CA Ravi Chhawchharia CA Final DT Book Contents and Other Details

Direct Tax Laws & International Taxation provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and 'summarised approach'. This book covers the entire new syllabus as prescribed by ICAI, and it is written with an explanatory & analytical approach.

The Present Publication authored by CA Ravi Chhawchharia, is the 2nd Edition for New Syllabus (Updated till 31-04-2021), with the following noteworthy features:

  • [Detailed Index], which is given at the beginning of the book, helps the students to navigate through the arrangement of sections and other details.
  • [Provisions] have been elucidated in a thorough yet brief manner throughout the book, keeping intact the technical language.
  • [Judicial Decisions] are covered for the following:
    • Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the case
    • Other Judicial Decisions – where only point decided (i.e. ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book
  • [Practical Questions along with Updated Solutions] are covered throughout the book, in two formats:
    • [Questions based on a Particular Section] are given below the provisions
    • [Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment
  • [Amended] Law stated in this book is as amended up to 30th April 2021 & Covers the latest applicable provisions and amendments applicable for November 2021 Exams
  • [Judicial Decisions, Circular & Notifications] are covered
  • [Past Exam Questions & Answers] including November 2020 Exam for New/Old Syllabus

Contents of this book are as follows:

  • Part I – Direct Tax Laws
    • Basic Concepts of Income Tax Laws and Tax Rates
    • Residential Status [Section 6]
    • Incomes which do not form Part of Total Income [Section 10(1) to Section 10(50)]
    • Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3]
    • Income from House Property [Section 22 to Section 27]
    • Profits and Gains of Business or Profession [Section 28 to Section 44DB]
    • Capital Gains [Section 45 to Section 55A]
    • Income from Other Sources [Section 56 to Section 59]
    • Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
    • Income Computation and Disclosure Standards
    • Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
    • Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
    • Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
    • Taxation of Co-operative Societies
    • Deduction for Special Economic Zones [Section 10AA]
    • Taxation of Film Producers/distributors
    • Taxation of Bonds [Circular No. 2/2002, Dated 15.02.2002]
    • Expenditure on Exempt Income [Section 14A and Rule 8D]
    • Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
    • Taxation of Political parties & Electoral Trust Taxation of Political Parties
    • Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]
    • Taxation of Mutual Concerns
    • Minimum Alternate Tax (MAT) [Chapter XII-B]
    • Taxation of Firms, LLPs, and AOP/BOI [Section 40(b), Section 167B, Section 86]
    • Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – Section 115JEE]
    • Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]
    • Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]
    • Taxation of Business Trusts (REITs, InvITs) and Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB]
    • Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]
    • Application vs. Diversion of Income [Chapter XII-G – Section 115VA to Section 115VZC]
    • Assessment Procedures
    • Appeals and Revisions
    • Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]
    • Penalties and Prosecution [Chapter XXI – Sections 270A to 275, Chapter XXII – Sections 275A to 280D]
    • Settlement Commission [Chapter XIX-A – Sections 245A to 245L, Sections 273AA, 278AB]
    • Liability in Special Cases [Chapter XV – Section 159 to Section 179]
    • Assessment of HUF [Section 171]
    • Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]
    • Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – sections 192 to 206CB]
    • Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]
    • Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]
    • Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]
    • Miscellaneous TOPICS, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section  139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]
    • Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
  • Part II – International Taxation
    • Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
    • Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
    • Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
    • Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
    • Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
    • Equalisation Levy [Chapter VIII of Finance Act, 2016 Sections 10(5) and 40(A)(ib)
    • Overview of Model Tax Conventions
    • Application and Interpretation of Tax Treaties
    • Fundamentals of Base Erosion and Profit Shifting (BEPS)
Request for Callback

Thank you ! We will get to you soon.

Couldn't submit your request.