DIRECT TAX LAWS & INTERNATIONAL TAXATION For CA Final (Paper 4 Group 2) Module 3

by CA Arvind Tuli

Module 3

Chapter 14

(a): Returns of Income	1
(b): PAN & Aadhar	30
(c): Updated Return	38

Chapter 15

(a): Pre assessment	43
(b): Assessments	52
(c): Income Tax Authorities	76
(d): Pre assessment	92
(e): Search & Seizure	103
(f): Re-Assessments	114
(g): Rectification of mistake	131

Chapter 16

(a): Appeals & Revisions [Sec 246A to 250 – Jt. CIT(A) & CIT(A)]	141
(b): Appeals & Revisions [Sec 254 - ITAT]	154
(c): Appeals & Revisions [Appeal to HC & SC]	167
(d): Appeals & Revisions [Sec 263 & 264]	177
(e): Time periods [Sec 153]	193

Chapter 17

(a): Dispute Resolution Committee	201
(b): Tax Audit	210
(c): Black Money Act	228
(d): Business Trusts	242
(e): Salary	254
(f): Penalties & Prosecution	275
(g): Advance Tax & Interest	306
(h): Refund and Recoveries	325
(i): House Property	340
(j): Special Economic Zone	371
(k): Liquidation	378
(l): Provisions for Bad Debts for Banks	380
(m): Investment Funds	386
(n): Sec 14A	393
(o): Tax free Interest & Bonus Stripping	397

Chapter 18

(a): Holding & Subsidiary	403
(b): Reduction of share capital	412
(c): Liquidation	415
(d): Firm/Proprietporship to Company	420
(e): Amalgamation	427
(f): Reduction of share capital	438
(g): Company to LLP	450

About the Author

CA Arvind Tuli

FCA

Arvind Tuli is a well-known name in the field of CA education and direct taxation. Over the last 24 years, he has taught taxation to more than 1,50,000 CA and CS students through both face-to-face classroom teaching and online platforms. He is widely respected among students for his conceptual yet exam-oriented teaching methodology, which enables students to understand and internalise the law within the classroom itself. As a result, his students have consistently delivered strong results, with several securing All India highest ranks in CA Inter Taxation and CA Final Direct Tax.

In addition to teaching, he is a leading author in direct taxation with Bharat Law House, one of India's most respected legal publishers. His books are known for their clear structure, statutory linkage, and practical orientation, making them equally valuable for students and professionals seeking a strong conceptual foundation.

His handwritten summary charts are considered a valuable learning resource, as they condense complex taxation concepts into concise, easy-to-retain formats. Guided by his philosophy of "Fun while you learn," his classes are known to be engaging, disciplined, and academically rigorous.

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