Conceptual Clarity On Direct Tax Laws & International Taxation For CA Final - Module 2 (A.Y. 2026-2027)

by CA Arvind Tuli

Module 2

Chapter 4: Chapter 4 Tea/Coffee/Rubber development account	1
Chapter 5: Capital Gains	9
(a): Gifts, VDA & Capital Gains	67
(b): Securities & Capital Gains	94
(c): Special Cases	110
(d): Capital Gains in special cases	129
(e): Depreciable Capital Asset [DCA]	142
(f): Exemptions from Capital Gains	145
(g): Insurance & ULIP	174
Chapter 6 Other Sources	195
(a): Dividend & Deemed Dividend	214
(b): Reduction of Share Capital	229
(c): Liquidation	232
(d): Undisclosed Income	237
Chapter 7 Clubbing of Income	245
Chapter 8 Set off & Carry forward of Losses	271
Chapter 9 a): Deductions from GTI	289
(b): Profite based deductions from GTI	323
(c): Special Economic Zone	341
Chapter 10 (a): Assessment of Companies	351
(b): Assessment of Companies	360
(c): Assessment of Companies	378
(d): Assessment of Companies	389
Chapter 11 (a): Assessment of Firms & AOP	399
(b): Assessment of Firm	408
(c): Assessment of AOP/BOI	423
(d): Assessment of Firm	432
Chapter 12 (a): Assessment of HUF	443
(b): Assessment of Political Parties & Electoral Trust	453
(c): Assessment of Co-Operative Societies	457
Chapter 13 (a): Assessment of Trusts	465
(b): Assessment of Trusts	482
(c): Forfeiture of Exemption	512
(d): Assessment of Trusts - Exit Tax	521

About the Author

CA Arvind Tuli

FCA

Arvind Tuli, a name that needs no introduction in the CA Education industry, has taught taxation to more than 20,000 CA,CS and B.Com students over a period of last 17 years through face to face, online and pen drive medium. He is known among students for his conceptual yet exam oriented teaching methodology, making students understand and memorize the law within the class itself. It is because of this reason that his students have constantly been getting good scores in taxation,getting ranks and two of his students also scoring highest marks in IPCC tax and CA Final Direct taxes all over the country. His handwritten summary charts are a treasure for any CA student as they summarize the deepest of the taxation concepts in minimum possible content effectively. Successfully implementing his mantra of "Fun while you learn", his classes are always lively and interesting.

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