Direct Tax Laws and International Taxation (2 Volumes) (CA Final, G.II, P.4, for May/Nov. 2025 Exams and onwards)

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Description
Applicable for Assessment Year 2024 - 25)
►  Complete coverage of the Latest Syllabus as prescribed by ICAI
► Written in Explanatory and Analytical Approach
► Systematic arrangement of the Income Tax Law in a logical flow
► Language of the book is simple yet keeps intact the technical content of Tax Laws
► Sufficient number of practical questions are provided for complete understanding
► Covers relevant judicial decisions, notifications and circulars
► Also useful for CS Professional, CMA Final, M.Com./MBA/LL.B./LL.M. and other professional exams
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Table of Contents
Part I – Direct Tax Laws
1. Basic Concepts of Income Tax Laws and Tax Rates
2. Residential Status [Section 6]
3. Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)]
4. Profits and Gains of Business or Profession [Section 28 to Section 44DB]
5. Capital Gains [Section 45 to Section 55A]
6. Income from Other Sources [Section 56 to Section 59]
7. Income Computation and Disclosure Standards
8. Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
9. Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
10. Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
11. Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
12. Deduction for Co-operative Societies [Sec.80P]
13. Deduction for Special Economic Zones [Section 10AA]
14. Taxation of Bonds [Circular No., 2/2002, dt. 15.02.2002]
15. Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
16. Taxation of Political Parties & Electoral Trust [Section13A and Section 13B]
17. Expenditure on Exempt Income [Section 14A and Rule 8D]
18. Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]
19. Taxation of Mutual Concerns [Section 44A and Section 28(iii)]
20. Application vs. Diversion of Income
21. Minimum Alternate Tax (MAT) [Chapter XII-B (Section 115JB and Section 115JAA)]
22. Taxation of Firms, LLP and AOP/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86]
23. Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – 115JEE)
24. Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]
25. Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]
26. Taxation of Business Trusts (REITs, InvITs) and Alternative Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB]
27. Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]
28. Assessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A]
29. Appeals and Revisions [Sections 246A to 255, Sections 206A to 262 & Section 260B, Section 268A, Section 158A & Section 158AA, Sections 263 to 264B]
30. Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]
31. Provisions to Counteract Unethical Tax Practice [Chapter XXI – Secs. 270A to 275, Chapter XXII – Secs. 275A to 280D, Black Money Laws]
32. Dispute Resolution [Chapter XIX-AA – Secs. 245MA]
33. Liability in Special Cases [Chapter XV – Section 159 to Section 179]
34. Assessment of HUF [Section 171]
35. Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]
36. Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – Sections 192 to 206CCA]
37. Taxation of Digital Transactions [Equalisation Levy and Virtual Digital Assets]
38. Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]
39. Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]
40. Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]
41. Miscellaneous Topics, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]
42. Tax Audit and Ethical Compliances
43. Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation
44. Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
45. Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
46. Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
47. Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
48. Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
49. Overview of Model Tax Conventions
50. Application and Interpretation of Tax Treaties
51. Fundamentals of Base Erosion and Profit Shifting (BEPS)
52. Latest Developments in International Taxation
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Author Details
Ravi Chhawchharia,  is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI) and Cost and Management Accountancy (ICMAI) exams.He is western India's leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He has the credit of giving the first ever All India 1st Rank to the city in CA exams. He has 15 years of rich teaching experience in the subjects of Direct Taxes, Financial Management, Costing and Business Laws.He was recently honored by Gujarat's Chief Minister Vijay Rupani for his contribution to education.He has authored various books on Direct Taxes, Corporate Laws, Financial Management and Costing which has helped thousands of students of professional courses to study and pass their exams. He has presented research papers at various forum of ICAI, ICSI, colleges and Universities.