Direct Tax and International Taxation Notes

CA Final Direct Tax and International Taxation Notes for November 2020 Exams

DT Notes by Various Faculties

• DT Summary Book by Aarish Sir
• DT Revision Part 1 by Kedar Sir
• DT Revision Part 2 by Kedar Sir
• DT LMR by Kalpesh Sir
• ICDS Notes
• International Taxation Revision Capsule by ICAI
• DT Amendment Notes
• DT Amendment Notes by Vijay Sarda Sir
• DT Amendments Notes by CA Aarish Khan

Direct Tax Laws and International Taxation – Study Material relevant for November, 2020 Examinations

• Part I: Direct Tax Laws
  
  • Module 1
    
    • Initial Pages
    • Chapter 1: Basic Concepts
    • Chapter 2: Residence and Scope of Total Income
    • Chapter 3: Incomes which do not form part of Total Income
    • Chapter 4: Salaries
    • Chapter 5: Income from House Property
    • Chapter 6: Profits and Gains of Business or Profession
    • Chapter 7: Capital Gains
    • Chapter 8: Income from Other Sources
    • Annexure
      
      
  • Module 2
    
    • Initial Pages
    • Chapter 9: Income of Other Persons included in assessee’s Total Income
    • Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
    • Chapter 11: Deductions from Gross Total Income
    • Chapter 12: Assessment of Various Entities
      
      • Annexures
    • Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
    • Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
      
      
  • Module 3
    
    • Initial Pages
    • Chapter 15: Deduction, Collection and Recovery of Tax
    • Chapter 16: Income-tax Authorities
    • Chapter 17: Assessment Procedure
    • Chapter 18: Appeals and Revision
    • Chapter 19: Settlement of Tax Cases
    • Chapter 20: Penalties
    • Chapter 21: Offences and Prosecution
    • Chapter 22: Liability in Special Cases
    • Chapter 23: Miscellaneous Provisions
      
      
• Part II: International Taxation
  
  • Module 4
    
    • Initial Pages
    • Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
    • Chapter 2: Non Resident Taxation
    • Chapter 3: Double Taxation Relief
    • Chapter 4: Advance Rulings
    • Chapter 5: Equalisation Levy
    • Chapter 6: Application and Interpretation of Tax Treaties
    • Chapter 7: Fundamentals of Base Erosion and Profit Shifting
    • Chapter 8: Overview of Model Tax Conventions
    • Annexure