*CA/CMA Final Direct Tax Compiler* Chapter 1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime Chapter 2 Income from Capital Gains Chapter 3 Income from Other Sources Chapter 4 Taxation of Dividend & Deemed Dividend Chapter 5 Taxation in Case of Liquidation & Buy Back Chapter 6 Taxation in Case of Amalgamation and Demerger Chapter 7 Profits & Gains of Business or Profession & ICDS Chapter 8 Taxation of Political Parties & Electoral Trust Chapter 9 Taxation in Case of Firm/LLP, AOP/BOI Chapter 10 Business Trust, Investment Fund and Securitisation Trust Chapter 11 Minimum Alternate Tax Chapter 12 AMT & Deduction u/s 10AA (SEZ) Chapter 13 Taxation of Trust & Institution Chapter 14 Advance Tax, TDS & TCS Chapter 15 Taxation of VDA Chapter 16 Assessment Procedure Chapter 17 Appeals & Revisions Chapter 18 Dispute Resolution Chapter 19 Miscellaneous Provisions Chapter 20 Penalties & Prosecutions Chapter 21 Black Money Act, 2015 Chapter 22 Deduction U/C VI-A Chapter 23 Clubbing of Income Chapter 24 Set-Off & C/F of Losses Chapter 25 GAAR Chapter 26 Exempt Income Chapter 27 Tax Audit & Ethical Compliance Chapter 28 Tonnage Taxation Chapter 29 Transfer Pricing Chapter 30 Non-Resident & NRI Taxation Chapter 31 Double Taxation Relief (DTAA) Chapter 32 Advance Ruling (BOAR) Chapter 33 Equalisation Levy Chapter 34 Application & Interpretation of Tax Treaties Chapter 35 Model Tax Conventions (MTC) Chapter 36 Base Erosion & Profit Shifting (BEPS) Chapter 37 Foreign Tax Credit & Foreign Currency Income Chapter 38 Questions Based on Selected Case Laws *COMPACT – A Handwritten Book for CA Final Direct Tax with Case Laws* Chapter 1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime Chapter 2 Income from Capital Gains Chapter 3 Income from Other Sources Chapter 4 Taxation of Dividend & Deemed Dividend Chapter 5 Taxation in Case of Liquidation & Buy Back Chapter 6 Taxation in Case of Amalgamation and Demerger Chapter 7 Profits & Gains of Business or Profession Chapter 8 Income Computation & Disclosure Scheme Chapter 9 Taxation of Political Parties & Electoral Trust Chapter 10 Taxation in Case of Firm/LLP Chapter 11 Taxation in Case of AOP/BOI Chapter 12 Taxation of Business Trust Chapter 13 Taxation of Investment Fund Chapter 14 Taxation of Securitisation Trust Chapter 15 Minimum Alternate Tax Chapter 16 AMT Chapter 17 Deduction u/s 10AA (SEZ) Chapter 18 Taxation of Trust & Institution Chapter 19 Advance Tax, TDS & TCS Chapter 20 Taxation of VDA Chapter 21 Assessment Procedure Chapter 22 Appeals & Revisions Chapter 23 Dispute Resolution Committee Chapter 24 Miscellaneous Provisions Chapter 25 Penalties & Prosecutions Chapter 26 Black Money Act, 2015 Chapter 27 Deduction U/C VI-A Chapter 28 Clubbing of Income Chapter 29 Set-Off & C/F of Losses Chapter 30 GAAR Chapter 31 Exempt Income Chapter 32 Tax Audit & Ethical Compliance Chapter 33 Tonnage Taxation Chapter 34 Transfer Pricing Chapter 35 Non-Resident & NRI Taxation Chapter 36 Double Taxation Relief (DTAA) Chapter 37 Advance Ruling (BOAR) Chapter 38 Equalisation Levy Chapter 39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties Chapter 40 Application & Interpretation of Tax Treaties Chapter 41 Base Erosion & Profit Shifting (BEPS) Chapter 42 Latest Development in International Taxation Chapter 43 Foreign Tax Credit Rule Chapter 44 Conversion of Foreign Currency Income into Indian Currency Chapter 45 Remaining Case Laws & Concepts |