Bharat's Direct Tax laws & International Taxation Book for CA Final by CA Arvind Tuli

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]