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<p>"This book is a one-stop solution to conquer the vast subject of Direct Taxation easily. The objective behind this book is to minimize the need to consult multiple voluminous books while revising the day before the exam. This book aims at providing all concepts in a simple language, with proper linking and a smart sequential approach. It also explains the provision of the law without resorting to paraphrasing sections or legal jargons. The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022 exams. This book is authored by CA V. Rahul Agarwal, with the following noteworthy features:</p><p>Part A – Direct Taxation, Basics of Income Tax, Rates of Tax, Special Tax Regime, Taxation of Agriculture Income, Income from Salary, Income from House Property, Profits and Gains of Business or Profession, Income Computation & Disclosure Standards, Capital Gains, Taxation of Business Re-Organisations, Taxation of Transactions with Owners, Income from Other Sources,Taxation of Dividends & Income from Units,Bonus Stripping & Bond Washing Transactions,Assessment of Firms & LLP,Assessment of AOP & BOI,Assessment of Non-Profit Organization,Tax on Accreted Income of NPO [Exit Tax],Assessment of Business Trust,Assessment of Securitisation Trust,Assessment of Alternative Investment Fund,Assessment of Political Party & Electoral Trust,Assessment of Other Persons,Taxation of Unexplained Income,Clubbing of Income,Set-Off and Carry Forward of Losses,Income which do not form part of Total Income,Expenditure in Relation to Exempt Income [Section 14A],Chapter VI-A Deduction, Tax Holiday for SEZ [Section 10AA],Minimum Alternate Tax [Section 115JB],Alternate Minimum Tax [Section 115JC],TDS & TCS,Payment of Taxes,Return Filing & Related Provisions,Assessment Procedure,Appeals & Revisions,Dispute Resolution,Tax Planning, Avoidance & Evasion,Penalties, Offence & Prosecution,Modes of Loan, Deposit, Advance & Transactions,Liability in Special Cases,Tonnage Tax,Statement of Financial Transactions (SFT),Miscellaneous Provisions</p><p>Part B – International Taxation, Transfer Pricing & Related Provisions, Residential Status & Scope of Total Income, Non-Resident Taxation, Special Provisions for Non-Resident Indian (NRI), Taxation of Foreign Currency Bonds & GDR,Double Taxation Relief, Advance Rulings, Equalisation Levy, Overview of Model Tax Conventions, Application and Interpretation of Tax Treaties, Fundamentals of BEPS, </p><p><span style="font-size: 1rem;">Part C – November 2022 Additions,Amendments for Nov. 2022 Examination".</span></p><div><br></div>