This edition of Direct Taxes & International Taxation (Vol. I & II) for CA Final, authored by CA G. Sekar, is updated for the examinations scheduled for May 2026, September 2026, and January 2027. The 3rd Edition is meticulously revised in accordance with the latest amendments introduced by the Finance Act, 2025, and is designed as a comprehensive and exam-oriented resource for CA Final aspirants.
Developed under the Practical Learning Series by Paduka's, this book provides complete coverage of the Income-tax Act, 1961 along with International Taxation, ensuring conceptual clarity, practical application, and alignment with ICAI examination requirements. The content is systematically structured to facilitate quick understanding, retention, and effective revision.
Key Features:
- Complete coverage of Direct Tax Laws and International Taxation as per the latest syllabus
- Amendments in Direct Taxes made by the Finance Act, 2025, duly incorporated
- Conceptual explanations supported by tables and flowcharts for quick understanding
- Incorporation of relevant Circulars, Notifications, and updated Case Laws
- Latest amendments applicable for CA Final examinations clearly highlighted
- Chapter overview at the beginning of each topic for structured learning
- Fast Track Referencer with key case law highlights for quick revision
- Practice questions and past examination papers included at relevant places
- Guidance for a systematic approach to mastering Direct Tax Laws for professional exams
- Exam-focused presentation to help students effectively answer professional examination questions
The content spans the entire scope of Direct Taxation and International Taxation, including:
- Basic Concepts, Definitions, and Charge of Income Tax
- Heads of Income and Computation Provisions
- Deductions, Exemptions, and Set-off & Carry Forward of Losses
- Assessment Procedures, Reassessment, Appeals, and Revisions
- Penalties and Prosecution Provisions
- TDS/TCS and Advance Tax
- International Taxation, Double Taxation Avoidance Agreements (DTAA), and Transfer Pricing
- Taxation of Non-residents and Cross-border Transactions
With its structured presentation, updated legislative framework, and exam-focused methodology, this two-volume set serves as a comprehensive and reliable resource for mastering Direct Taxes & International Taxation for CA Final examinations.
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