{"product_id":"direct-tax-laws-international-taxation-dt-a-y-2025-26-cracker-ca-final","title":"Direct Tax Laws \u0026 International Taxation (DT) | A.Y. 2025-26 | CRACKER | CA FINAL","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eDirect Tax Laws \u0026amp; International Taxation | CRACKER\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a thorough resource for CA-Final Group II – Paper 4, updated comprehensively for A.Y. 2025–26, authored by CA. Ravi Chhawchharia includes chapter-wise analysis, solved past exam papers, and over 630 practical questions to fortify conceptual clarity. New areas like Tax Audit \u0026amp; Ethical Compliances and Latest International Tax Developments are featured alongside core topics such as MAT and Transfer Pricing. Its user-friendly format, trend analysis, and step-by-step solutions make it an indispensable exam-prep companion.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cdiv class=\"book-full-row\"\u003e\n\u003cdiv class=\"book-contents-1\"\u003e\n\u003cdiv\u003e\n\u003csection class=\"section-default\"\u003e\n\u003ch2 class=\"sec-pro-heading-1\"\u003eBook\u003cspan\u003e \u003c\/span\u003eDescription\u003c\/h2\u003e\n\u003cdiv id=\"targetElement\" class=\"ui-texts-1 descpt-ul ani-resize-ui-1\"\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eDirect Tax Laws \u0026amp; International Taxation | CRACKER\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a comprehensive study companion designed to help CA-Final students. This Edition incorporates all the A.Y. 2025–26 updates, ensuring accuracy and relevance to current law. It includes solved past exam papers, chapter-wise analysis, and over 630 practical questions. It is an all-inclusive resource for aspirants aiming to excel in the CA-Final Group II – Paper 4.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 11th Edition for the Jan.\/May 2026 Exams. This book is authored by CA. Ravi Chhawchharia, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eUpdated as per A.Y. 2025-26\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Ensures all provisions and amendments are covered up to the latest attempt\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003ePast Exam Coverage\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Includes relevant questions and solutions from the latest past exams, including Sept. 2025, to help students understand exam patterns\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eChapter-wise Marks Distribution \u0026amp; Trend Analysis\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Offers insights into important chapters and repeated question patterns\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eOver 630 Practical Questions\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] In-depth practice questions with step-by-step solutions help hone problem-solving skills\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eFocus on New Topics\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Addresses newly introduced topics by ICAI, such as Tax Audit \u0026amp; Ethical Compliances and Latest Developments in International Taxation\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eUser-friendly Presentation\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Clear headings, bullet points, and systematic solutions make this an easy-to-navigate study companion\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eIdeal Exam-prep Tool\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] By amalgamating past paper trends, chapter-wise analytics, and a rich question bank, this CRACKER ensures a thorough and targeted revision experience\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart I – Direct Tax Laws (70 marks)\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003eCore income heads, including \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eProfits and Gains of Business or Profession, Capital Gains, Income from Other Sources\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e, etc.\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003eSpecialised chapters on topics like \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eMinimum Alternate Tax (MAT), Alternate Minimum Tax (AMT), Taxation of Firms\/LLP\/AOP\/BOI\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e, and \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eTaxation of Charitable\/Religious Trust\u003c\/span\u003e\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003eProcedural aspects such as \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eAssessment Procedures, Appeals \u0026amp; Revisions, Survey, Search and Seizure, Tax Deduction \u0026amp; Collection at Source (TDS \u0026amp; TCS),\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e and \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eTax Audit \u0026amp; Ethical Compliances\u003c\/span\u003e\u003c\/em\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart II – International Taxation (30 marks)\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003eCoverage of international tax concepts, including \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eTax Incidence in India, Taxation of Non-Residents, Double Taxation Relief,\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e and \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eTransfer Pricing\u003c\/span\u003e\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003eAdvanced areas such as \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eFundamentals of BEPS, Application and Interpretation of Tax Treaties, Advance Rulings,\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e and the \u003c\/span\u003e\u003cem\u003e\u003cspan\u003eLatest Developments in International Taxation\u003c\/span\u003e\u003c\/em\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eIntroductory Sections\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003eChapter-wise Marks Distribution\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e showing past exam weightage\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003ePrevious Exams Trend Analysis\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e detailing frequently asked questions and their nature (\u003c\/span\u003e\u003cem\u003e\u003cspan\u003epractical\/theory\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e)\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003eChapter-wise Comparison with Study Material\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e to streamline cross-referencing between this CRACKER and ICAI's content\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eMain Content\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003ePart I – Direct Tax Laws\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – 31 chapters meticulously organised, starting from fundamental definitions and income heads to complex provisions like MAT, AMT, and TDS\/TCS\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003ePart II – International Taxation\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – 9 chapters covering tax incidence, double taxation, transfer pricing, and the latest developments in global tax frameworks\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003ePractical \u0026amp; Theoretical Mix\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – Each chapter includes a variety of practice questions (\u003c\/span\u003e\u003cem\u003e\u003cspan\u003epractical and theoretical\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e) to strengthen conceptual understanding and application\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cem\u003e\u003cspan\u003eSolutions to Past Exam Papers\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e – Comprehensive solutions explain each step clearly, assisting in exam-focused revision\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003cspan\u003e\u003ca class=\"button-links\"\u003e\u003c\/a\u003e\u003c\/span\u003e\u003c\/section\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43092414529670,"sku":null,"price":746.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/1758621982968_1_9789371268509_Detail-Page.jpg?v=1769892172","url":"https:\/\/genzbookcompany.com\/products\/direct-tax-laws-international-taxation-dt-a-y-2025-26-cracker-ca-final","provider":"GenZbookcompany","version":"1.0","type":"link"}