Practical Learning Series - Direct Taxes & International Taxation - CA Final - New Syllabus 2023

by CA G. Sekar

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 Law	1.1-1.26
Chapter 2 Residential Status and Taxability in India	2.1-2.16
Chapter 3 GST – Exemptions	3.1-3.40

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 Profession	6.1-6.110
Chapter 7 Capital Gains	7.1-7.74
Chapter 8 Income from Other Sources	8.1-8.28

Part III – Computation of Total Income

Chapter 9 Income of other persons included in Assessee’s Total Income	9.1-9.10
Chapter 10 Set off and Carry Forward of Losses	10.1-10.20
Chapter 11 Deductions under Chapter VI-A	11.1-11.48
Chapter 12 Relief for Salaried Employees	12.1-12.8
Chapter 13 Agricultural Income	13.1-13.10
Chapter 14 Tax Planning	14.1-14.14

Part IV – Taxation of Various Persons and Miscellaneous

Chapter 15 Taxation of Individuals	15.1-15.18
Chapter 16 Taxation of HUF	16.1-16.10
Chapter 17 Taxation of Partnership Firm	17.1-17.26
Chapter 18 Taxation of Limited Liability Partnerships	18.1-18.6
Chapter 19 Taxation of Companies	19.1-19.96
Chapter 20 Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme	20.1-20.6
Chapter 21 Taxation of Co-operative Societies	21.1-21.8
Chapter 22 Taxation of Association of Persons	22.1-22.6
Chapter 23 Assessment of Trusts	23.1-23.44
Chapter 24 Taxation of Persons – Others	24.1-24.6
Chapter 25 Miscellaneous	25.1-25.4

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

Part V – Non–Resident Taxation

Chapter 26 Taxation of Non–Residents	26.1-26.50
Chapter 27 Taxation of International Transactions	27.1-27.60
Chapter 28 Double Taxation Avoidance Agreements	28.1-28.18

Part VI – Tax Audit and ICDS

Chapter 29A Audit under the Income Tax Act	29.1-29.52
Chapter 29B Income Computation and Disclosure Standards	29.53-27.74

Part VII – Income Tax Authorities and Income Tax Assessment

Chapter 30 Income Tax Authorities	30.1-30.6
Chapter 31 Assessment Procedure – Duties of Assessee	31.1-31.30
Chapter 32 Assessment Procedure – Powers of the Department	32.1-32.18
Chapter 33 Assessment Procedure – Various Assessments	33.1-33.18
Chapter 34 Assessment Procedure – Income Escaping Assessment	34.1-34.14
Chapter 35 Assessment Procedure – Search Assessment	35.1-35.18
Chapter 36A Assessment Procedure – Faceless Schemes	36A.1-36A.34
Chapter 36B Liability in Special Cases	36B.1-36B.6

Part VIII – Remedies for Assessee and Department

Chapter 37 Settlement Commission	37.1-37.16
Chapter 38 Rectification and Revision	38.1-38.12
Chapter 39 Appeals to Various Authorities	39.1-39.24
Chapter 40 Authority for Advance Rulings	40.1-40.8

Part IX – Collection and Recovery of Tax

Chapter 41 Tax Deducted at Source	41.1-41.84
Chapter 42 Advance Tax, Collection and Recovery of Tax	42.1-42.12
Chapter 43 Interest	43.1-43.8
Chapter 44 Refunds	44.1-44.6
Chapter 45 Penalties and Prosecutions	45.1-45.34

Part X – International Taxation (For New Syllabus)

Chapter 46 Overview of Model Tax Conventions	46.1-46.26
Chapter 47 Application and Interpretation of Tax Treaties	47.1-47.10
Chapter 48 Fundamentals of Base Erosion and Profit Shifting	48.1-48.26

About the Author

CA G. Sekar

G. Sekar is a Chartered Accountant in practice for the last 35 years.
Founder and Faculty of Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all
levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.
Member Central Council of ICAI 2013-16, 2016-19 & 2019-22.
Chairman Direct Taxes Committee of ICAI - 2014.
Chairman Auditing And Assurance Standards Board of ICAI 2019 & 2020.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their 150 years of Income Tax in India Celebrations, for his contribution
and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.
5. Board Member, Airports Authority of India (2019-22).
6. Member of Consultative Advisory Group (CAG) of IFAC-2017-19, International Accounting Education Standards Board (IAESB). It is worthy to note
that he is the First Indian to be part of the CAG.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions,
for CA Intermediate/IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals GST Manual, GST Self Learning, GST Ready Reckoner
(j) Company Law Ready Reckoner
(k) Practitioner's Manual on Direct Taxes Vivad Se Vishwas Act, 2020
(l) Professional's Handbook on Faceless Assessment
9. Author of Books for CA Students Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa's Institute of Management
is the First and Only Educational Institution in India to accomplish this feat