Taxmanns Direct Tax Laws & International Taxation | 2 Vols (Paper 4 | DT | A.Y. 202627) Incorporating Concepttoapplicatio

Direct Tax Laws & International Taxation Study Material Is A Comprehensive And ConceptDriven Reference For Ca Final Group Ii | Paper 4. This Edition Has Been Thoroughly Updated In Line With The Latest Amendments Applicable For Assessment Year 202627, Providing Complete Coverage Of The IncomeTax Act 1961, And The Framework Of International Taxation In A Systematic, Explanatory, And Analytical Format. The Book Integrates Theory With Practical Illustrations And Judicial Interpretations, Enabling Learners To Internalise Complex Tax Provisions Through A Logical Flow Of Concepts And ProblemSolving Examples.This Book Is Primarily Designed For Ca Final Students Preparing For Paper 4 Under The New Syllabus. It Also Serves As An Invaluable Reference For: Cma Final And Cs Professional Aspirants Law, Commerce, And Management Students Pursuing Ll.B., Ll.M., M.Com., Mba (Finance) And Allied Professional Courses Practitioners And Academicians Seeking Conceptual Clarity On Direct And International Taxationthe Present Publication Is The 9Th Edition For The May/Sept. 2026 & Jan. 2027 Exams. This Book Is Authored By Ca. Ravi Chhawchharia, With The Following Noteworthy Features: [Complete Syllabus Coverage] Exhaustively Aligned With The Latest IcaiPrescribed Syllabus For Ca Final Paper 4 [Explanatory & Analytical Approach] Each Topic Is Discussed With Reasoning, Illustrations, And Comparative Treatment Of Related Provisions [Logical Flow Of Content] Systematic Arrangement Ensures Conceptual ProgressionFrom Charging Sections To Computation And Assessment [Simplified Language, Technical Accuracy] Written In Lucid Language Without Compromising Statutory Precision [Extensive Practical Questions] Ample Solved And Unsolved Problems For Conceptual Clarity And SelfAssessment [Judicial And Statutory References] Incorporates Key Case Laws, Circulars, And Notifications Relevant For Exams [MultiExam Utility] Equally Useful For Cs, Cma, Mba, Ll.B., Ll.M., And M.Com. Studentsthe Book Is Divided Into Two Parts, Covering The Entire Syllabus Of Direct Tax Laws And International Taxation In Depth: Part I Direct Tax Lawso Basic Concepts, Residential Status, And Scope Of Total Incomeo Heads Of Income Salary, House Property, Business Or Profession, Capital Gains, And Other Sourceso Clubbing, SetOff & Carry Forward Of Losses, And Deductions Under Chapter ViAo Computation Of Total Income And Tax Liabilityo Assessment Procedures, Return Filing, Appeals, And Penaltieso Special Provisions For Firms, Companies, And NonResidentso Minimum Alternate Tax (Mat) And Alternate Minimum Tax (Amt)O Tax Deduction/Collection At Source (Tds/Tcs), Advance Tax, And Refunds Part Ii International Taxationo NonResident Taxation And Foreign Incomeo Double Taxation Avoidance Agreements (Dtaa)O Transfer Pricing Regulations And Methodso Advance Rulings, Equalisation Levy, And Tax Implications Of Digital Transactionso Base Erosion And Profit Shifting (Beps) And Multilateral Instrument (Mli) Frameworkthe Content Follows A ConceptToApplication Pedagogy, Ensuring That Students Grasp The Why Behind Every Provision Before Learning How. Each Chapter Includes: Conceptual Explanation Along With Diagrams And Summaries For Easier Retention Practical Illustrations Are Included For Stepwise Computation And CaseBased Scenarios ExamPattern Questions Are Extracted From Icai Study Material, Rtps, And Mtps Judicial Highlights Include Concise Notes On Important Case Laws And Circulars SelfAssessment Section Enables Quick Revision And ConfidenceBuilding Before Exams