{"product_id":"snow-white-direct-tax-laws-international-taxation-set-of-2-volumes-books-for-ca-cs-cma-by-tn-manoharan-gr-hari","title":"Snow White Direct Tax Laws \u0026 International Taxation (Set of 2 Volumes) - Books for CA\/CS\/CMA by TN Manoharan, GR Hari","description":"\u003cp\u003e\u003cstrong\u003eSnow White Direct Tax Laws \u0026amp; International Taxation (Set of 2 Volumes) - Books for CA\/CS\/CMA by TN Manoharan, GR Hari\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e46th\u003cstrong\u003e \u003c\/strong\u003e(2026)\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eConcise presentation of the provisions of the Income-tax Law as amended by the Finance Act, 2025 ( Assessment Year 2026-27 ) relevant for students pursuing academic and professional courses.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eThe concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eKey provisions of Black Money Law have been included.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eImportant provisions of International Taxation, namely, Transfer Pricing, DTAA, Model Tax conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eUpdated Rules, important circulars and case law as reported up to October 2025 are cited. Recent and important amendments made to Income-tax Act though incorporated at appropriate places are given separately in Appendix so as to enable effective revision by the students.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eAnswers to the select questions of past 20 examinations of CA Final- Direct tax Laws and International Taxation are suitably modified regrouped and given at the end of each chapter.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eContent of the Books –\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003ePart I – Direct Tax\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003ePreliminary\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eBasis of Charge\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eIncomes which do not form part of Total Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eComputation of\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTotal Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eSalaries\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eIncome from House Propertv\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eProfits and Gains of Business or Profession\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eCapital Gains\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eIncome from Other Sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eIncome of Other Persons, Included in Assessee’s Total Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eAggregation of Income and Set Off or Carry Forward of Loss\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eDeductions to be made in Computing Total Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eRebates and Reliefs\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eHeads of Income at a glance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eIncome computation and disclosure standards (ICDS\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eBasic provisions applicable to companies\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eMinimum Alternate Tax\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTax on distributed profits by certain entities\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eSpecial provisions relating to income of shipping companies\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eSpecial provisions relating to certain persons other than A Company- 115JC\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eDefault Tax Regime – Tax on Income of Certain Assessees\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eATR – Tax on Income of Certain Resident Co-operative societies\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eIncome Tax Authorities\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eFiling of Return of Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eProcedure for Assessment\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eSearch \u0026amp; Seizure and Survey\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eSpecial Procedure for Assessment of Search Cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eLiability in special cases\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eSpecial Provisions applicable to Firms\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTaxation of Trusts\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eDeduction \u0026amp; Collection of tax at Source\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eAdvance Tax, Recovery and Refunds\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eDispute Resolution Committee\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eAppeals and Revisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eRequirement as to mode of acceptance, Payment or Repayment in certain cases to Counteract evasion of tax\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eMiscellaneous\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003ePart II – International Taxation\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTaxation of Non-Residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTransfer Pricing\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eCertain Provisions in Respect of International Group \u0026amp; Avoidance of Tax\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eAdvance Rulings\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eDouble Taxation Relief\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eOverview of Model Tax Conventions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eApplication and Interpretation of Tax Treaties\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eBase Erosion and Profit Shifting\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eProcedural Law- Important Expressions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003ePart III – Provisions to Counteract Unethical Tax Practices\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003ePenalties imposable\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eOffences and prosecutions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTax Management \u0026amp; GAAR\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eBlack Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015\u003c\/span\u003e\u003c\/p\u003e","brand":"Snow White Publication","offers":[{"title":"Default Title","offer_id":41631349899345,"sku":null,"price":1833.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1.2_6af60552-3599-444a-9959-5637e3869a81.jpg?v=1781591024","url":"https:\/\/buytestseries.in\/products\/snow-white-direct-tax-laws-international-taxation-set-of-2-volumes-books-for-ca-cs-cma-by-tn-manoharan-gr-hari","provider":"BuyTestSeries.in","version":"1.0","type":"link"}