# Bharat's Conceptual Clarity on Direct Tax laws & International Taxation (Module 2) Book for CA Final by CA Arvind Tuli

About Conceptual Clarity on DIRECT TAX LAWS & INTERNATIONAL TAXATION For CA Final - Module 2 (A.Y. 2026-2027) 

**Module 2**

|     |     |
| --- | --- |
| Chapter 4 | Tea/Coffee/Rubber development account |
| Chapter 5 | Capital Gains |
| (a): Gifts, VDA & Capital Gains |
| (b): Securities & Capital Gains |
| (c): Special Cases |
| (d): Capital Gains in special cases |
| (e): Depreciable Capital Asset \[DCA\] |
| (f): Exemptions from Capital Gains |
| (g): Insurance & ULIP |
| Chapter 6 | Other Sources |
| (a): Dividend & Deemed Dividend |
| (b): Reduction of Share Capital |
| (c): Liquidation |
| (d): Undisclosed Income |
| Chapter 7 | Clubbing of Income |
| Chapter 8 | Set off & Carry forward of Losses |
| Chapter 9 | (a): Deductions from GTI |
| (b): Profite based deductions from GTI |
| (c): Special Economic Zone |
| Chapter 10 | (a): Assessment of Companies |
| (b): Assessment of Companies |
| (c): Assessment of Companies |
| (d): Assessment of Companies |
| Chapter 11 | (a): Assessment of Firms & AOP |
| (b): Assessment of Firm |
| (c): Assessment of AOP/BOI |
| (d): Assessment of Firm |
| Chapter 12 | (a): Assessment of HUF |
| (b): Assessment of Political Parties & Electoral Trust |
| (c): Assessment of Co-Operative Societies |
| Chapter 13 | (a): Assessment of Trusts |
| (b): Assessment of Trusts |
| (c): Forfeiture of Exemption |
| (d): Assessment of Trusts – Exit Tax |

## 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 |

## Images

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> Updated: 2026-10-24