Bharat Capsule Studies On Direct Tax Laws & International Taxation Old And New Syllabus For CA Final By CA Durgesh Singh Applicable For Nov 19 Exam

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Edition6th Edition 2019

CA Final Direct Tax Laws & International Taxation Old & New Syllabus By CA. Durgesh Singh for November Exam


Prefece of the Book

Why the Capsule Book

This book is the need of the hour where:

  • The provision has been logically explained and summarised to provide the reader the understanding about various facets of the provisions in crisp and precise manner.
  • The provision is followed up with large number of problems, many of which have been customised to equip the reader with the various combinations with which a particular provision could be targeted in the exams.
  • Contemporary areas like ICDS, Transfer Pricing, Non-resident & International Taxation, Ind AS Impact on MAT have been duly supported with thought provoking self designed questions and answers to expose the students to its real life application. In recent past, ICAI has endeavoured to break the norms by setting up the students on the evolving areas in taxation for which students have no support either in any classroom coaching or in any reference materials.
  • All amendments and notifications upto 31-10-2018, applicable for A.Y. 2019-20, have been covered suitably both in its theoretical understandings as well as its practical implication. Some of the amendments of the Finance Act, 2018 are made in line with OECD BEPS Action plan for which I have provided the background understanding in "DS Comment" to enable the student to understand the "why" of the amendment.
  • Decisions reported by the ICAI till date have been suitably digested in the case-law segment in the manner and presentation required by the ICAI.
  • New incorporation of additional topics on International Taxation making it relevant even for new course students.
  • Appendix has been attached towards plethora of provisions relating to cash transactions, Real estate industry at one place so as to enable the student to revise these aspects at one place.
  • This colourful edition shall enable the reader a soothing experience. Further, all amendments of Finance Act, 2018 and the recent notifications have been highlighted in red print so as to enable the reader to discern the amendment portion clearly.
  • Since the exams for May 2019 onwards will undergo a structural change of having 30 marks allotted towards MCQ based questions, I strongly feel that students should have a comprehensive understanding of the subject which is the very reason that endeavour has been made in this edition to cover all the areas as comprehensively as possible. Further, shortly we are releasing MCQ booklet which will also equip you to take up this new pattern of examination with full confidence.
  • For this edition, I have personally invested time on each topic to revise the content in order to address the expectation that the ICAI is intending from the students towards their preparation on the subject. But still I shall be failing in my duty not to express thanks to my support staff and students — Sunny Jain who has enabled to beautify the book by his creative brilliance; Suryadev & Aanchal to assist me real time to enable the book to come out in record time considering the intricacies involved in the booklet. Last but not least the Puliani brothers — Ravi Puliani and Mahesh Puliani and their team at Bharat Law House Pvt. Ltd. for extending the support and encouraging for such a complex work.
  • I shall recommend you all to subscribe to my you tube channel "Durgesh Singh Tax Classes" for any update applicable for your attempt.
  • The present edition is dedicated to Lord Shiva in whose spirit the search for truth marches on.
  • Heralding you to a bright and brilliant future. In the spirit of a great learning, here is to a great reading.




Part – A


Income Tax Rates (For A.Y. 2019-20)

1 – 7


Income from House Property

8 – 21


Profits and Gains from Business or Profession

22 – 150


Business Deductions Under Chapter VIA and 10AA

151 – 162


Income Computation and Disclosure Standards (ICDS)

163 – 211


Alternate Minimum Tax (AMT)

212 – 218


Assessment of Partnership Firm

219 – 231


Surrogate Taxes

232 – 271


Capital Gains

272 – 395


Income From Other Sources

396 – 411


Set Off and Carry Forward of Losses

412 – 433

Part – B


Assessment Procedure, Appeals, Revision, Settlement Commission & AAR

437 – 540


Penalties & Prosecution

541 – 569


Miscellaneous Questions & Answer

570 – 573

Part – C


Clubbing Provisions

577 – 589


Hindu Undivided Family

590 – 591


Co-Operative Society and Producer Companies

592 – 595


Trust, Institutions and Political Parties

596 – 627


Assessment of Association of Person (AOP) & Body of Individuals (BOI)

628 – 635


Special Tax Rates of Companies

636 – 660


Liabilities in Special Cases

661 – 665


Chapter VIA Deductions

666 – 681

Part – D


Tax Deducted at Source (TDS)

685 – 719


Tax Collected at Source (TCS)

720 – 725


Advance Tax and Interest

726 – 738

Part – E


International Taxation

741 – 809


Transfer Pricing

810 – 874


Specific Anti Avoidance Rule (SAAR) (Finance Act, 2018)

875 – 876


General Anti Avoidance Rules (GAAR)

877 – 902


Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/Tax Treaties – (Only for New Syllabus)

903 – 921


Base Erosion & Profit Shifting Action Plan – (Only for New Syllabus)

922 – 932


Case Laws

933 – 982



983 – 1004



1005 – 1016



CA. Durgesh Singh has overall 14 years teaching experience at CA Final in Direct & Indirect Taxes. He is immensely popular with students for his teaching ski lls on the subject. With a big four background, he is currently a Partner in a large CA Firm with an expertise in Corporate, International and Indirect Taxation matters. He believes in the mantra that “if you know why, you know how”. He is known for conceptual teaching along with problem solving in class for better presentation of answers in exams. At the same time he summarises the entire subject through charts for last day revision and preparing for the exam day through mock tests. His students have been All India Rank holders and best paper awardees in Direct and Indirect Taxes. His students are preferred in Big Four as his teaching is more contemporary, suited to the present dynamic scenario. He is the only faculty in India of repute to teach Direct as well as Indirect Taxation at CA Final & IPCC level.