Direct Tax Laws & International Taxation (DT) | A.Y. 2025-26 | CRACKER

This book is designed exclusively for the Final Level of the Chartered Accountancy Examination. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI.

The Present Publication is the 9th Edition for CA Final | New Syllabus | May/Nov. 2025 Exam | A.Y. 2025-26. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:

Strictly as per the New Syllabus of ICAI
[Extensive Coverage] including:
All Past Exam Questions and Answers, incorporating:
CA Final | Nov. 2024 Exam
[630+ Practical Questions & Answers] for self-practice
[Updated Solutions/Answers] in accordance with the law applicable for A.Y. 2025-26
[Chapter-wise Marks Distribution] for Past Exams from Nov. 2020 onwards
[Previous Exam Trend Analysis] from Nov. 2022 onwards
[Chapter-wise Comparison with ICAI Study Material]
Contents of this book are as follows:

Part I ? Direct Tax Laws (70 Marks)
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Tax on Conversion of Unaccounted Money
Income of Other Persons, Included in Assessee’s Total Income (Clubbing of Income)
Set-off of Losses or Carry Forward and Set-off of Losses
Deductions from Gross Total Income
Deduction for Co-operative Societies
Deduction for Special Economic Zone
Taxation of Political Parties & Electoral Trust
Expenditure on Exempt Income
Taxation of Charitable/Religious Trusts
Taxation of Mutual Concerns
Application vs. Diversion of Income
Minimum Alternate Tax (MAT)
Taxation of Firms, LLP and AOP/BOI
Alternate Minimum Tax (AMT)
Taxation of Business Trusts (REITs, InvITs)
Assessment Procedures
Appeals and Revisions
Survey, Search and Seizure
Provisions to Counteract Unethical Tax Practices
Liability in Special Cases
Assessment of HUF
Tax Deduction and Collection at Source
Taxation of Digital Transactions
Collection and Recovery of Tax
Interest
Miscellaneous Topics, STT/CTT and IFSC
Tax Audit and Ethical Compliances
Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II ? International Taxation (30 Marks)
Tax Incidence in India
Taxation of Non-Residents
Double Taxation Relief
Transfer Pricing
Advance Rulings
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaty
Fundamentals of BEPS
Latest Developments in International Taxation