{"product_id":"direct-tax-laws-international-taxation-dt-study-material-a-y-2026-27-may-sept-2026-jan-2027-exams","title":"Direct Tax Laws \u0026 International Taxation (DT) – Study Material | A.Y. 2026-27 | May\/Sept. 2026\/Jan.2027 Exams","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eDirect Tax Laws \u0026amp; International Taxation – Study Material\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e by CA. Ravi Chhawchharia is an exhaustive and exam-focused guide for CA Final – Group II | Paper 4, updated for Assessment Year 2026–27. Covering the complete Income-tax Act 1961 and International Taxation, the book adopts an explanatory and analytical approach—linking theory with practical illustrations, judicial rulings, and self-assessment tools. Structured in a logical, concept-to-application flow, it helps students understand, apply, and revise complex provisions with ease. This Edition also serves as a reliable reference for CMA, CS, MBA, LL.B., LL.M., and M.Com. aspirants seeking mastery in the direct tax and international tax domains.\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\u003cem\u003e\u003cspan\u003eDirect Tax Laws \u0026amp; International Taxation – Study Material\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a comprehensive and concept-driven reference for CA Final – Group II | Paper 4. This Edition has been thoroughly updated in line with the latest amendments applicable for Assessment Year 2026–27, providing complete coverage of the Income-tax Act 1961, and the framework of International Taxation in a systematic, explanatory, and analytical format. The book integrates theory with practical illustrations and judicial interpretations, enabling learners to internalise complex tax provisions through a logical flow of concepts and problem-solving examples.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is primarily designed for CA Final students preparing for Paper 4 under the New Syllabus. It also serves as an invaluable reference for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCMA Final and CS Professional\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003easpirants\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eLaw, Commerce, and Management Students\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003epursuing LL.B., LL.M., M.Com., MBA (Finance) and allied professional courses\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003ePractitioners and Academicians\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eseeking conceptual clarity on direct and international taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 9\u003csup\u003eth\u003c\/sup\u003e Edition for the May\/Sept. 2026 \u0026amp; Jan. 2027 Exams. 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 Syllabus Coverage\u003c\/strong\u003e] Exhaustively aligned with the latest ICAI-prescribed syllabus for CA Final Paper 4\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExplanatory \u0026amp; Analytical Approach\u003c\/strong\u003e] Each topic is discussed with reasoning, illustrations, and comparative treatment of related provisions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLogical Flow of Content\u003c\/strong\u003e] Systematic arrangement ensures conceptual progression—from charging sections to computation and assessment\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSimplified Language, Technical Accuracy\u003c\/strong\u003e] Written in lucid language without compromising statutory precision\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExtensive Practical Questions\u003c\/strong\u003e] Ample solved and unsolved problems for conceptual clarity and self-assessment\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eJudicial and Statutory References\u003c\/strong\u003e] Incorporates key case laws, circulars, and notifications relevant for exams\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eMulti-exam Utility\u003c\/strong\u003e] Equally useful for CS, CMA, MBA, LL.B., LL.M., and M.Com. students\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe book is divided into two parts, covering the entire syllabus of Direct Tax Laws and International Taxation in depth:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart I – Direct Tax Laws\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic Concepts, Residential Status, and Scope of Total Income\u003c\/li\u003e\n\u003cli\u003eHeads of Income – Salary, House Property, Business or Profession, Capital Gains, and Other Sources\u003c\/li\u003e\n\u003cli\u003eClubbing, Set-off \u0026amp; Carry Forward of Losses, and Deductions under Chapter VI-A\u003c\/li\u003e\n\u003cli\u003eComputation of Total Income and Tax Liability\u003c\/li\u003e\n\u003cli\u003eAssessment Procedures, Return Filing, Appeals, and Penalties\u003c\/li\u003e\n\u003cli\u003eSpecial Provisions for Firms, Companies, and Non-Residents\u003c\/li\u003e\n\u003cli\u003eMinimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)\u003c\/li\u003e\n\u003cli\u003eTax Deduction\/Collection at Source (TDS\/TCS), Advance Tax, and Refunds\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart II – International Taxation\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eNon-Resident Taxation and Foreign Income\u003c\/li\u003e\n\u003cli\u003eDouble Taxation Avoidance Agreements (DTAA)\u003c\/li\u003e\n\u003cli\u003eTransfer Pricing Regulations and Methods\u003c\/li\u003e\n\u003cli\u003eAdvance Rulings, Equalisation Levy, and Tax Implications of Digital Transactions\u003c\/li\u003e\n\u003cli\u003eBase Erosion and Profit Shifting (BEPS) and Multilateral Instrument (MLI) framework\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe content follows a concept-to-application pedagogy, ensuring that students grasp the why behind every provision before learning how. Each chapter includes:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eConceptual Explanation\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ealong with diagrams and summaries for easier retention\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003ePractical Illustrations\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eare included for stepwise computation and case-based scenarios\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eExam-pattern Questions\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eare extracted from ICAI Study Material, RTPs, and MTPs\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eJudicial Highlights\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003einclude concise notes on important case laws and circulars\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSelf-assessment Section\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eenables quick revision and confidence-building before exams\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43092410400902,"sku":null,"price":1413.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/1764062674873_1_9789364553100_Detail-Page.jpg?v=1769891926","url":"https:\/\/genzbookcompany.com\/products\/direct-tax-laws-international-taxation-dt-study-material-a-y-2026-27-may-sept-2026-jan-2027-exams","provider":"GenZbookcompany","version":"1.0","type":"link"}