Product Information

This Direct Tax Compiler is a comprehensive and exam-oriented book designed for CA/CMA Final students. It covers updated tax laws, case laws, and practical aspects to help you master Direct Taxation for AY 2025-26.

Book Delivery

The book will be delivered within 7 working days.

Key Highlights & Contents

Basics, Tax Rates AY 25-26 & Alternate Taxation Regime
Income from Capital Gains
Income from Other Sources
Taxation of Dividend & Deemed Dividend
Taxation in Case of Liquidation & Buy Back
Taxation in Case of Amalgamation and Demerger
Profits & Gains of Business or Profession & ICDS
Taxation of Political Parties & Electoral Trust
Taxation in Case of Firm/LLP, AOP/BOI
Business Trust, Investment Fund & Securitisation Trust
Minimum Alternate Tax (MAT)
AMT & Deduction u/s 10AA (SEZ)
Taxation of Trust & Institutions
Advance Tax, TDS & TCS
Taxation of Virtual Digital Assets (VDA)
Assessment Procedure
Appeals & Revisions
Dispute Resolution
Miscellaneous Provisions
Penalties & Prosecutions
Black Money Act, 2015
Deduction Under Chapter VI-A
Clubbing of Income
Set-Off & Carry Forward of Losses
General Anti-Avoidance Rules (GAAR)
Exempt Income
Tax Audit & Ethical Compliance
Tonnage Taxation
Transfer Pricing
Non-Resident & NRI Taxation
Double Taxation Relief (DTAA)
Advance Ruling (BOAR)
Equalisation Levy
Application & Interpretation of Tax Treaties
Model Tax Conventions (MTC)
Base Erosion & Profit Shifting (BEPS)
Foreign Tax Credit & Foreign Currency Income
Questions Based on Selected Case Laws

Faculty Information

CA Bhanwar Borana, Founder of BB Virtuals, has mentored 300+ rank holders in CA exams. With 10+ years of teaching experience, he is a regular faculty at ICAI and various taxation platforms, specializing in Direct and International Taxation.