Direct Tax Laws and International Taxation

Direct Tax Laws and International Taxation

Study Material | English & Hindi Medium

Corrigendum Quick Reivision Announcement

Study Material relevant for May, 2020 examination onwards
Study Material relevant for May, 2021 examination onwards
English Medium
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 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
Hindi Medium
Part I: Direct Tax Laws
Module 1
Chapter 1 Chapter 2 Chapter 3 Chapter 4 Part-1 Part-2 Chapter 5 Chapter 6 Part-1 Part-2 Part-3 Part-4 Part-5 Chapter 7 Part-1 Part-2 Part-3 Part-4 Chapter 8 Chapter 9 Chapter 10
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 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 Annexure
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
Questions Answers November, 2020 May 2020 - Hindi Medium May, 2020 November 2019 May 2019 - Hindi Medium May 2019

Question Papers

Suggested Answers
Nov 2019 Nov 2019 – Hindi Medium Nov 2019 – English Medium
May 2019 May 2019 – Hindi Medium May 2019 – English Medium
Nov 2018 Nov 2018 – Hindi Medium Nov 2018 – English Medium
May 2018 May 2018– Hindi Medium May 2018 – English Medium