CMA Final Book Direct Tax Compiler CA Bhanwar Borana Dec 25 Exam

CMA Final Book Direct Tax Compiler CA Bhanwar Borana Dec 25 Exam

CMA Final Book Direct Tax Compiler CA Bhanwar Borana Dec 25 Exam

Content of this Book are as follows :- 

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 Only

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.