
Remainder of title Assessment year 2023-24
250 ## - EDITION STATEMENT
Edition statement 40
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Mumbai
Name of publisher, distributor, etc. Snow White Publications Pvt. Ltd.
Date of publication, distribution, etc. 2023
300 ## - PHYSICAL DESCRIPTION
Extent lviii,1091p.
Other physical details PB
Dimensions 28x21cm.
365 ## - TRADE PRICE
Source of price type code Commerce
Price type code 7846
Price amount 1560.00
Currency code ₹
Unit of pricing 1950.00
Price note 20%
Price effective from 13-02-2023
520 ## - SUMMARY, ETC.
Summary, etc. Description<br/>Concise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2021 Relevant for students pursuing academic and professional course The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with<br/>Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated<br/>Income Computation and Disclosure Standards (lCDS) dealt in<br/>Updated Rules, important circulars and case law as reported up to April are Amendments made to Income-tax Act by the Finance Act, 2022, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students.<br/>Answers to the select questions of past 17 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt<br/>Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided
521 ## - TARGET AUDIENCE NOTE
Target audience note Contents<br/>Direct Tax Law<br/><br/>Preliminary<br/>Basis of Charge<br/>Incomes which do not form part of Total Income<br/>Taxation of Trusts<br/>Computation of Total Income<br/>Salaries<br/>Income from House Properly<br/>Profits and Gains of Business or Profession<br/>Capital Gains<br/>Income from Other Sources<br/>Income of Other Persons, Included in Assessee’s Total Income<br/>Aggregation of Income and Set Off or Carry Forward of Loss<br/>Deductions to be made in Computing Total Income<br/>Rebates and Relief<br/>Heads of Income At a glance<br/>Income computation and disclosure standards<br/>Basic provisions applicable to companies<br/>Minhnlul1 alternate tax<br/>Tax on distributed profits by certain entities<br/>Special provisions relating to income of shipping Company<br/>Income Tax Authorities<br/>Procedure for Assessment<br/>Liability in special cases<br/>Special provision applicable to firms<br/>Special provisions relating to certain persons other than a company<br/>Deduction and Collection of Tax<br/>Advance Tax, Recovery and Refunds<br/>Settlement of Cases<br/>Appeals and Revisions<br/>Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax<br/>Penalties Imposable<br/>Offences and Prosecution<br/>Miscellaneous<br/>Tax Management & GAAR<br/>International Taxation<br/><br/>Taxation of Non Residents<br/>Transfer Pricing & other anti avoidance measures<br/>Advance Rulings<br/>Double Taxation Relief<br/>Equalisation Levy<br/>Overview of Model Tax Convention<br/>Application and Interpretation of Tax Treaties<br/>Base Erosion and Profit Shifting<br/>Procedural Law – Important Expressions
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element International Taxation
9 (RLIN) 72727
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GAAR
9 (RLIN) 72728
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element POEM
9 (RLIN) 72729
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BEPS
9 (RLIN) 72730
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ICDS
9 (RLIN) 72731
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name MANOHARN (T N)
9 (RLIN) 72732
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name HARI (G R)
9 (RLIN) 72733
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     Commerce St Aloysius Library St Aloysius Library 02/20/2023 Biblios Book Point Surathkal Mangalore 575014 1560.00   657.46 MAND 076413 02/21/2023 1950.00 02/21/2023 Book