CS Professional Taxmann’s CRACKER for Advanced Tax Laws (Paper 2 | Tax/ATL)

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
o Fully-Solved Questions of Past Exams; Topic-wise, including:
§ Solved Paper: June 2023 | Suggested Answers
o 500+ Questions, including Numerical & Theory Questions
o ICSI Practice Manual Questions
[Important Additional Questions] from Past CA & CMA Exams with Answers are provided
[Updated & Amended Solutions]
o Income-tax Solutions are provided as per Assessment Year 2023-24
o 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