Practical Learning Series - Direct Taxes & International Taxation - CA Final - New Syllabus 2023 by CA G. Sekar

  • ISBN : 9789356035294
  • Publisher : Commercial Law Publishers
  • No. of Pages : 1628
  • M.R.P : Rs. 2199/-
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Practical Learning Series - Direct Taxes & International Taxation - CA Final - New Syllabus 2023 book by CA G. Sekar for Professional


Vol.1 1000 Pages
Vol.2 628 Pages

VOLUME I – Heads of Income & Computation of Total Income of Various Assessees

Part I – Basics of Income Tax Act, 1961

Chapter 1 Basic Concepts in Income Tax Law1.1-1.26
Chapter 2 Residential Status and Taxability in India2.1-2.16
Chapter 3 GST – Exemptions3.1-3.40

Part II – Heads of Income & their Taxability

Chapter 4 Income from Salaries**4.1-4.46
Chapter 5 Income from House Property**5.1-5.16
Chapter 6 Profits and Gains of Business or Profession6.1-6.110
Chapter 7 Capital Gains7.1-7.74
Chapter 8 Income from Other Sources8.1-8.28

Part III – Computation of Total Income

Chapter 9 Income of other persons included in Assessee’s Total Income9.1-9.10
Chapter 10 Set off and Carry Forward of Losses10.1-10.20
Chapter 11 Deductions under Chapter VI-A11.1-11.48
Chapter 12 Relief for Salaried Employees 12.1-12.8
Chapter 13 Agricultural Income13.1-13.10
Chapter 14 Tax Planning14.1-14.14

Part IV – Taxation of Various Persons and Miscellaneous

Chapter 15 Taxation of Individuals15.1-15.18
Chapter 16 Taxation of HUF16.1-16.10
Chapter 17 Taxation of Partnership Firm17.1-17.26
Chapter 18 Taxation of Limited Liability Partnerships18.1-18.6
Chapter 19 Taxation of Companies19.1-19.96
Chapter 20 Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme20.1-20.6
Chapter 21 Taxation of Co-operative Societies21.1-21.8
Chapter 22 Taxation of Association of Persons22.1-22.6
Chapter 23 Assessment of Trusts23.1-23.44
Chapter 24 Taxation of Persons – Others24.1-24.6
Chapter 25 Miscellaneous25.1-25.4

VOLUME II – Tax Administration, Assessment, Appeals & International Taxation

Part V – Non–Resident Taxation

Chapter 26 Taxation of Non–Residents26.1-26.50
Chapter 27 Taxation of International Transactions27.1-27.60
Chapter 28 Double Taxation Avoidance Agreements28.1-28.18

Part VI – Tax Audit and ICDS

Chapter 29A Audit under the Income Tax Act29.1-29.52
Chapter 29B Income Computation and Disclosure Standards29.53-27.74

Part VII – Income Tax Authorities and Income Tax Assessment

Chapter 30 Income Tax Authorities30.1-30.6
Chapter 31 Assessment Procedure – Duties of Assessee31.1-31.30
Chapter 32 Assessment Procedure – Powers of the Department32.1-32.18
Chapter 33 Assessment Procedure – Various Assessments33.1-33.18
Chapter 34 Assessment Procedure – Income Escaping Assessment34.1-34.14
Chapter 35 Assessment Procedure – Search Assessment35.1-35.18
Chapter 36A Assessment Procedure – Faceless Schemes36A.1-36A.34
Chapter 36B Liability in Special Cases36B.1-36B.6

Part VIII – Remedies for Assessee and Department

Chapter 37 Settlement Commission37.1-37.16
Chapter 38 Rectification and Revision38.1-38.12
Chapter 39 Appeals to Various Authorities39.1-39.24
Chapter 40 Authority for Advance Rulings40.1-40.8

Part IX – Collection and Recovery of Tax

Chapter 41 Tax Deducted at Source41.1-41.84
Chapter 42 Advance Tax, Collection and Recovery of Tax42.1-42.12
Chapter 43 Interest43.1-43.8
Chapter 44 Refunds44.1-44.6
Chapter 45 Penalties and Prosecutions45.1-45.34

Part X – International Taxation (For New Syllabus)

Chapter 46 Overview of Model Tax Conventions46.1-46.26
Chapter 47 Application and Interpretation of Tax Treaties47.1-47.10
Chapter 48 Fundamentals of Base Erosion and Profit Shifting48.1-48.26




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