Direct Tax Laws & International Taxation (In 2 Volumes) | Assessment Year 2026-27 | For CA Final May 2026, Sep 2026, Jan 2027 Examinations | For CS, CMA June/ Dec 2026 Examinations

T.N. Manoharan's Direct Tax Laws & International Taxation is a comprehensive academic and professional reference designed for advanced taxation studies. Covering the syllabus aligned with the CA New Scheme, the book provides a detailed discussion on direct tax provisions applicable for the Assessment Year 2026-27. It explains complex concepts relating to income taxation and international taxation, including critical topics such as GAAR (General Anti-Avoidance Rules), POEM (Place of Effective Management), BEPS (Base Erosion and Profit Shifting), and laws relating to black money and undisclosed foreign income. The book offers structured explanations of statutory provisions, tax principles, and regulatory frameworks governing domestic and cross-border taxation. Its systematic presentation makes it a reliable guide for students, professionals, and researchers studying direct tax laws and international taxation.

Key Features

• Comprehensive coverage of direct tax laws applicable for Assessment Year 2026?27
• Includes international taxation concepts such as GAAR, POEM, BEPS, and Black Money law
• Structured in accordance with the CA New Scheme syllabus
• Suitable for CA Final, CS, CMA, and postgraduate commerce courses
• Clear explanation of complex tax provisions and regulatory principles
• Written by experienced taxation experts G. R. Hari and Sahini Manoharan
• Systematic presentation supporting academic study and professional reference
• Useful resource for advanced taxation learning and examination preparation

This book is particularly valuable for CA Final students, Company Secretary and CMA aspirants, postgraduate commerce students, law students specializing in tax law, and taxation professionals seeking a deeper understanding of domestic and international taxation frameworks. It also serves as a helpful reference for academicians and researchers studying modern tax structures and cross-border taxation regulations.