• Subject Direct Tax Laws & International Taxation (DT)
• Syllabus As per the New Syllabus of ICAI
• Faculty Name CA BHANWAR BORANA
• Applicable Attempt May & Nov 24 Exams
• Delivery With in 3 to 5 working days
• Study MaterialsDT - Compact & Compiler

System Requirements

Highlights

->COMPACT is a India s First Handwritten colored book for CA Final Direct Tax by CA Bhanwar Borana

->It covered all the Amendments applicable for May/June & Nov/Dec 2024 for CA/CMA, and it was Amended by the Finance Act 2023.

->It is Designed As Per the New Syllabus of ICAI.

->Contents.

Chapter 1 Basics, Tax Rates AY 24-25 & Alternate Taxation Regime.

Chapter2 Income from Capital Gains 

Chapter3 Income from Other Sources 

Chapter4 Taxation of Dividend & Deemed Dividend

Chapter5 Taxation in Case of Liquidation & Buy Back

Chapter6 Taxation in Case of Amalgamation and Demerger 

Chapter7 Profits & Gains of Business or Profession 

Chapter8 Income Computation & Disclosure Scheme

Chapter9 Taxation of Political Parties & Electoral Trust

Chapter10 Taxation in Case of Firm/LLP, 

Chapter11 Taxation in Case of AOP/BOI 

Chapter12 Taxation of Business Trust, 

Chapter13 Taxation of Investment Fund 

Chapter14 Taxation of Securitization Trust 

Chapter15 Minimum Alternate Tax 

 Chapter16 AMT

Chapter17 Deduction u/s 10AA (SEZ)

Chapter18 Taxation of Trust & Institution 

Chapter19 Advance Tax, TDS & TCS 

Chapter20 Taxation of VDA 

Chapter21 Assessment Procedure 

Chapter 22 Appeals & Revisions 

Chapter23 Dispute Resolution Committee

Chapter24 Miscellaneous Provisions 

Chapter25 Penalties & Prosecutions 

Chapter26 Black Money Act, 2015Chapter 27 Deduction U/C VI- A 

Chapter28 Clubbing of Income 

Chapter29 Set-Off & C/F of Losses 

Chapter30 GAAR 

Chapter31 Exempt Income 

Chapter32 Tax Audit & Ethical Compliance 

Chapter33 Tonnage Taxation 

Chapter34 Transfer Pricing 

Chapter35 Non-Resident & NRI Taxation 

Chapter36 Double Taxation Relief (DTAA)

Chapter37 Advance Ruling (BOAR)

Chapter38 Equalization Levy

Chapter39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties 

Chapter40 Application & Interpretation of Tax Treaties 

Chapter41 Base Erosion & Profit Shifting (BEPS)

Chapter42 Foreign Tax Credit Rule 

Chapter43 Conversion of Foreign Currency Income into Indian Currency 

Chapter44 Remaining Case Laws & Concepts

-> Compiler Contents

Chapter 1 Basics, Tax Rates AY 24-25 & Alternate Taxation Regime

Chapter 2 Income from Capital Gains

Chapter 3 Income from Other Sources

Chapter 4 Taxation of Dividend & Deemed Dividend

Chapter 5 Taxation in Case of Liquidation & Buy Back 

Chapter 6 Taxation in Case of Amalgamation and Demerger

Chapter 7 Profits & Gains of Business or Profession & ICDS

Chapter 8 Taxation of Political Parties & Electoral Trust

Chapter 9 Taxation in Case of Firm/LLP, AOP/BOI

Chapter 10 Business Trust, Investment Fund and Securitisation Trust

Chapter 11 Minimum Alternate Tax

Chapter 12 AMT & Deduction u/s 10AA (SEZ)

Chapter 13 Taxation of Trust & Institution

Chapter 14 Advance Tax, TDS & TCS

Chapter 15 Taxation of VDA

Chapter 16 Assessment Procedure

Chapter 17 Appeals & Revisions

Chapter 18 Dispute Resolution

Chapter 19 Miscellaneous Provisions

Chapter 20 Penalties & Prosecutions

Chapter 21 Black Money Act, 2015

Chapter 22 Deduction U/C VI-A

Chapter 23 Clubbing of Income

Chapter 24 Set-Off & C/F of Losses

Chapter 25 GAAR

Chapter 26 Exempt Income

Chapter 27 Tax Audit & Ethical Compliance

Chapter 28 Tonnage Taxation

Chapter 29 Transfer Pricing

Chapter 30 Non-Resident & NRI Taxation

Chapter 31 Double Taxation Relief (DTAA)

Chapter 32 Advance Ruling (BOAR)

Chapter 33 Equalisation Levy

Chapter 34 Application & Interpretation of Tax Treaties

Chapter 35 Model Tax Conventions (MTC)

Chapter 36 Base Erosion & Profit Shifting (BEPS)

Chapter 37 Foreign Tax Credit & Foreign Currency Income

Chapter 38 Questions Based on selected case laws