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CMA - 2016
CMA courses from the best in India.
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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
CA Vivek Goel
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. Sanjay Welkins
Prof. H L Gupta
Prof. Adil
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Rahul Bhutani
Vinit Kumar
CA Praveen Sharma
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
CMA AKSHAY SEN
Shivam Gupta
CMA SANTOSH SHARMA
VP Palanichamy CMA US
CMA Md Asthaf Anandan
CA Shivakumar
CA Sreevathson V
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Video Classes
CMA Foundation
Business Laws And Business Communication (FBLC)
Business Economics And Management (FBEM)
Business Mathematics And Statistics (FBMS)
Financial And Cost Accounting (FFCA)
CMA Inter Group 1
Cost Accounting (CA)
Direct And Indirect Taxation (DITX)
Financial Accounting (FA)
Business Laws And Ethics (BLE)
CMA Inter Group 2
Management Accounting (MA)
Financial Management And Business Data Analytics (FMDA)
Corporate Accounting And Auditing (CAA)
Operations Management And Strategic Management (OMSM)
CMA Final Group 3
Strategic Cost Management (SCM)
Direct Tax Laws And International Taxation (DIT)
Strategic Financial Management (SFM)
Corporate And Economic Laws (CEL)
CMA Final Group 4
Indirect Tax Laws And Practice (ITLP)
Corporate Financial Reporting (CFR)
Cost And Management Audit (CMAD)
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Home
Courses
CMA - 2016
CMA courses from the best in India.
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
CA Vivek Goel
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. Sanjay Welkins
Prof. H L Gupta
Prof. Adil
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Rahul Bhutani
Vinit Kumar
CA Praveen Sharma
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
CMA AKSHAY SEN
Shivam Gupta
CMA SANTOSH SHARMA
VP Palanichamy CMA US
CMA Md Asthaf Anandan
CA Shivakumar
CA Sreevathson V
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CMA
Final Group 3 - Direct Tax Laws And International Taxation (DIT)
Direct Tax Laws And International Taxation (DIT) CMA Final Group 3
Taught by Faculties:
CMA AKSHAY SEN
Direct Tax Laws And International Taxation (DIT)
₹7000 – ₹7000
CMA Ujjawal Jain
Direct Tax Laws And International Taxation (DIT)
₹6000 – ₹6000
CA Sreevathson V
Direct Tax Laws And International Taxation (DIT)
₹7000 – ₹8260
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%