Direct Tax Laws & International Taxation for CA Final – Module 2 (A.Y. 2026–2027)

Description Conceptual Clarity on Direct Tax Laws & International Taxation for CA Final – Module 2 (A.Y. 2026–2027) – (Paper 4 of Group 2) by CA. Arvind Tuli is a trusted and exam-focused guide designed to strengthen conceptual understanding for CA Final aspirants. This 18th edition (2025), published by Bharat Publishers, covers the latest amendments, practical illustrations, solved examples, and analysis-based explanations across 544 well-structured pages. An essential resource for scoring high in the CA Final DT & International Taxation paper. Flat 15% Discount for a limited period Free Shipping! Contents Module 2 Chapter 4 Tea/Coffee/Rubber development account 1 Chapter 5 Capital Gains 9 (a): Gifts, VDA & Capital Gains 67 (b): Securities & Capital Gains 94 (c): Special Cases 110 (d): Capital Gains in special cases 129 (e): Depreciable Capital Asset [DCA] 142 (f): Exemptions from Capital Gains 145 (g): Insurance & ULIP 174 Chapter 6 Other Sources 195 (a): Dividend & Deemed Dividend 214 (b): Reduction of Share Capital 229 (c): Liquidation 232 (d): Undisclosed Income 237 Chapter 7 Clubbing of Income 245 Chapter 8 Set off & Carry forward of Losses 271 Chapter 9 (a): Deductions from GTI 289 (b): Profite based deductions from GTI 323 (c): Special Economic Zone 341 Chapter 10 (a): Assessment of Companies 351 (b): Assessment of Companies 360 (c): Assessment of Companies 378 (d): Assessment of Companies 389 Chapter 11 (a): Assessment of Firms & AOP 399 (b): Assessment of Firm 408 (c): Assessment of AOP/BOI 423 (d): Assessment of Firm 432 Chapter 12 (a): Assessment of HUF 443 (b): Assessment of Political Parties & Electoral Trust 453 (c): Assessment of Co-Operative Societies 457 Chapter 13 (a): Assessment of Trusts 465 (b): Assessment of Trusts 482 (c): Forfeiture of Exemption 512 (d): Assessment of Trusts – Exit Tax 521