Advanced Tax Laws (Tax | ATL) | CRACKER

This book is prepared exclusively for the Professional Level of Company Secretary Examination requirement. It covers the questions (topic/sub-topic wise) & detailed answers strictly as per the syllabus of ICSI.

The Present Publication is the 6th Edition for CS-Professional | Dec. 2023 Exam. This book is authored by CA Pratik Neve, with the following noteworthy features:

• Coverage of this book includes
• Fully-Solved Questions of Past Exams; Topic-wise, including:
• Solved Paper: June 2023 | Suggested Answers
• 500+ Questions, including Numerical & Theory Questions
• ICSI Practice Manual Questions
• [Important Additional Questions] from Past CA & CMA Exams with Answers are provided
• [Updated & Amended Solutions]
• Income-tax Solutions are provided as per Assessment Year 2023-24
• GST/Customs Solutions are provided as per Finance Act 2022 & Applicable Circulars/Notifications
• [Marks Distribution] Chapter-wise marks distribution from June 2019 onwards
• [Previous Exam Trend Analysis] from June 2021 onwards
• [ICSI Study Material] Chapter-wise comparison

The contents of this book are as follows:

• Supply under GST
• Levy and Collection under GST (Including Composition Levy)
• Time of Supply
• Value of Supply under GST
• Input Tax Credit
• Registration under GST
• Documents, Accounts and Records and Filing of Returns
• Payment of GST and Refunds under GST
• Assessment and Audit under GST
• Inspection, Search, Seizure and Arrest, Penalties, Demand and Recovery under GST
• Liability to pay GST in Certain Cases
• Advance Rulings under GST
• Appeals and Revisions
• Transitional Provisions
• Miscellaneous
• Place of Supply
• Zero Rated Supply, i.e., Exports under GST
• UTGST Act
• GST (Compensation to States) Act, 2017
• Industry-Specific Analysis
• Basic Concepts of Customs Law
• Valuation of Imports and Exports
• Warehousing
• Duty Drawbacks
• Baggage
• Advance Ruling, Settlement Commission, Demand, Search & Seizure, Refunds, Appellate Procedure, Offences and Penalties
• Foreign Trade Policy to the Extent Relevant for Indirect Tax Law
• Corporate Tax Planning and Tax Management
• Taxation of Companies
• Taxation of Firms, including LLP and Provisions of Alternate Minimum Tax U/S 115JC of the Income-tax Act, 1961
• Income Tax Implications on Specified Transactions
• Taxation of Non-Residents
• General Anti-Avoidance Rules (GAAR)
• Basics of International Tax
• Tax Treaties – Unilateral and Bilateral Relief (Sections 90, 90A & 91 of the Income-tax Act, 1961)
• Transfer Pricing