# Snow White Direct Tax Laws & International Taxation (Set of 2 Volumes) - Books for CA/CS/CMA by TN Manoharan, GR Hari **Snow White Direct Tax Laws & International Taxation (Set of 2 Volumes) - Books for CA/CS/CMA by TN Manoharan, GR Hari** **Edition :** 46th (2026) Concise presentation of the provisions of the Income-tax Law as amended by the Finance Act, 2025 ( Assessment Year 2026-27 ) relevant for students pursuing academic and professional courses. The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with. Key provisions of Black Money Law have been included. Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Model Tax conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated. Updated Rules, important circulars and case law as reported up to October 2025 are cited. Recent and important amendments made to Income-tax Act though incorporated at appropriate places are given separately in Appendix so as to enable effective revision by the students. Answers to the select questions of past 20 examinations of CA Final- Direct tax Laws and International Taxation are suitably modified regrouped and given at the end of each chapter. **Content of the Books –** **Part I – Direct Tax** Preliminary Basis of Charge Incomes which do not form part of Total Income Computation of Total Income Salaries Income from House Propertv Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons, Included in Assessee’s Total Income Aggregation of Income and Set Off or Carry Forward of Loss Deductions to be made in Computing Total Income Rebates and Reliefs Heads of Income at a glance Income computation and disclosure standards (ICDS Basic provisions applicable to companies Minimum Alternate Tax Tax on distributed profits by certain entities Special provisions relating to income of shipping companies Special provisions relating to certain persons other than A Company- 115JC Default Tax Regime – Tax on Income of Certain Assessees ATR – Tax on Income of Certain Resident Co-operative societies Income Tax Authorities Filing of Return of Income Procedure for Assessment Search & Seizure and Survey Special Procedure for Assessment of Search Cases Liability in special cases Special Provisions applicable to Firms Taxation of Trusts Deduction & Collection of tax at Source Advance Tax, Recovery and Refunds Dispute Resolution Committee Appeals and Revisions Requirement as to mode of acceptance, Payment or Repayment in certain cases to Counteract evasion of tax Miscellaneous **Part II – International Taxation** Taxation of Non-Residents Transfer Pricing Certain Provisions in Respect of International Group & Avoidance of Tax Advance Rulings Double Taxation Relief Overview of Model Tax Conventions Application and Interpretation of Tax Treaties Base Erosion and Profit Shifting Procedural Law- Important Expressions **Part III – Provisions to Counteract Unethical Tax Practices** Penalties imposable Offences and prosecutions Tax Management & GAAR Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ## Details - **Price:** 1756.0 INR - **Vendor:** Snow White Publication - **Tags:** CA Final New Syllabus Books ## Variants | Variant | Price | Available | |---------|-------|-----------| | Default Title | 1756.00 INR | In stock | ## Images - Snow White Direct Tax Laws & International Taxation (Set of 2 Volumes) - Books for CA/CS/CMA by TN Manoharan, GR Hari - BuyTestSeries.in --- > Source: [BuyTestSeries.in](https://buytestseries.in/products/snow-white-direct-tax-laws-international-taxation-set-of-2-volumes-books-for-ca-cs-cma-by-tn-manoharan-gr-hari) > Updated: 2026-10-24