India's best Coaching for CS | CA | CMA and other Commerce students

Shopping cart

Subtotal:

Blog

BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX

This study material is here to help the students for the BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX in preparing for the subjects of Advanced Tax Laws paper of the Programme of CS Professional. It is part of educational kit and takes the students from the BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX through each step and each phase of preparation stressing key procedures concepts, and pointers.

Company Secretarial ship being a professional course, the examination standards are usually set very high, with significance on knowledge of concepts, procedures, applications, and case laws, for which lone dependency on the contents of this particular study material may not be quite enough. Besides, as per the Company Secretaries Regulations, 1982, students from BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX are expected to be conversant with the amendments to the laws made up to six months preceding the date of examination. Therefore, the material can be considered as the basic material.

It should be read along with the original Case Laws, Bare Acts, Orders, Rules, Company Secretary e-bulletin supplied and published for the students by the Institute for every month as well as recommended readings given with each study lesson. The subject of Advanced Tax Laws is inherently complicated and is subjected to constant refinement through new primary legislations, regulations and rules made there under and court decisions on some specific legal issues.

Therefore, it becomes compulsory for every student from BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX to update themselves with the different changes made as well as judicial pronouncements extended from time to time by referring to the Institutes journal ‘Student Company Secretary e-bulletin’ and ‘Chartered Secretary’ as well as other law/professional journals on tax laws.

The purpose of this study material is to impart conceptual understanding to the students from BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX of the provisions of the Indirect Tax Laws (GST and Customs) and Direct Tax & International Taxation covered in the Syllabus. This study material has been already updated up to December, 2019 and contains relevant amendments made by Finance Act, 2019 applicable for the Assessment Year 2020-21. This is applicable for students from BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX who are appearing in June, 2020. However, it can happen that several developments may have taken place during the printing of the study material and its supply to the students.

The students from BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX are therefore, advised to refer to the Student Company Secretary e-bulletin and other publications for updation of the study material. Although care has been also taken in publishing this study material yet the omissions or discrepancies, possibility of errors, etc. cannot be ruled out. This publication is released with an understanding that the Institute should not be responsible for any errors, omissions and/or discrepancies or any action taken in that behalf. Should there be any error or omission, discrepancy noted in this particular study material, the Institute shall be compelled if the same are brought to its notice for any issue of corrigendum in the Student Company Secretary e-bulletin.

HOW TO PREPARE FOR ADVANCED TAX

This study material is rooted on Finance Act, 2019 which is applicable for Assessment Year 2020-21 and is also useful for students who are appearing in June, 2020 session onwards. The students from BEST CLASSES FOR CS PROFESSIONAL ADVANCED TAX are expected to update themselves from reference materials available on the Academic Corner and GST Corner of ICSI website. The students may also update themselves of the latest developments, notifications and circulars on Indirect Tax from cbic.gov.in and Direct Tax from incometaxindia.gov.in