Bharat’s Direct Tax Laws & International Taxation (A.Y. 2026-2027) (Module 1) (Paper 4 Group 2) (CA Final) by CA. Arvind Tuli for May 2026 Exam – 18th Edition 2025.

Bharat’s Direct Tax Laws & International Taxation (A.Y. 2026-2027) (Module 1) (Paper 4 Group 2) (CA Final) by CA. Arvind Tuli for May 2026 Exam – 18th Edition 2025.

About Direct Tax Laws & International Taxation for CA Final

MODULE 1

Chapter 1          (a): Structure of Law

                              (b): Basis of Charge

                              (c): Residential Status

                              (d): Rates of Tax

                              (e): Scope of Income

Chapter 2          TDS & TCS

                              Part a – Tax Deducted at Source [TDS]

                              Part b – Tax Collected at Source [TCS]

Chapter 3          Business & Profession [Sec 28 to 44]

                              Section A: Section 28:  Receipts under Business or profession

                              Section B: Summary for Expenditure u/s 30 to 37

                              Section C: Summary for Restrictions on Allowable Expenditure

                              PART – C: Restrictions on Allowable Deductions

CHAPTER 3a    Depreciation & Actual Cost [Sec 32 & 43]

CHAPTER 3b    Income Disclosure Standards [ICDS] [Sec 145 & ICDS I to X]

CHAPTER 3c    Presumptive Income [Sec 44AD/Sec 44AE/Sec 44ADA]

CHAPTER 3d    Concept of Mutuality [Sec 28(iii) read with Sec 44A]

CHAPTER 3e    Encouraging Non cash Transactions [Sec 269SS/ Sec 269T/Sec 269ST/Sec 269SU]

CHAPTER 3f     Foreign exchange fluctuation [Sec 43A/Sec 43AA read with ICDS VI]

CHAPTER 3g    Diversion & Application [A concept]

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