{"product_id":"direct-tax-laws-international-taxation-dt-a-y-2025-26-study-material-ca-final-2026-edition","title":"Direct Tax Laws \u0026 International Taxation (DT) | A.Y. 2025-26 | Study Material | CA FINAL 2026 EDITION","description":"\u003cp\u003e\u003cspan\u003eThis book features a structured, detailed index for effortless navigation and presents tax provisions clearly and concisely. Landmark judicial decisions are highlighted, with section-based and multi-section practical questions thoughtfully integrated for hands-on learning. This edition is fully updated with recent amendments, judicial decisions, circulars, and notifications and includes solved questions from past exams, ensuring thorough exam readiness.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eCA Final | New Syllabus | Jan. 2026 Exams | A.Y. 2025-26\u003c\/span\u003e\u003c\/p\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\u003cspan\u003eThis book offers a comprehensive and practical application of Direct Tax Laws and International Tax, honing the reader's analytical skills. It perfectly balances an in-depth study and a summarized approach, presented in an explanatory and analytical manner.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIt is helpful for students preparing for CA-Final, CS-Professional, CMA-Final, M.Com\/MBA\/LL.B.\/LL.M, and other professional exams.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 8\u003csup\u003eth\u003c\/sup\u003e Edition for the CA Final | New Syllabus | Jan. 2026 Exams | A.Y. 2025-26). This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Coverage\u003c\/strong\u003e] of the latest syllabus as prescribed by the ICAI\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDetailed Index\u003c\/strong\u003e] A well-organized index at the beginning helps students navigate through sections and other details\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eProvisions\u003c\/strong\u003e] Comprehensive yet concise explanations of provisions, maintaining technical accuracy\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eJudicial Decisions\u003c\/strong\u003e] Landmark\/Prescribed by ICAI: Highlighted in bold and underlined, with case names provided before the facts and decisions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eOther Judicial Decisions\u003c\/strong\u003e] Only the ratio of the case is included, without requiring students to remember case names\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePractical Questions with Updated Solutions | Section-Based Questions\u003c\/strong\u003e] Included below the relevant provisions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eMulti-Section Questions\u003c\/strong\u003e] Placed at the end of each chapter in the 'Practical Questions' segment\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAmended \u0026amp; Updated\u003c\/strong\u003e] Incorporates the latest applicable provisions and amendments for A.Y.\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e2025-26\u003c\/span\u003e, relevant for the\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eJanuary 2026 exams\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eJudicial Decisions, Circulars \u0026amp; Notifications\u003c\/strong\u003e] Thoroughly covered\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePast Exam Solved Questions\u003c\/strong\u003e] Includes solved questions from past exams, including the CA-Final May 2024 paper\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe contents of this book are as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003ePart I – Direct Tax Laws\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic Concepts of Income Tax Laws and Tax Rates\u003c\/li\u003e\n\u003cli\u003eResidential Status [\u003cem\u003eSection 6\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eIncomes which do not form part of Total Income [\u003cem\u003eSection 10(1) to Section 10(50)\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eProfits and Gains of Business or Profession [\u003cem\u003eSection 28 to Section 44DB\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eCapital Gains [\u003cem\u003eSection 45 to Section 55A\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eIncome from Other Sources [\u003cem\u003eSection 56 to Section 59\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eIncome Computation and Disclosure Standards\u003c\/li\u003e\n\u003cli\u003eTax on Conversion of Unaccounted Money [\u003cem\u003eSection 56(2)(x), (viib); Section 94; Section 68 to 69D \u0026amp; Section 115BBE\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eIncome of other Persons, included in Assessee's Total Income (Clubbing of Income) [\u003cem\u003eSection 60 to Section 65\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eSet-off of Losses or Carry Forward and Set-off of Losses [\u003cem\u003eSection 70 to Section 80\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eDeduction from Gross Total Income [\u003cem\u003eChapter VI-A – Section 80C to Section 80U\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eDeduction for Co-operative Societies [Sec.80P]\u003c\/li\u003e\n\u003cli\u003eDeduction for Special