CA Final Books DT Compact & Q/A Compiler CA Bhanwar Borana Jan 26

CA Final Books DT Compact & Q/A Compiler CA Bhanwar Borana Jan 26

CA Final Books DT Compact & Q/A Compiler CA Bhanwar Borana Jan 26

CA 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