Radhakishan Rawal's Analysis of the Finance Act, 2021 and More
Intro -- 00_Prelims_Analysis of the Finance Act, 2020 and More -- CH_01_-_Liable_to_tax -- CH_02_-_Rationalising_Provisions_of_Slump_sale -- CH_03 - Rationalisation of MAT provisions -- CH_04_-_Taxation_of_ULIPs -- CH_05_-_Rationalisation_of_taxation_of_income_from_overseas -- CH_06_-_Equalisation_Levy -- CH_07_-_Amendment_to_SCRA -- CH_08_-_Implications_of_India_s_Position_on_OECD_Commentary -- CH_09_-_COVID_19_and_International_taxation -- CH_10_-_Scope_of_option_section -- CH_11_-_Scope_of_PE_under_the_domestic_law -- CH_12_-_Conceptualizing_UN_MLI -- CH_13_-_Pillar_One_Blueprint -- CH_14_-_Pillar_Two_Blueprint -- CH_15_-_UN_work__on_Royalties -- CH_16_-_UN_Work_on_Indirect_Transfer -- CH_17_-_UN_Work_on_CIVs -- CH_18_-_Rationalising_Anti_profiteering_proisions_.