CA Final Direct Tax and International Taxation Study Material by ICAI

For May 2019 and November 2019 Examinations

  • Part I: Direct Tax Laws

Module 1

Initial Pages
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Salaries
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 7: Capital Gains
Chapter 8: Income from Other Sources

Annexure

Module 2

Initial Pages
Chapter 9: Income of Other Persons included in assessee's Total Income
Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 11: Deductions from Gross Total Income
Chapter 12: Assessment of Various Entities
Chapter 13: Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion

    Module 3

    Initial Pages
    Chapter 15: Deduction, Collection, and Recovery of Tax
    Chapter 16: Income-tax Authorities
    Chapter 17: Assessment Procedure
    Chapter 18: Appeals and Revision
    Chapter 19: Settlement of Tax Cases
    Chapter 20: Penalties
    Chapter 21: Offences and Prosecution
    Chapter 22: Liability in Special Cases
    Chapter 23: Miscellaneous Provisions
    • Part II: International Taxation

    Module 4

    Initial Pages
    Chapter 1: Non-resident Taxation
    Chapter 2: Double Taxation Relief
    Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
    Chapter 4: Advance Rulings
    Chapter 5: Equalisation Levy
    Chapter 6: Overview of Model Tax Conventions
    Chapter 7: Application and Interpretation of Tax Treaties
    Chapter 8: Fundamentals of Base Erosion and Profit Shifting
    Annexure
     Judicial Update - May 2019 Examination
    Explanatory Notes to the provisions of the Finance Act, 2018 - CBDT Circular No. 8/2018
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