CA Final Direct Tax and International Taxation Study Material by ICAI
For May 2019 and November 2019 Examinations
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Part I: Direct Tax Laws
Module 1
Initial PagesChapter 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
Module 2
Initial PagesChapter 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 PagesChapter 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 PagesChapter 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