top of page

CMA Final: Direct Tax & Intl Taxation (AY 24-25)

Coverage of Entire Taxation

Direct Tax

Download Lectures & PDF



19- Tax Collected at Source

20- Advance Tax

21: Assessment of HUF

22: Assessment of Firm

23: Assessment of AOP / BOI

24: Taxation of Mutual Concern

25: Assessment of Charitable Trust

26: Taxation of Political Parties

27: Taxation of Electoral Trust

28: Taxation of Business Trust

29: Taxation of Securitisation Trust

30: Assessment of Co-operative Societies

31: Buy Back of Securities

32: Liquidation of Companies

33: Assessment of Company

Ch 34 and Ch 35 are merged with Ch 33 itself. 

36: Tax Planning and Tax Evasion

37: Business Restructuring

38: Income Tax Autorities

39: Assessment Procedures

40: Search & Seizure

41: Assessment of Search & Seizure

42: Appeal & Revision

43: Collection & Recovery

44: Cash Loan, Deposits & Advance

46: Interest Stripping and Dividend Stripping

47: Interest & Fee

International Taxation


48: Advance Ruling

Lecture 1

Lecture 2

49: Double Taxation Avoidance Agreement

50: Tax Treaties

51: Equalisation Levy

52: Taxation of Non Resident

53: Transfer Pricing

54: GAAR











Comments


Commenting has been turned off.
bottom of page