Direct Tax Laws and International Taxation

Direct Tax Laws and International Taxation ICAI Study Material

Part I: Direct Tax Laws Module 1

Sr. No.Topic NameDownload
Module 1Initial PagesClick Here
1Basic ConceptsClick Here
2Residence and Scope of Total IncomeClick Here
3Incomes which do not form part of Total IncomeClick Here
4SalariesClick Here
5Income from House PropertyClick Here
6Profits and Gains of Business or ProfessionClick Here
7Capital GainsClick Here
8Income from Other SourcesClick Here
AnnexureClick Here

Part I: Direct Tax Laws Module 2

Sr. No.Topic NameDownload
Module 2Initial PagesClick Here
9Income of Other Persons included in assessee’s Total IncomeClick Here
10Aggregation of Income, Set-Off and Carry Forward of LossesClick Here
11Deductions from Gross Total IncomeClick Here
12Assessment of Various EntitiesClick Here
13Charitable or Religious Trusts and Institutions, Political Parties and Electoral TrustsClick Here
14Tax Planning, Tax Avoidance & Tax EvasionClick Here

Part I: Direct Tax Laws Module 3

Sr. No.Topic NameDownload
Module 3Initial PagesClick Here
15Deduction, Collection and Recovery of TaxClick Here
16Income-tax AuthoritiesClick Here
17Assessment ProcedureClick Here
18Appeals and RevisionClick Here
19Settlement of Tax CasesClick Here
20PenaltiesClick Here
21Offences and ProsecutionClick Here
22Liability in Special CasesClick Here
23Miscellaneous ProvisionsClick Here
###AnnexureClick Here

Part II: International Taxation Module 4

Sr. No.Topic NameDownload
Module 4Initial PagesClick Here
1Transfer Pricing and Other Provisions to check Avoidance of TaxClick Here
2Non Resident TaxationClick Here
3Double Taxation ReliefClick Here
4Advance RulingsClick Here
5Equalisation LevyClick Here
6Application and Interpretation of Tax TreatiesClick Here
7Fundamentals of Base Erosion and Profit ShiftingClick Here
8Overview of Model Tax ConventionsClick Here
###AnnexureClick Here

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