CA-Final New Direct Tax Laws by CA Arvind Tuli

Course Discontinued

This course is no longer available and has been discontinued

Topic Name	Topic Length
Basic Concepts	84 mins
Basis of Charge and Related Definitions	248 mins
Rates of Tax and Residential Status	104 mins
Scope of Total Income	213 mins
Income from House Property	339 mins
Salary	569 mins
TDS	724 mins
Profits and Gains from Business and Profession	1787 mins
8A ICDS	49 mins
Capital Gains	955 mins
Business Re-organisation	317 mins
Income from Other Sources	400 mins
Clubbing of income	169 mins
Set off and Carry forward of losses	179 mins
Deduction from GTI based on Expenditure and investment	447 mins
Assessment of HUF	75 mins
Assessment of Firms and AOP/BOI	226 mins
Assessment of Charitable Trusts	242 mins
MAT and AMT	311 mins
Returns of Income	258 mins
Assessments	438 mins
Appeals and Revision	216 mins
Powers of ITA and Settlement Commission	241 mins
Misc Topics	225 mins
RS, ROT and Exempted Income, DTAA and Relief, PE and Business	222 mins
Special Incomes of NR	233 mins
AAR and DRP	107 mins
Transfer Pricing	316 mins
Other Concepts	221 mins

The CA Final Direct Tax Laws and International Taxation paper by CA Arvind Tuli is divided into two parts. The first part aims to provide in-depth knowledge of the law and procedures under the Income-tax Act, 1961. It covers special provisions related to companies, charitable trusts, political parties, tax planning and evasion, collection and recovery of tax, etc. The country's direct tax laws undergo periodic changes through amendments via the Finance Act, interpretations by the courts, and notifications/circulars issued by the CBDT. Hence, it becomes essential for a CA to be well-versed with provisions of the direct tax laws and the routine changes made to it.

The second part of the paper deals with International Taxation. Increasing cross-border transactions and the operation of businesses through multiple channels across the world have made it necessary for a CA to gain knowledge in international taxation. The paper deals with provisions of double taxation relief, transfer pricing, and advance rulings under the Income Tax Act, an overview of OECD and UN model tax conventions, etc. Keeping in mind the growth of online businesses and the issues arising from it, the paper also provides an overview of Base Erosion and Profit Sharing.

Pendrive classes available now!

AY 2021-22
Finance Act 2020

Meet Your Instructor

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.