Taxmann's Direct Tax Laws & International Taxation ft. a Unique Detailed + Summarised Approach!

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Direct Tax Laws & International Taxation provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and 'summarised approach'. This book covers the entire new syllabus as prescribed by ICAI, and it is written with an explanatory & analytical approach.

This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams.

The Present Publication authored by CA Ravi Chhawchharia, is the 3rd Edition for New Syllabus (Updated till 31-10-2021), with the following noteworthy features:
• [Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.
• [Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.
• [Judicial Decisions] are covered for the following:
Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the case
Other Judicial Decisions – where only point decided (i.e. ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book
• [Practical Questions along with Updated Solutions] are covered throughout the book, in two formats:
◦ [Questions based on a Particular Section] are given below the provisions
◦ [Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment
• [Amended] Law stated in this book is as amended up to 31st October 2021 & Covers the latest applicable provisions and amendments applicable for May/Nov. 2022 Exams
• [Judicial Decisions, Circular & Notifications] are covered
• [Past Exam Questions & Answers] including December 2021 Exam along with Solved Model Test Papers

Also Available:
• [66th Edition] of Taxmann's Direct Taxes Law & Practice
• [3rd Edition] of Taxmann's CRACKER on Direct Tax Laws & International Taxation
• [3rd Edition] of Taxmann's CLASS NOTES on Direct Tax Laws & International Taxation
• [3rd Edition] of Taxmann’s PROBLEMS & SOLUTIONS on Direct Tax Laws & International Taxation
• Taxmann’s COMBO for Text Book, CRACKER, CLASS NOTES and PROBLEMS & SOLUTIONS

Contents of this book are as follows:
• Part I – Direct Tax Laws
◦ Basic Concepts of Income Tax Laws and Tax Rates
◦ Residential Status [Section 6]
◦ Incomes which do not form Part of Total Income [Section 10(1) to Section 10(50)]
◦ Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3]
◦ Income from House Property [Section 22 to Section 27]
◦ Profits and Gains of Business or Profession [Section 28 to Section 44DB]
◦ Capital Gains [Section 45 to Section 55A]
◦ Income from Other Sources [Section 56 to Section 59]
◦ Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
◦ Income Computation and Disclosure Standards
◦ Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
◦ Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
◦ Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
◦ Taxation of Co-operative Societies
◦ Deduction for Special Economic Zones [Section 10AA]
◦ Taxation of Film Producers/Distributors
◦ Taxation of Bonds [Circular No. 2/2002, Dated 15.02.2002]
◦ Expenditure on Exempt Income [Section 14A and Rule 8D]
◦ Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
◦ Taxation of Political parties & Electoral Trust

• Part II – International Taxation
◦ Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
◦ Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
◦ Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
◦ Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
◦ Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
◦ Equalisation Levy [Chapter VIII of Finance Act, 2016 Sections 10(50) and 40(A)(ib)]
◦ Overview of Model Tax Conventions
◦ Application and Interpretation of Tax Treaties
◦ Fundamentals of Base Erosion and Profit Shifting (BEPS)