Taxmanns CRACKER for Advanced Tax Law (Paper 2 | Tax/ATL) Covering past exam questions (topicwise) & answers with ICSI prac

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 5th Edition for CS-Professional | June/Dec. 2023 Exams. This book is authored by CA Pratik Neve, with the following noteworthy features: Strictly as per the New Syllabus of ICSI Coverage of this book includeso Fully-Solved Questions of Past Exams; Topic-wise, including: Solved Paper: December 2022 | New Syllabuso 490+ Questions, including Numerical & Theory Questionso 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 2023-24o 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 2019 onwards [ICSI Study Material] Chapter-wise comparisonThe 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 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