CS Professional 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

About the Author

Pratik Neve

He qualified as Chartered Accountant at the age of 22 in July 2011. He also completed his Bachelors of Commerce (B.Com) degree in 2009 from Brihan Maharashtra College of Commerce (B.M.C.C.), Pune University, Maharashtra. 

Since inception, he had a cult towards teaching and especially what interested him the most was teaching the subject of Tax. Since December 2009, even before qualifying as CA, he has been teaching taxes. 

He is the founder of the academy 'Zest Learning' (established in December 2009), which imparts coaching to CS Students in Tax for CS Professional and CS Executive students. He is also associated with KEW Academy (Chennai) and ICAI – Pune Branch as faculty for Tax for CA Intermediate. Apart from this, he has been visiting faculty at prestigious institutions - Christ University (Bangalore), K2 Learning/Trisha Academy (Bangalore) and Lakshya (Kerala) for the subject of tax for CA Intermediate and CS Executive. He has also been associated with VAMNICOM (Pune), Sinhagad College (Pune), as well as MIT College (Pune) as faculty for Tax for M.B.A. 

In his lucid and straightforward language, he has guided more than 11,000 students in the subject of tax in 11 years. He believes in imparting knowledge by giving the most simple practical examples. He feels that every student should have zest (enthusiasm) towards studies as they have towards other aspects of life. 

He has a passion for writing and has recently published his Quotes book – 'Living with Zest', which motivates the student fraternity. Apart from that, he loves cycling and has accomplished a 'Pune-Goa' trip on a bicycle, covering a distance of 450 km.

His ideology towards life comes from Swami Vivekananda's words 'Arise, Awake and Stop Not Till the Goal is reached!'