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Direct Tax Laws And International Taxation (DIT) (Paper-15) CMA Final Group 3

Taught by Faculties:

CMA AKSHAY SEN
CMA AKSHAY SEN
Direct Tax Laws And International Taxation (DIT) (Paper-15)

₹7000 – ₹8000

Aarish Khan
Aarish Khan
Direct Tax Laws And International Taxation (DIT) (Paper-15)

₹11990 – ₹11990

CA CS CMA Priyanka Saxena
CA CS CMA Priyanka Saxena
Direct Tax Laws And International Taxation (DIT) (Paper-15)

₹7500 – ₹8500

CA Vijay Sarda
CA Vijay Sarda
Direct Tax Laws And International Taxation (DIT) (Paper-15)

₹9999 – ₹10999

CMA Ujjawal Jain
CMA Ujjawal Jain
Direct Tax Laws And International Taxation (DIT) (Paper-15)

₹3000 – ₹4500

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%