Economic Zones [\u003cem\u003eSection 10AA\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Bonds [\u003cem\u003eCircular No., 2\/2002, dt. 15.02.2002\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eAgriculture Income \u0026amp; its Tax Treatment [\u003cem\u003eSection 2(1A) and Section 10(1)\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Political Parties \u0026amp; Electoral Trust [Section13A and Section 13B]\u003c\/li\u003e\n\u003cli\u003eExpenditure on Exempt Income [Section 14A and Rule 8D]\u003c\/li\u003e\n\u003cli\u003eTaxation of Charitable\/Religious Trusts [\u003cem\u003eSection 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Mutual Concerns [\u003cem\u003eSection 44A and Section 28(iii)\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eApplication vs. Diversion of Income\u003c\/li\u003e\n\u003cli\u003eMinimum Alternate Tax (MAT) [\u003cem\u003eChapter XII-B (Section 115JB and Section 115JAA)\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Firms, LLP and AOP\/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86]\u003c\/li\u003e\n\u003cli\u003eAlternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – 115JEE)\u003c\/li\u003e\n\u003cli\u003eTaxation of Buy-Back [\u003cem\u003eChapter XII-DA (Section 115QA to Section 115QC)\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTax on Income of Securitisation Trust [\u003cem\u003eChapter XII-EA – Section 115TCA\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Business Trusts (REITs, InvITs) and Alternative Investment Funds (AIF) [\u003cem\u003eChapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTonnage Taxation Scheme [\u003cem\u003eChapter XII-G – Section 115VA to Section 115VZC\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eAssessment Procedures [\u003cem\u003eSection 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eAppeals and Revisions [\u003cem\u003eSections 246A to 255, Sections 206A to 262 \u0026amp; Section 260B, Section 268A, Section 158A \u0026amp; Section 158AA, Sections 263 to 264B\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eSurvey, Search and Seizure [\u003cem\u003eSection 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eProvisions to Counteract Unethical Tax Practice [\u003cem\u003eChapter XXI – Secs. 270A to 275, Chapter XXII – Secs. 275A to 280D, Black Money Laws\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eDispute Resolution [\u003cem\u003eChapter XIX-AA – Secs. 245MA\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eDirect Tax Vivad Se Vishwas Scheme, 2024\u003c\/li\u003e\n\u003cli\u003eLiability in Special Cases [\u003cem\u003eChapter XV – Section 159 to Section 179]\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eAssessment of HUF [Section 171\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eAssessment of Firms and LLPs [\u003cem\u003eChapter XVI – Section 184 to Section 189\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTax Deduction and Collection at Source [\u003cem\u003eChapters XVII-B and XVII-BB – Sections 192 to 206CCA\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Digital Transactions [Equalisation Levy and Virtual Digital Assets]\u003c\/li\u003e\n\u003cli\u003eAdvance Tax [\u003cem\u003eChapter XVII-C – Section 207 to Section 211, Sections 218-219\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eCollection and Recovery of Tax [\u003cem\u003eSection 156 and Chapter XVII-D – Section 220 to Section 231\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eInterest [\u003cem\u003eSections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eMiscellaneous Topics, STT\/CTT and IFSC [\u003cem\u003eSections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTax Audit and Ethical Compliances\u003c\/li\u003e\n\u003cli\u003eTax Planning, Tax Avoidance and Tax Evasion (Including GAAR)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003ePart II – International Taxation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTax Incidence in India [\u003cem\u003eSection 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTaxation of Non-Residents [\u003cem\u003eSection 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eDouble Taxation Relief (DTAA) [\u003cem\u003eChapter IX – Sections 90, 90A and 91\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eTransfer Pricing [\u003cem\u003eChapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eAdvance Rulings [\u003cem\u003eChapter XIX-B – Section 245N to Section 245U\u003c\/em\u003e]\u003c\/li\u003e\n\u003cli\u003eOverview of Model Tax Conventions\u003c\/li\u003e\n\u003cli\u003eApplication and Interpretation of Tax Treaties\u003c\/li\u003e\n\u003cli\u003eFundamentals of Base Erosion and Profit Shifting (BEPS)\u003c\/li\u003e\n\u003cli\u003eLatest Developments in International Taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43092406796422,"sku":null,"price":1365.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/1764062720610_1_9789364550789_Detail-Page.jpg?v=1769891226","url":"https:\/\/genzbookcompany.com\/products\/direct-tax-laws-international-taxation-dt-a-y-2025-26-study-material-ca-final-2026-edition","provider":"GenZbookcompany","version":"1.0","type":"link"}