Taxmanns Direct Tax Laws & International Taxation | 2 Vols (Paper 4 | DT | A.Y. 202526) Perfect balance b/w detailed studie

This Book Offers A Comprehensive And Practical Application Of Direct Tax Laws And International Tax, Honing The ReaderS Analytical Skills. It Perfectly Balances An InDepth Study And A Summarized Approach, Presented In An Explanatory And Analytical Manner.It Is Helpful For Students Preparing For CaFinal, CsProfessional, CmaFinal, M.Com/Mba/Ll.B./Ll.M, And Other Professional Exams.The Present Publication Is The 8Th Edition For The Ca Final | New Syllabus | Jan. 2026 Exams | A.Y. 202526). This Book Is Authored By Ca Ravi Chhawchharia, With The Following Noteworthy Features: [Complete Coverage] Of The Latest Syllabus As Prescribed By The Icai [Detailed Index] A WellOrganized Index At The Beginning Helps Students Navigate Through Sections And Other Details [Provisions] Comprehensive Yet Concise Explanations Of Provisions, Maintaining Technical Accuracy [Judicial Decisions] Landmark/Prescribed By Icai: Highlighted In Bold And Underlined, With Case Names Provided Before The Facts And Decisions [Other Judicial Decisions] Only The Ratio Of The Case Is Included, Without Requiring Students To Remember Case Names [Practical Questions With Updated Solutions | SectionBased Questions] Included Below The Relevant Provisions [MultiSection Questions] Placed At The End Of Each Chapter In The Practical Questions Segment [Amended & Updated] Incorporates The Latest Applicable Provisions And Amendments For A.Y. 202526, Relevant For The January 2026 Exams [Judicial Decisions, Circulars & Notifications] Thoroughly Covered [Past Exam Solved Questions] Includes Solved Questions From Past Exams, Including The CaFinal May 2024 Paperthe Contents Of This Book Are As Follows: Part I Direct Tax Lawso Basic Concepts Of Income Tax Laws And Tax Rateso Residential Status [Section 6]O Incomes Which Do Not Form Part Of Total Income [Section 10(1) To Section 10(50) ]O Profits And Gains Of Business Or Profession [Section 28 To Section 44Db]O Capital Gains [Section 45 To Section 55A]O Income From Other Sources [Section 56 To Section 59]O Income Computation And Disclosure Standardso Tax On Conversion Of Unaccounted Money [Section 56(2)(X), (Viib); Section 94; Section 68 To 69D & Section 115Bbe]O Income Of Other Persons, Included In AssesseeS Total Income (Clubbing Of Income) [Section 60 To Section 65]O SetOff Of Losses Or Carry Forward And SetOff Of Losses [Section 70 To Section 80]O Deduction From Gross Total Income [Chapter ViA Section 80C To Section 80U]O Deduction For CoOperative Societies [Sec.80P]O Deduction For Special Economic Zones [Section 10Aa]O Taxation Of Bonds [Circular No., 2/2002, Dt. 15.02.2002]O Agriculture Income & Its Tax Treatment [Section 2(1A) And Section 10(1) ]O Taxation Of Political Parties & Electoral Trust [Section13A And Section 13B]O Expenditure On Exempt Income [Section 14A And Rule 8D]O Taxation Of Charitable/Religious Trusts [Section 11 To Section 13, Section 115Bbc, Section 164, 164A, Section 10(23C) ]O Taxation Of Mutual Concerns [Section 44A And Section 28(Iii) ]O Application Vs. Diversion Of Incomeo Minimum Alternate Tax (Mat) [Chapter XiiB (Section 115Jb And Section 115Jaa) ]O Taxation Of Firms, Llp And Aop/Boi [Section 40(B), Section 10(2A), Section 167B, Section 86]O Alternate Minimum Tax (Amt) [Chapter XiiBa (Section 115Jc 115Jee)O Taxation Of BuyBack [Chapter XiiDa (Section 115Qa To Section 115Qc) ]O Tax On Income Of Securitisation Trust [Chapter XiiEa Section 115Tca]O Taxation Of Business Trusts (Reits, Invits) And Alternative Investment Funds (Aif) [Chapter XiiFa Section 115Ua And Chapter XiiFb Section 115Ub]O Tonnage Taxation Scheme [Chapter XiiG Section 115Va To Section 115Vzc]O Assessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 To 154, Section 157A]O Appeals And Revisions [Sections 246A To 255, Sections 206A To 262 & Section 260B, Section 268A, Section 158A & Section 158Aa, Sections 263 To 264B]O Survey, Search And Seizure [Section 119A, Sections 131 To 132B, Sections 133 To 135A, Sections 153A To 153D]O Provisions To Counteract Unethical Tax Practice [Chapter Xxi Secs. 270A To 275, Chapter Xxii Secs. 275A To 280D, Black Money Laws]O Dispute Resolution [Chapter XixAa Secs. 245Ma]O Direct Tax Vivad Se Vishwas Scheme, 2024O Liability In Special Cases [Chapter Xv Section 159 To Section 179]O Assessment Of Huf [Section 171]O Assessment Of Firms And Llps [Chapter Xvi Section 184 To Section 189]O Tax Deduction And Collection At Source [Chapters XviiB And XviiBb Sections 192 To 206Cca]O Taxation Of Digital Transactions [Equalisation Levy And Virtual Digital Assets]O Advance Tax [Chapter XviiC Section 207 To Section 211, Sections 218219]O Collection And Recovery Of Tax [Section 156 And Chapter XviiD Section 220 To Section 231]O Interest [Sections 201(A), 206C(7), Chapter XviiF Sections 234A To 234D, Section 244A]O Miscellaneous Topics, Stt/Ctt And Ifsc [Sections 269S