CA Final Direct Tax (DT) Cracker By CA Ravi Chhawchharia in PaperBack Mode. This Book is beneficial for Sep 25 and Jan 26 attempts.

Note - This book will be dispatched from 16th June 2025.

Direct Tax Laws & International Taxation | CRACKER is a comprehensive study companion designed to help CA-Final students. This Edition incorporates all the A.Y. 2025–26 updates, ensuring accuracy and relevance to current law. It includes solved past exam papers, chapter-wise analysis, and over 630 practical questions. It is an all-inclusive resource for aspirants aiming to excel in the CA-Final Group II – Paper 4.

The Present Publication is the 10^th Edition for the Sept. 2025/Jan. 2026 Exams. This book is authored by CA. Ravi Chhawchharia, with the following noteworthy features:

• [Updated as per A.Y. 2025-26] Ensures all provisions and amendments are covered up to the latest attempt
• [Past Exam Coverage] Includes relevant questions and solutions from the latest past exams, including May 2025, to help students understand exam patterns.
• [Chapter-wise Marks Distribution & Trend Analysis] Offers insights into important chapters and repeated question patterns
• [Over 630 Practical Questions] In-depth practice questions with step-by-step solutions help hone problem-solving skills
• [Focus on New Topics] Addresses newly introduced topics by ICAI, such as Tax Audit & Ethical Compliances and Latest Developments in International Taxation
• [User-friendly Presentation] Clear headings, bullet points, and systematic solutions make this an easy-to-navigate study companion
• [Ideal Exam-prep Tool] By amalgamating past paper trends, chapter-wise analytics, and a rich question bank, this CRACKER ensures a thorough and targeted revision experience

Contents of this book are as follows:

• Part I – Direct Tax Laws (70 Marks)
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Tax on Conversion of Unaccounted Money
• Income of Other Persons, Included in Assessee's Total Income (Clubbing of Income)
• Set-off of Losses or Carry Forward and Set-off of Losses
• Deductions from Gross Total Income
• Deduction for Co-operative Societies
• Deduction for Special Economic Zone
• Taxation of Political Parties & Electoral Trust
• Expenditure on Exempt Income
• Taxation of Charitable/Religious Trusts
• Taxation of Mutual Concerns
• Application vs. Diversion of Income
• Minimum Alternate Tax (MAT)
• Taxation of Firms, LLP and AOP/BOI
• Alternate Minimum Tax (AMT)
• Taxation of Business Trusts (REITs, InvITs)
• Assessment Procedures
• Appeals and Revisions
• Survey, Search and Seizure
• Provisions to Counteract Unethical Tax Practices
• Liability in Special Cases
• Assessment of HUF
• Tax Deduction and Collection at Source
• Taxation of Digital Transactions
• Collection and Recovery of Tax
• Interest
• Miscellaneous Topics, STT/CTT and IFSC
• Tax Audit and Ethical Compliances
• Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
• Part II – International Taxation (30 Marks)
• Tax Incidence in India
• Taxation of Non-Residents
• Double Taxation Relief
• Transfer Pricing
• Advance Rulings
• Overview of Model Tax Conventions
• Application and Interpretation of Tax Treaty
• Fundamentals of BEPS
• Latest Developments in International Taxation

CA Ravi Chhawchharia is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI), and Cost and Management Accountancy (ICMAI) exams. He is western India's leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He has the credit of giving the first-ever All India 1st Rank to the city in CA exams. He has 15 years of rich teaching experience in Direct Taxes, Financial Management, Costing, and Business Laws. He was recently honored by Gujarat's Chief Minister, Vijay Rupani, for his contribution to education.