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

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