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CMA - 2022
CMA courses tailored to the most recent exam format.
CS
Achieve excellence in all CS papers.
CA
Online classes, video lectures, study material, and more for all levels.
Faculty
CA Ravi Shanker
CA Abhishek Kaushik
CA Angad Agnihotri
Deepak Singh Gusain
Prof. Rafi
CA Raghav Goel
Prof. H L Gupta
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Vinit Kumar
CA Praveen Sharma
CMA Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
Professor Mayank Agarwal
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Video Classes
CMA Foundation
Fundamentals of Business Laws And Business Communication (FBLC) (Paper-1)
Fundamentals of Financial And Cost Accounting (FFCA) (Paper-2)
Business Mathematics And Statistics (FBMS) (Paper-3)
Business Economics And Management (FBEM) (Paper-4)
CMA Inter Group 1
Business Laws And Ethics (BLE) (Paper-5)
Financial Accounting (FA) (Paper-6)
Direct And Indirect Taxation (DITX) (Paper-7)
Cost Accounting (CA) (Paper-8)
CMA Inter Group 2
Operations Management And Strategic Management (OMSM) (Paper-9)
Corporate Accounting And Auditing (CAA) (Paper-10 )
Financial Management And Business Data Analytics (FMDA) (Paper-11)
Management Accounting (MA) (Paper-12)
CMA Final Group 3
Corporate And Economic Laws (CEL) (Paper-13)
Strategic Financial Management (SFM) (Paper-14)
Direct Tax Laws And International Taxation (DIT) (Paper-15)
Strategic Cost Management (SCM) (Paper-16)
CMA Final Group 4
Cost And Management Audit (CMAD) (Paper-17)
Corporate Financial Reporting (CFR) (Paper-18)
Indirect Tax Laws And Practice (ITLP) (Paper-19)
CMA Final Electives
Strategic Performance Management And Business Valuation (SPMBV) (Paper-20A)
Risk Management In Banking And Insurance (RMBI) (Paper-20B)
Entrepreneurship And Startup (ENTS) (Paper-20C)
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Home
Courses
CMA - 2022
CMA courses tailored to the most recent exam format.
CS
Achieve excellence in all CS papers.
CA
Online classes, video lectures, study material, and more for all levels.
Faculty
CA Ravi Shanker
CA Abhishek Kaushik
CA Angad Agnihotri
Deepak Singh Gusain
Prof. Rafi
CA Raghav Goel
Prof. H L Gupta
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Vinit Kumar
CA Praveen Sharma
CMA Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
Professor Mayank Agarwal
About Us
Scholarship
Jobs
Login
Login
Join as a Faculty
Pay Now
CMA
Final Group 3 - Direct Tax Laws And International Taxation (DIT) (Paper-15)
Direct Tax Laws And International Taxation (DIT) (Paper-15) CMA Final Group 3
Taught by Faculties:
CMA Ujjawal Jain
Direct Tax Laws And International Taxation (DIT) (Paper-15)
₹4500 – ₹5500
Syllabus
SECTION A: DIRECT TAX LAWS [60%]
1. Assessment of Income and Computation of Tax Liability of Various Entities -
5.5%
Individual including Non-resident
Company
Trust
Mutual Association
2. Tax Management, Return and Assessment Procedure -
5.5%
Return of Income
Assessment Procedure including Dispute Resolution Process
Interest and Fees
Survey, Search and Seizure
Collection, Recovery and Refund of Tax
3. Grievance Redressal -
5.5%
Appeal
Rectification
Revision
Settlement Commission
Advance Ruling
4. Penalties and Prosecutions -
5.5%
5. Business Restructuring -
5.5%
Amalgamation
Demerger
Slump Sale
Conversion of Sole Proprietary Business to Company
Conversion of Firm into Company
Conversion of Private Limited Company/Unlisted Public Company into LLP
6. Different Aspects of Tax Planning -
5.5%
7. CBDT and Other Authorities -
5.5%
8. E-commerce Transaction and Liability in Special Cases -
5.5%
9. Income Computation and Disclosure Standards (ICDS) -
5.5%
10. Black Money Act,2015 -
5.5%
Introduction to Black Money Act
Highlights of Black Money Act
11. Case Study
5.5%
SECTION B: INTERNATIONAL TAXATION [40%]
12. Double Taxation and Avoidance Agreements (DTAA) [Sec.90. 90A and 91] -
13.4%
Types of DTAA
Models of DTAAs (OECD and UN)
Interlink of DTAAs with Section 90 of Income Tax Act, 1961
Overview of Articles in DTAAs
13. Transfer Pricing -
13.4%
Transfer Pricing including Specified Domestic Transactions
Determination of Arm’s Length Price
Advance Pricing Agreement- Concept and Application
Safe Harbour Rules, Thin Capitalisation and Secondary Adjustment
14. GAAR -
13.4%