Professional Approach to Direct Tax Laws & International Taxation

This 46th Edition (A.Y. 2024–2025) of Professional Approach to Direct Tax Laws and International Taxation by Dr. Girish Ahuja and Dr. Ravi Gupta is a comprehensive and authoritative resource for students and professionals preparing for CA/CS Final, CMA Professional, and other advanced taxation courses, as well as for executives and consultants engaged in direct and international tax practice.

Meticulously updated to incorporate all legislative changes, this edition covers the Income-tax Act, 1961, and relevant rules in light of the most recent Finance Act amendments, along with practical applications in the realm of international taxation. The book balances conceptual clarity with in-depth analysis, making it ideal for both academic study and professional reference.

Key features include:

• Complete coverage of the syllabus prescribed for CA/CS/CMA Final courses, as well as professional examinations

• All relevant amendments for A.Y. 2024–2025 incorporated with illustrative explanations

• Exhaustive treatment of core topics such as Residential Status, Scope of Total Income, Heads of Income, Deductions, Set-off and Carry Forward of Losses, Assessment Procedures, and Appeals

• Detailed coverage of International Taxation, including Double Taxation Avoidance Agreements (DTAAs), Transfer Pricing Regulations, Equalisation Levy, and BEPS-related provisions

• Numerous solved problems and illustrations for conceptual reinforcement

• Case law references and landmark judicial pronouncements to strengthen practical understanding

• Practical orientation for corporate tax planning, compliance, and advisory services

This edition is particularly useful for:

• CA/CS/CMA Final aspirants preparing for May and November 2024 examinations under the New Syllabus 2023

• Tax consultants, practitioners, and in-house finance professionals dealing with corporate and international taxation

• Academicians and trainers requiring a complete, updated reference work for teaching advanced taxation

Whether used for examination preparation or as a ready reckoner for complex tax matters, this updated two-volume set ensures mastery over both domestic and international taxation for the A.Y. 2024–2025.