Direct Tax Laws & International Taxation (In 2 Volumes) | Assessment Year 2025-26 | For CA Final Sep 2025 & Jan 2026, CS, CMA Dec 2025 Examinations

Key Features:

• Concise presentation of the provisions of the Income-tax Law as amended by the Finance (No. 2) Act, 2024 relevant for students pursuing academic and professional courses.
• The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with.
• Key provisions of Black Money Law have been included.
• Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated.
• Updated Rules, important circulars and case law as reported up to February 2025 are cited. Amendments made to Income-tax Act by the Finance (No. 2) Act, 2024 though incorporated at appropriate places are given separately in Appendix so as to enable effective revision by the students.
• Answers to the select questions of past 24 examinations of CA Final - Direct tax Laws and International Taxation (old syllabus) are suitably modified, regrouped and given at the end of each chapter.