Ravi Chhawchharia's Direct Tax Laws & International Taxation 2025

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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

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]