CA Final Direct Tax Compact & Q/A Compiler CA Bhanwar Borana Sep 25 / Jan 26 Exam

CA Final DT Compact & Q/A Compiler CA Bhanwar Borana Sep 25

CA Final DT Compact & Q/A Compiler CA Bhanwar Borana Sep 25

CA/CMA Final Direct Tax Compiler

Content

1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime

2 Income from Capital Gains

3 Income from Other Sources

4 Taxation of Dividend & Deemed Dividend

5 Liquidation & Buy Back

6 Amalgamation and Demerger

7 Profits & Gains of Business or Profession & ICDS

8 Political Parties & Electoral Trust

9 Firm/LLP, AOP/BOI

10 Business Trust, Investment Fund and Securitisation Trust

11 Minimum Alternate Tax

12 AMT & Deduction u/s 10AA (SEZ)

13 Taxation of Trust & Institution

14 Advance Tax, TDS & TCS

15 Taxation of VDA

16 Assessment Procedure

17 Appeals & Revisions

18 Dispute Resolution

19 Miscellaneous Provisions

20 Penalties & Prosecutions

21 Black Money Act, 2015

22 Deduction U/C VI-A

23 Clubbing of Income

24 Set-Off & C/F of Losses

25 GAAR

26 Exempt Income

27 Tax Audit & Ethical Compliance

28 Tonnage Taxation

29 Transfer Pricing

30 Non-Resident & NRI Taxation

31 Double Taxation Relief (DTAA)

32 Advance Ruling (BOAR)

33 Equalisation Levy

34 Application & Interpretation of Tax Treaties

35 Model Tax Conventions (MTC)

36 Base Erosion & Profit Shifting (BEPS)

37 Foreign Tax Credit & Foreign Currency Income

38 Questions Based on selected case laws

39 May-2025 Exam Paper

COMPACT  A Handwritten Book for CA Final Direct Tax with case laws

Contents

1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime

2 Income from Capital Gains

3 Income from Other Sources

4 Taxation of Dividend & Deemed Dividend

5 Liquidation & Buy Back

6 Amalgamation and Demerger

7 Profits & Gains of Business or Profession &

8 Income Computation &Disclosure Scheme

9 Political Parties & Electoral Trust

10 Firm/LLP,

11 AOP/BOI

12 Business Trust,

13 Investment Fund

14 Securitisation Trust

15 Minimum Alternate Tax

16 AMT

17 Deduction u/s 10AA (SEZ)

18 Taxation of Trust & Institution

19 Advance Tax, TDS & TCS

20 Taxation of VDA

21 Assessment Procedure

22 Appeals & Revisions

23 Dispute Resolution Committee

24 Miscellaneous Provisions

25 Penalties & Prosecutions

26 Black Money Act, 2015

27 Deduction U/C VI-A

28 Clubbing of Income

29 Set-Off & C/F of Losses

30 GAAR

31 Exempt Income

32 Tax Audit & Ethical Compliance

33 Tonnage Taxation

34 Transfer Pricing

35 Non-Resident & NRI Taxation

36 Double Taxation Relief (DTAA)

37 Advance Ruling (BOAR)

38 Equalisation Levy

39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties

40 Application & Interpretation of Tax Treaties

41 Base Erosion & Profit Shifting (BEPS)

  42 Latest Developments in International Taxation

43 Foreign Tax Credit Rule

44  Conversion of Foreign Currency Income into Indian Currency

45 Remaining Case Laws & Concepts

About the Author

CA by Profession & Professor by PASSION !!! After attaining the respect of being called a CA, he chose to spread and share his knowledge to the coming young students who aspire to be CAs too. He believe that studies with fun is a great blend which makes the aspirants achieve their goals with full precision. He always tried to bring out that hidden confidence and inculcate the strength and capabilities in students for them to rediscover themselves each new day