# Taxmann Cracker - Direct Tax Laws & International Taxation Book for CA Final by CA Ravi Chhawchharia

_Direct Tax Laws & International Taxation | CRACKER_ is a comprehensive study companion designed to help CA-Final students. This Edition incorporates all the A.Y. 2026–27 updates, ensuring accuracy and relevance to current law. It includes solved past exam papers, chapter-wise analysis, and over 500+ practical questions. It is an all-inclusive resource for aspirants aiming to excel in the CA-Final Group II – Paper 4.

The Present Publication is the 12th Edition for the May/Sept. 2026/Jan.2027 Exams. This book is authored by CA. Ravi Chhawchharia, with the following noteworthy features:

-   \[**Updated as per A.Y. 2026-27**\] Ensures all provisions and amendments are covered up to the latest attempt
-   \[**Past Exam Coverage**\] Includes relevant questions and solutions from the past exams, including Sept. 2025, to help students understand exam patterns
-   \[**Chapter-wise Marks Distribution & Trend Analysis**\] Offers insights into important chapters and repeated question patterns
-   \[**Over 500+ Practical Questions**\] In-depth practice questions with step-by-step solutions help hone problem-solving skills
-   \[**Focus on New Topics**\] Addresses newly introduced topics by ICAI, such as Tax Audit & Ethical Compliances and Latest Developments in International Taxation
-   \[**User-friendly Presentation**\] Clear headings, bullet points, and systematic solutions make this an easy-to-navigate study companion
-   \[**Ideal Exam-prep Tool**\] By amalgamating past paper trends, chapter-wise analytics, and a rich question bank, this CRACKER ensures a thorough and targeted revision experience

The coverage of the book is as follows:

-   **_Part I – Direct Tax Laws (70 marks)_**

-   Core income heads, including _Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources_, etc.
-   Specialised chapters on topics like _Minimum Alternate Tax (MAT), Alternate Minimum Tax (AMT), Taxation of Firms/LLP/AOP/BOI_, and _Taxation of Charitable/Religious Trust_
-   Procedural aspects such as _Assessment Procedures, Appeals & Revisions, Survey, Search and Seizure, Tax Deduction & Collection at Source (TDS & TCS),_ and _Tax Audit & Ethical Compliances_

-   **_Part II – International Taxation (30 marks)_**

-   Coverage of international tax concepts, including _Tax Incidence in India, Taxation of Non-Residents, Double Taxation Relief,_ and _Transfer Pricing_
-   Advanced areas such as _Fundamentals of BEPS, Application and Interpretation of Tax Treaties, Advance Rulings,_ and the _Latest Developments in International Taxation_

The structure of the book is as follows:

-   **_Introductory Sections_**

-   _Chapter-wise Marks Distribution_ showing past exam weightage
-   _Previous Exams Trend Analysis_ detailing frequently asked questions and their nature (_practical/theory_)
-   _Chapter-wise Comparison with Study Material_ to streamline cross-referencing between this CRACKER and ICAI's content

-   **_Main Content_**

-   _Part I – Direct Tax Laws_ – 30 chapters meticulously organised, starting from fundamental definitions and income heads to complex provisions like MAT, AMT, and TDS/TCS
-   _Part II – International Taxation_ – 10 chapters covering tax incidence, double taxation, transfer pricing, and the latest developments in global tax frameworks

-   _Practical & Theoretical Mix_ – Each chapter includes a variety of practice questions (_practical and theoretical_) to strengthen conceptual understanding and application
-   _Solutions to Past Exam Papers_ – Comprehensive solutions explain each step clearly, assisting in exam-focused revision

## Details

- **Price:** 684.0 INR
- **Vendor:** Taxmann
- **Tags:** CA Final New Syllabus Books, Commerce Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 684.00 INR | Out of stock |

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> Updated: 2026-10-24