Highlights
*CA/CMA Final Direct Tax Compiler
Contents
Chapter 1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime
Chapter 2 Income from Capital Gains
Chapter 3 Income from Other Sources
Chapter 4 Taxation of Dividend & Deemed Dividend
Chapter 5 Taxation in Case of Liquidation & Buy Back
Chapter 6 Taxation in Case of Amalgamation and Demerger
Chapter 7 Profits & Gains of Business or Profession & ICDS
Chapter 8 Taxation of Political Parties & Electoral Trust
Chapter 9 Taxation in Case of Firm/LLP, AOP/BOI
Chapter 10 Business Trust, Investment Fund and Securitisation Trust
Chapter 11 Minimum Alternate Tax
Chapter 12 AMT & Deduction u/s 10AA (SEZ)
Chapter 13 Taxation of Trust & Institution
Chapter 14 Advance Tax, TDS & TCS
Chapter 15 Taxation of VDA
Chapter 16 Assessment Procedure
Chapter 17 Appeals & Revisions
Chapter 18 Dispute Resolution
Chapter 19 Miscellaneous Provisions
Chapter 20 Penalties & Prosecutions
Chapter 21 Black Money Act, 2015
Chapter 22 Deduction U/C VI-A
Chapter 23 Clubbing of Income
Chapter 24 Set-Off & C/F of Losses
Chapter 25 GAAR
Chapter 26 Exempt Income
Chapter 27 Tax Audit & Ethical Compliance
Chapter 28 Tonnage Taxation
Chapter 29 Transfer Pricing
Chapter 30 Non-Resident & NRI Taxation
Chapter 31 Double Taxation Relief (DTAA)
Chapter 32 Advance Ruling (BOAR)
Chapter 33 Equalisation Levy
Chapter 34 Application & Interpretation of Tax Treaties
Chapter 35 Model Tax Conventions (MTC)
Chapter 36 Base Erosion & Profit Shifting (BEPS)
Chapter 37 Foreign Tax Credit & Foreign Currency Income
Chapter 38 Questions Based on selected case laws
*COMPACT A Handwritten Book for CA Final Direct Tax with case laws
Contents
Chapter 1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime
Chapter 2 Income from Capital Gains
Chapter 3 Income from Other Sources
Chapter 4 Taxation of Dividend & Deemed Dividend
Chapter 5 Taxation in Case of Liquidation & Buy Back
Chapter 6 Taxation in Case of Amalgamation and Demerger
Chapter 7 Profits & Gains of Business or Profession &
Chapter 8 Income Computation &Disclosure Scheme
Chapter 9 Taxation of Political Parties & Electoral Trust
Chapter 10 Taxation in Case of Firm/LLP,
Chapter 11 Taxation in Case of AOP/BOI
Chapter 12 Taxation of Business Trust,
Chapter 13 Taxation of Investment Fund
Chapter 14 Taxation of Securitisation Trust
Chapter 15 Minimum Alternate Tax
Chapter 16 AMT
Chapter 17 Deduction u/s 10AA (SEZ)
Chapter 18 Taxation of Trust & Institution
Chapter 19 Advance Tax, TDS & TCS
Chapter 20 Taxation of VDA
Chapter 21 Assessment Procedure
Chapter 22 Appeals & Revisions
Chapter 23 Dispute Resolution Committee
Chapter 24 Miscellaneous Provisions
Chapter 25 Penalties & Prosecutions
Chapter 26 Black Money Act, 2015
Chapter 27 Deduction U/C VI-A
Chapter 28 Clubbing of Income
Chapter 29 Set-Off & C/F of Losses
Chapter 30 GAAR
Chapter 31 Exempt Income
Chapter 32 Tax Audit & Ethical Compliance
Chapter 33 Tonnage Taxation
Chapter 34 Transfer Pricing
Chapter 35 Non-Resident & NRI Taxation
Chapter 36 Double Taxation Relief (DTAA)
Chapter 37 Advance Ruling (BOAR)
Chapter 38 Equalisation Levy
Chapter 39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties
Chapter 40 Application & Interpretation of Tax Treaties
Chapter 41 Base Erosion & Profit Shifting (BEPS)
Chapter 42 latest development in international taxation
Chapter 43 Foreign Tax Credit Rule
Chapter 44 Conversion of Foreign Currency Income into Indian Currency
Chapter 45 Remaining Case Laws & Concepts
Faculty Info
Founder of BB Virtuals, CA Bhanwar Borana has given 300+ ranks in CA and gives regular lectures at ICAI and various taxation platforms with 10 years of teaching experience in IPCC and Final Direct and International Taxation exams.
