T.N. Manoharan's Direct Tax Laws & International Taxation (Volume 1) is a comprehensive textbook authored by G.R. Hari and Sahini Manoharan, prepared for the Assessment Year 2026?27. Based on the CA New Scheme, the book is designed for CA Final (November 2026 Examination), CS, CMA (December 2026 Examination), and M.Com., LL.B. & M.B.A. courses. It includes dedicated chapters on GAAR, POEM, BEPS, and Black Money, providing an in-depth understanding of Indian direct tax laws and international taxation.