CA Final Direct Tax Compiler CA Bhanwar Borana Sep 25 / Jan 26 Exams

CA Final Direct Tax  Compiler CA Bhanwar Borana Sep 25 Exam

CA Final Direct Tax  Compiler CA Bhanwar Borana Sep 25 Exam

Content

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 & ICDS

8 Taxation of 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 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

May-2025 Exam Paper

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 CA 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.