{"product_id":"ca-final-essentials-combo-direct-tax-laws-international-taxation-study-material-cracker-set-of-2-books-by-taxmann","title":"CA Final Essentials Combo Direct Tax Laws \u0026 International Taxation (Study Material + Cracker - Set of 2 Books) by Taxmann","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eESSENTIALS COMBO for CA Final – Group II | Paper 4\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a curated 2-book set that brings together the Study Material (9\u003csup\u003eth\u003c\/sup\u003e Edition) and the Cracker (12\u003csup\u003eth\u003c\/sup\u003e Edition) for Direct Tax Laws \u0026amp; International Taxation. Both books are updated for Assessment Year 2026–27 and aligned with the latest ICAI-prescribed syllabus for the May\/Sept. 2026 and Jan. 2027 Exams. Together, they form a complete preparation ecosystem—the STUDY MATERIAL provides deep conceptual understanding and analytical clarity, while the CRACKER offers exam-focused practice with 500+ questions and solved past papers. This COMBO ensures that students move seamlessly from learning to application to revision, all within a single integrated framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the February 2026 Edition, authored by \u003c\/span\u003e\u003cspan\u003eCA. Ravi Chhawchharia, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Syllabus Coverage\u003c\/strong\u003e] Fully aligned with the ICAI-prescribed syllabus, ensuring no topic is missed in both direct tax laws and international taxation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated for AY 2026–27\u003c\/strong\u003e] All provisions, amendments, circulars, and notifications are included up to the most recent assessment year\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eConcept-to-Application Pedagogy\u003c\/strong\u003e] Topics are explained with reasoning, illustrations, and comparative analysis of provisions, ensuring students grasp the why before the how\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLogical \u0026amp; Systematic Flow\u003c\/strong\u003e] Content is organised in a natural conceptual order—from charging sections to calculation, assessment, and procedural aspects\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eOver 500+ Practical Questions\u003c\/strong\u003e] An extensive question bank with detailed solutions covering both theoretical and practical aspects of each chapter\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePast Exam Coverage\u003c\/strong\u003e] Includes relevant questions and solutions from previous exams, including Sept. 2025, helping students decode exam patterns and recurring themes\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eChapter-wise Marks Distribution \u0026amp; Trend Analysis\u003c\/strong\u003e] Data-driven insights into key chapters, frequently asked questions, and their nature (\u003cem\u003epractical vs. theoretical\u003c\/em\u003e)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eJudicial \u0026amp; Statutory References\u003c\/strong\u003e] Key case laws, circulars, and notifications are integrated into the content for exam relevance and conceptual depth\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFocus on New Topics\u003c\/strong\u003e] Special coverage of newly introduced ICAI topics such as Tax Audit \u0026amp; Ethical Compliances and recent developments in international taxation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSimplified Language with Technical Precision\u003c\/strong\u003e] Written in clear, accessible language without losing statutory accuracy\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eMulti-Exam Utility\u003c\/strong\u003e] Equally useful for CS, CMA, MBA, LL.B., LL.M., and M.Com. students preparing for taxation papers\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUser-friendly Presentation\u003c\/strong\u003e] Clear headings, diagrams, summaries, bullet points, and systematic solutions make the content easy to navigate and remember\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe combination thoroughly covers the entire CA Final Paper 4 syllabus, organised into two parts:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart I – Direct Tax Laws (70 Marks)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic Concepts, Residential Status, and Scope of Total Income\u003c\/li\u003e\n\u003cli\u003eAll Heads of Income — Salary, House Property, Profits and Gains of Business or Profession, Capital Gains, and Income from Other Sources\u003c\/li\u003e\n\u003cli\u003eClubbing of Income, Set-off \u0026amp; Carry Forward of Losses, and Deductions under Chapter VI-A\u003c\/li\u003e\n\u003cli\u003eComputation of Total Income and Tax Liability\u003c\/li\u003e\n\u003cli\u003eAssessment Procedures, Return Filing, Appeals, Revisions, Penalties, and Prosecution\u003c\/li\u003e\n\u003cli\u003eSurvey, Search, and Seizure Provisions\u003c\/li\u003e\n\u003cli\u003eSpecial Provisions for Firms, LLPs, AOPs\/BOIs, Companies, and Non-Residents\u003c\/li\u003e\n\u003cli\u003eTaxation of Charitable and Religious Trusts\u003c\/li\u003e\n\u003cli\u003eMinimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)\u003c\/li\u003e\n\u003cli\u003eTax Deduction \u0026amp; Collection at Source (TDS\/TCS), Advance Tax, and Refunds\u003c\/li\u003e\n\u003cli\u003eTax Audit \u0026amp; Ethical Compliances\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart II – International Taxation (30 Marks)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTax Incidence in India and Non-Resident Taxation\u003c\/li\u003e\n\u003cli\u003eForeign Income and its Treatment under the Income-tax Act 1961\u003c\/li\u003e\n\u003cli\u003eDouble Taxation Avoidance Agreements (DTAA) and Double Taxation Relief\u003c\/li\u003e\n\u003cli\u003eTransfer Pricing Regulations and Methods\u003c\/li\u003e\n\u003cli\u003eAdvance Rulings, Equalisation Levy, and Tax Implications of Digital Transactions\u003c\/li\u003e\n\u003cli\u003eBase Erosion and Profit Shifting (BEPS) and Multilateral Instrument (MLI) Framework\u003c\/li\u003e\n\u003cli\u003eApplication and Interpretation of Tax Treaties\u003c\/li\u003e\n\u003cli\u003eLatest Developments in International Taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe COMBO is designed so that both books work together across every stage of preparation:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eConceptual Foundation \u0026amp; Learning\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cem\u003e–\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003eEach topic begins with a thorough conceptual explanation supported by diagrams, flowcharts, and summaries for easier retention. Provisions are discussed with reasoning, comparative analysis, and practical illustrations featuring step-by-step computations and case-based scenarios. The content follows a logical progression—from fundamental definitions and charging sections through to complex provisions like MAT, AMT, transfer pricing, and BEPS—ensuring students build understanding layer by layer\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003ePractice \u0026amp; Application\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– The COMBO offers over 500 practical questions covering both theoretical and applied aspects. These include exam-pattern questions sourced from ICAI Study Material, RTPs (\u003cem\u003eRevision Test Papers\u003c\/em\u003e), and MTPs (\u003cem\u003eMock Test Papers\u003c\/em\u003e), along with solved past exam papers up to Sept. 2025 with comprehensive step-by-step solutions. Every chapter combines practical and theoretical questions to strengthen both conceptual understanding and problem-solving skills\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eExam Strategy \u0026amp; Revision\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– The introductory sections provide chapter-wise marks distribution showing past exam weightage, trend analysis detailing frequently asked questions and their nature, and a chapter-wise comparison with ICAI Study Material for easy cross-referencing. Judicial highlights with concise notes on important case laws and circulars, along with self-assessment sections, facilitate quick revision and confidence-building in the final stretch before exams\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c!----\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40970128654417,"sku":"9789364553100, 9789371268592","price":1991.5,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1772535994904_1_ESSENTIALS-COMBO-CA-Final-Group-II-Paper-4-May-Sept-2026-Exams_Detail-Page_1_2a5bcec2-49fe-4c26-8084-52e1e241d7ed.jpg?v=1772703710","url":"https:\/\/buytestseries.in\/products\/ca-final-essentials-combo-direct-tax-laws-international-taxation-study-material-cracker-set-of-2-books-by-taxmann","provider":"BuyTestSeries.in","version":"1.0","type":"link"}