

| Subject | Direct Tax Laws and International Taxation | 
| Format | Printed Books | 
| Faculty Name | CA. Arvind Tuli | 
| Course Material Language | English | 
| Package Details | 17th Edition 2024, Paperback Book | 
| Sold & Dispatched By | Bharat Law House | 
| Item Code | 9788196900090 | 
| Study Material Format | Printed Books | 
| Delivery | Home Delivery within 7-10 days from the date of Payment Confirmation. | 
| Brand | Bharat Law House | 
| No of Pages | 396 | 
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]
CHAPTER 3h Books & Audit [Sec 44AA & 44AB]
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