Ravi Chhawchharia Direct Tax Laws & International Taxation

This comprehensive book provides an in-depth study of the laws governing direct taxation and international taxation in India. It covers the entire framework of the Income-tax Act, 1961, and the Finance Act, along with detailed explanations of important provisions, judicial interpretations, and practical applications. The book systematically presents topics such as income computation under various heads, set-off and carry forward of losses, deductions, assessment procedures, TDS, advance tax, and tax administration.

The International Taxation section elaborates on double taxation avoidance agreements (DTAAs), transfer pricing, taxation of non-residents, base erosion and profit shifting (BEPS), and multilateral instruments (MLI). It also explains the evolving global tax landscape and India’s position in international tax policy and treaties.

Designed for CA, CS, CMA, LL.M, MBA (Finance) students, tax professionals, and practitioners, this book serves as a reliable reference for both academic learning and practical compliance with the latest amendments and case laws.