Bharat CA / CMA Final Capsule Direct Tax Laws and International Taxation New Syllabus By CA. Durgesh Singh Applicable for May / November 2023 Exam


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Bharat Capsule Studies Direct Tax Laws CA Final Durgesh Singh

Bharat Capsule Studies Direct Tax Laws CA Final Durgesh Singh

Why the Capsule Book

This book is the need of the hour where

  • The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
  • The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.
  • Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
  • Decisions reported by the ICAI till date have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
  • New incorporation of additional topics on International Taxation making it relevant even for new course students.
  • Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.
  • This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2022 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.


Taxation of Unit Linked Insurance Plan – FA 2022

  1. Income Tax Rates
  2. Income from Salaries
  3. Income from House Properties
  4. Profits and Gains from Business Or Profession
  5. Business Deductions under Chapter VIA & 10AA
  6. Income Computation and Disclosure Standards (ICDS)
  7. Alternate Minimum Tax
  8. Assessment of Partnership Firms
  9. Chapter VI-A Deductions
  10. Capital Gains
  11. Income from Other Sources
  12. Set Off and Carry Forward of Losses
  13. Clubbing Provisions
  14. Assessment Procedure
  15. Rectification, Appeal & Revision
  16. Recovery Proceedings
  17. Authority of Advance Ruling and Dispute Resolution
  18. Penalties and Prosecution
  19. Refund Provisions
  20. Special Tax Rates for Companies
  21. Alternative Tax Regime
  22. Co-operative Society and Producer Companies
  23. Taxation of Dividend
  24. Surrogate Taxation
  25. Trust Taxation
  26. Hindu Undivided Family
  27. Association of Person (AOP) & Body of Individual (BOI)
  28. Liabilities In Special Cases
  29. Tax Deducted at Source
  30. Tax Collected at Source
  31. Advance Tax & Interest
  32. Non-Resident Taxation
  33. Taxation of NR Sportsman
  34. Double Taxation Relief
  35. Miscellaneous Provisions
  36. Equalization Levy
  37. Transfer Pricing
  38. Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAS)/Tax Treaties
  39. Miscellaneous Provisions of International Taxation
  40. General Anti-Avoidance Rules (GAAR)
  41. Appendices
  42. Case Laws – Charts

About the Author
CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & I PCC level

Weight 2.014 kg








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