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Ravi Chhawchharia's Direct Tax Laws & International Taxation
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This book provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and a 'summarised approach'. This book is written with an explanatory & analytical approach.
This book will be helpful for CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M students—& other professional exams.
The Present Publication is the 6th Edition applicable for the CA Final | New Syllabus | May 2024 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:
[Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.
[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.
[Judicial Decisions] are covered for the following:
Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along with the name of such case laws are mentioned before the facts and decisions of the case
Other Judicial Decisions – where only the point decided (i.e. the ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book
[Practical Questions along with Updated Solutions] are covered throughout the book in two formats:
[Questions based on a Particular Section] are given below the provisions
[Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment
[Amended & Updated] The law stated in this book is amended up to 31st October 2023, applicable for A.Y. 2024-25. It covers the latest applicable provisions and amendments applicable for May 2024 exams
[Judicial Decisions, Circular & Notifications] are covered
[Past Exam Solved Questions] including the CA-Final | Nov. 2023 paper with solutions is covered
Contents of this book are as follows:
Part I – Direct Tax Laws
Basic Concepts of Income Tax Laws and Tax Rates
Residential Status [Section 6]
Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)]
Profits and Gains of Business or Profession [Section 28 to Section 44DB]
Capital Gains [Section 45 to Section 55A]
Income from Other Sources [Section 56 to Section 59]
Income Computation and Disclosure Standards
Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
Deduction for Co-operative Societies [Sec.80P]
Deduction for Special Economic Zones [Section 10AA]
Taxation of Bonds [Circular No., 2/2002, dt. 15.02.2002]
Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
Taxation of Political Parties & Electoral Trust [Section13A and Section 13B]
Expenditure on Exempt Income [Section 14A and Rule 8D]
Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]
Taxation of Mutual Concerns [Section 44A and Section 28(iii)]
Application vs. Diversion of Income
Minimum Alternate Tax (MAT) [Chapter XII-B (Section 115JB and Section 115JAA)]
Taxation of Firms, LLP and AOP/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86]
Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – 115JEE)
Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]
Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]
Taxation of Business Trusts (REITs, InvITs) and Alternative Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB]
Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]
Assessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A]
Appeals and Revisions [Sections 246A to 255, Sections 206A to 262 & Section 260B, Section 268A, Section 158A & Section 158AA, Sections 263 to 264B]
Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]
Provisions to Counteract Unethical Tax Practice [Chapter XXI – Secs. 270A to 275, Chapter XXII – Secs. 275A to 280D, Black Money Laws]
Dispute Resolution [Chapter XIX-AA – Secs. 245MA]
Liability in Special Cases [Chapter XV – Section 159 to Section 179]
Assessment of HUF [Section 171]
Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]
Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – Sections 192 to 206CCA]
Taxation of Digital Transactions [Equalisation Levy and Virtual Digital Assets]
Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]
Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]
Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]
Miscellaneous Topics, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]
Tax Audit and Ethical Compliances
Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation
Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting (BEPS)
Latest Developments in International Taxation
This book provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and a 'summarised approach'. This book is written with an explanatory & analytical approach.
This book will be helpful for CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M students—& other professional exams.
The Present Publication is the 6th Edition applicable for the CA Final | New Syllabus | May 2024 Exam. This book is authored by CA Ravi Chhawchharia, with the following noteworthy features:
[Detailed Index] given at the beginning of the book helps the students navigate through the arrangement of sections and other details.
[Provisions] have been elucidated thoroughly yet briefly throughout the book, keeping the technical language intact.
[Judicial Decisions] are covered for the following:
Landmark/Prescribed by ICAI – have been highlighted in Bold + Underlined along with the name of such case laws are mentioned before the facts and decisions of the case
Other Judicial Decisions – where only the point decided (i.e. the ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book
[Practical Questions along with Updated Solutions] are covered throughout the book in two formats:
[Questions based on a Particular Section] are given below the provisions
[Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment
[Amended & Updated] The law stated in this book is amended up to 31st October 2023, applicable for A.Y. 2024-25. It covers the latest applicable provisions and amendments applicable for May 2024 exams
[Judicial Decisions, Circular & Notifications] are covered
[Past Exam Solved Questions] including the CA-Final | Nov. 2023 paper with solutions is covered
Contents of this book are as follows:
Part I – Direct Tax Laws
Basic Concepts of Income Tax Laws and Tax Rates
Residential Status [Section 6]
Incomes which do not form part of Total Income [Section 10(1) to Section 10(50)]
Profits and Gains of Business or Profession [Section 28 to Section 44DB]
Capital Gains [Section 45 to Section 55A]
Income from Other Sources [Section 56 to Section 59]
Income Computation and Disclosure Standards
Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE]
Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65]
Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80]
Deduction from Gross Total Income [Chapter VI-A – Section 80C to Section 80U]
