DIRECT TAX LAWS & INTERNATIONAL TAXATION For CA Final - Module 5

by CA Arvind Tuli

Module 1

Chapter 1 Residential Status	1
Chapter 2 Tax deducted at Source/Tax Collected at Source	18
Chapter 3A Income from Business & Profession	43
Chapter 3B Depreciation	93

Module 2

Chapter 4 Agricultural Income & 33AB	111
Chapter 5 Capital Gains & related Topics	118
Chapter 6 Other Sources	132
Chapter 7 Clubbing of Income	137
Chapter 8 Set of and carry forward of losses	146
Chapter 9(a) Deductions from GTI [Section 80C to 80U]	154
Chapter 9(b) Deductions from GTI [Section 80C to 80U]	167
Chapter 10 Assessment of Companies	177
Chapter 11 Assessment of Firms & AOP	201
Chapter 12 Assessments of HUF, Political Party & Co-operative Society	221
Chapter 13 Assessments: Charitable Trust	229

Module 3

Chapter 14 Retuns of Income	253
Chapter 15 Action by AO	257
Chapter 16 Appeals & Revisions	265
Chapter 17 Misc Provisions	267
SEZ
Chapter 18 Business Reorganisation	287

Module 4: International Taxation

Chapter 1 Residential Status & Scope of Income	289
Chapter 2 Special Incomes of Non Residents	293
DTAA	299
Equalisation Levy	327
Chapter 3 Transfer Pricing	330
Chapter 4 Tax treaties & Model tax conventions	341

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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