# Bharat's Conceptual Clarity on Direct Tax laws & International Taxation (Module 1) Book for CA Final by CA Arvind Tuli
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| About Conceptual Clarity on DIRECT TAX LAWS & INTERNATIONAL TAXATION For CA Final - Module 1 |
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| **MODULE 1**
Chapter 1 (a): Structure of Law
(b): Basis of Charge
(c): Residential Status
(d): Rates of Tax
(e): Scope of Income
Chapter 2 TDS & TCS
Part a – Tax Deducted at Source \[TDS\]
Part b – Tax Collected at Source \[TCS\]
Chapter 3 Business & Profession \[Sec 28 to 44\]
Section A: Section 28: Receipts under Business or profession
Section B: Summary for Expenditure u/s 30 to 37
Section C: Summary for Restrictions on Allowable Expenditure
PART – C: Restrictions on Allowable Deductions
CHAPTER 3a Depreciation & Actual Cost \[Sec 32 & 43\]
CHAPTER 3b Income Disclosure Standards \[ICDS\] \[Sec 145 & ICDS I to X\]
CHAPTER 3c Presumptive Income \[Sec 44AD/Sec 44AE/Sec 44ADA\]
CHAPTER 3d Concept of Mutuality \[Sec 28(iii) read with Sec 44A\]
CHAPTER 3e Encouraging Non cash Transactions \[Sec 269SS/ Sec 269T/Sec 269ST/Sec 269SU\]
CHAPTER 3f Foreign exchange fluctuation \[Sec 43A/Sec 43AA read with ICDS VI\]
CHAPTER 3g Diversion & Application \[A concept\] |
## Details
- **Price:** 652.0 INR
- **Vendor:** Bharat Law House
- **Tags:** CA Final New Syllabus Books, Commerce Books
## Variants
| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 652.00 INR | In stock |
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> Updated: 2026-10-24