Deduction for Co-operative Societies [Sec.80P]
Deduction for Special Economic Zones [Section 10AA]
Taxation of Bonds [Circular No., 2/2002, dt. 15.02.2002]
Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)]
Taxation of Political Parties & Electoral Trust [Section13A and Section 13B]
Expenditure on Exempt Income [Section 14A and Rule 8D]
Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)]
Taxation of Mutual Concerns [Section 44A and Section 28(iii)]
Application vs. Diversion of Income
Minimum Alternate Tax (MAT) [Chapter XII-B (Section 115JB and Section 115JAA)]
Taxation of Firms, LLP and AOP/BOI [Section 40(b), Section 10(2A), Section 167B, Section 86]
Alternate Minimum Tax (AMT) [Chapter XII-BA (Section 115JC – 115JEE)
Taxation of Buy-Back [Chapter XII-DA (Section 115QA to Section 115QC)]
Tax on Income of Securitisation Trust [Chapter XII-EA – Section 115TCA]
Taxation of Business Trusts (REITs, InvITs) and Alternative Investment Funds (AIF) [Chapter XII-FA – Section 115UA and Chapter XII-FB – Section 115UB]
Tonnage Taxation Scheme [Chapter XII-G – Section 115VA to Section 115VZC]
Assessment Procedures [Section 116, Section 124, Section 127, Section 129, Sections 139 to 154, Section 157A]
Appeals and Revisions [Sections 246A to 255, Sections 206A to 262 & Section 260B, Section 268A, Section 158A & Section 158AA, Sections 263 to 264B]
Survey, Search and Seizure [Section 119A, Sections 131 to 132B, Sections 133 to 135A, Sections 153A to 153D]
Provisions to Counteract Unethical Tax Practice [Chapter XXI – Secs. 270A to 275, Chapter XXII – Secs. 275A to 280D, Black Money Laws]
Dispute Resolution [Chapter XIX-AA – Secs. 245MA]
Liability in Special Cases [Chapter XV – Section 159 to Section 179]
Assessment of HUF [Section 171]
Assessment of Firms and LLPs [Chapter XVI – Section 184 to Section 189]
Tax Deduction and Collection at Source [Chapters XVII-B and XVII-BB – Sections 192 to 206CCA]
Taxation of Digital Transactions [Equalisation Levy and Virtual Digital Assets]
Advance Tax [Chapter XVII-C – Section 207 to Section 211, Sections 218-219]
Collection and Recovery of Tax [Section 156 and Chapter XVII-D – Section 220 to Section 231]
Interest [Sections 201(A), 206C(7), Chapter XVII-F – Sections 234A to 234D, Section 244A]
Miscellaneous Topics, STT/CTT and IFSC [Sections 269SS, 269ST, 269SU, 269T, Section 139A, Section 139AA, Sections 281, 281B, 282, 282A, 285BA, 285BB, 288, 293C, 293D, 115BBF, 115BBG]
Tax Audit and Ethical Compliances
Tax Planning, Tax Avoidance and Tax Evasion (Including GAAR)
Part II – International Taxation
Tax Incidence in India [Section 6(3), Sections 7 to 9A, Section 115JH, Section 285 and Section 285A]
Taxation of Non-Residents [Section 115A to Section 115AD, Section 115BBA and Chapter XIIA – Sections 115C to 115-I]
Double Taxation Relief (DTAA) [Chapter IX – Sections 90, 90A and 91]
Transfer Pricing [Chapter X – Section 92, Section 92F, Sections 93, 94A, 94B, 114C and Section 286]
Advance Rulings [Chapter XIX-B – Section 245N to Section 245U]
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting (BEPS)
Latest Developments in International Taxation
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About The Author
Ravi Chhawchharia
CA Ravi Chhawchharia is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI) and Cost and Management Accountancy (ICMAI) exams.
He is western India's leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He is credited for giving the city the first-ever All India 1st Rank in CA exams. He has 15 years of rich teaching experience in Direct Taxes, Financial Management, Costing and Business Laws. He was recently honoured by Gujarat's Chief Minister, Vijay Rupani, for his contribution to education.
He has authored various books on Direct Taxes, Corporate Laws, Financial Management and Costing, which have helped thousands of professional courses students study and pass their exams. He has presented research papers at various forums of ICAI, ICSI, Colleges and Universities.
CA Ravi Chhawchharia runs a special CA STARS programme. Free education for four years of the CA course is provided annually to 40 to 45 selected students who are financially underprivileged but talented. They are also offered free food and accommodation under this program. No donation or any financial assistance is taken from anyone for this programme. 90% of his CA STARS students pass the exams year after year and are now successfully leading in Corporates or engaged in CA practice.
He has been awarded with 'Dr. Sarvepalli RadhaKrishnan Education Excellency Award, 2018'; 'West India's Best CA Educator' in 2017 by 'India Education Awards' and also conferred as a 'Super 30' teachers by iBHubs, one of the World's largest Start-up incubator and got an appreciation letter signed by Hrithik Roshan.
Ravi Chhawchharia
CA Ravi Chhawchharia is an All India Rank holder in Chartered Accountancy (ICAI), Company Secretaries (ICSI) and Cost and Management Accountancy (ICMAI) exams.
He is western India's leading educationist in professional studies (CA, CS, ACCA) and mentored the highest number of CAs from Surat with 250+ All India Rank holders. He is credited for giving the city the first-ever All India 1st Rank in CA exams. He has 15 years of rich teaching experience in Direct Taxes, Financial Management, Costing and Business Laws. He was recently honoured by Gujarat's Chief Minister, Vijay Rupani, for his contribution to education.
He has authored various books on Direct Taxes, Corporate Laws, Financial Management and Costing, which have helped thousands of professional courses students study and pass their exams. He has presented research papers at various forums of ICAI, ICSI, Colleges and Universities.
CA Ravi Chhawchharia runs a special CA STARS programme. Free education for four years of the CA course is provided annually to 40 to 45 selected students who are financially underprivileged but talented. They are also offered free food and accommodation under this program. No donation or any financial assistance is taken from anyone for this programme. 90% of his CA STARS students pass the exams year after year and are now successfully leading in Corporates or engaged in CA practice.
He has been awarded with 'Dr. Sarvepalli RadhaKrishnan Education Excellency Award, 2018'; 'West India's Best CA Educator' in 2017 by 'India Education Awards' and also conferred as a 'Super 30' teachers by iBHubs, one of the World's largest Start-up incubator and got an appreciation letter signed by Hrithik Roshan.
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