Practical Learning Series β€” Direct Taxes and International Taxation (CA FINAL) (E-Book)
Practical Learning Series β€” Direct Taxes and International Taxation (CA FINAL) (E-Book)
Practical Learning Series β€” Direct Taxes and International Taxation (CA FINAL) (E-Book)

Practical Learning Series β€” Direct Taxes and International Taxation (CA FINAL) (E-Book)

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Author : G. Sekar
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This edition of Direct Taxes & International Taxation (Vol. I & II) for CA Final, authored by CA G. Sekar and published by Commercial Law Publishers (India) Pvt. Ltd., is updated for the examinations scheduled for May 2026, September 2026, and January 2027. The 3rd Edition (February 2026) is meticulously revised in accordance with the latest amendments introduced by the Finance Act, 2025, and is designed as a comprehensive and exam-oriented resource for CA Final aspirants.

Developed under the Practical Learning Series by Paduka’s, this book provides complete coverage of the Income-tax Act, 1961 along with International Taxation, ensuring conceptual clarity, practical application, and alignment with ICAI examination requirements. The content is systematically structured to facilitate quick understanding, retention, and effective revision.

The book includes:

β€’ Complete coverage of Direct Tax Laws and International Taxation as per the latest syllabus
β€’ Amendments in Direct Taxes made by the Finance Act, 2025, duly incorporated
β€’ Conceptual explanations supported by tables and flowcharts for quick understanding
β€’ Incorporation of relevant Circulars, Notifications, and updated Case Laws
β€’ Latest amendments applicable for CA Final examinations clearly highlighted
β€’ Chapter overview at the beginning of each topic for structured learning
β€’ Fast Track Referencer with key case law highlights for quick revision
β€’ Practice questions and past examination papers included at relevant places
β€’ Guidance for a systematic approach to mastering Direct Tax Laws for professional exams
β€’ Exam-focused presentation to help students effectively answer professional examination questions

The content spans the entire scope of Direct Taxation and International Taxation, including:

β€’ Basic Concepts, Definitions, and Charge of Income Tax
β€’ Heads of Income and Computation Provisions
β€’ Deductions, Exemptions, and Set-off & Carry Forward of Losses
β€’ Assessment Procedures, Reassessment, Appeals, and Revisions
β€’ Penalties and Prosecution Provisions
β€’ TDS/TCS and Advance Tax
β€’ International Taxation, Double Taxation Avoidance Agreements (DTAA), and Transfer Pricing
β€’ Taxation of Non-residents and Cross-border Transactions

This edition is particularly suitable for:

β€’ CA Final students preparing for May 2026, September 2026, and January 2027 examinations
β€’ Students seeking a concept-based yet exam-oriented approach
β€’ Professionals and practitioners requiring an updated reference on Direct and International Taxation
β€’ Academicians and trainers guiding CA Final aspirants

With its structured presentation, updated legislative framework, and exam-focused methodology, this two-volume set serves as a comprehensive and reliable resource for mastering Direct Taxes & International Taxation for CA Final examinations.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Warranty

Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

Secure Payment

Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

Secure Payment

Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

G. Sekar

G. Sekar

G. Sekar is a Chartered Accountant in practice for the last 37 years.

Board Member of Airports Authority of India (AAI) - 2019-22

Chairman - Direct Taxes Committee of ICAI - 2014

Chairman - Ind AS Implementation Committee 2021

Member of Consultative Advisory Group (CAG) (2017–2019) of the prestigious International Accounting Education Standards Board (IAESB) It is worthy to note that he is the Fist Indian to be part of the CAG Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.

- Member of the Expert Study Group Committee, Central Board of Direct Taxes, New Delhi, to study the Direct Tax Code Bill in 2006.

- Recipient of Special Award from the Income Tax Department in 2011, during their β€œ150 Years of Income Tax in India” Celebrations, for his contribution and service to the Income Tax Department.

- Author of Professional Books for Finance and Legal Professional Corporate, Taxpayers, Bank Official of Income Tax Department etc.

Commerce Graduate, Gold Medallist & Rank Holder from Madurai Kamaraj University.

- Author of Professional Books for Finance and Legal Professional Corporate, Taxpayers, Bank Official of Income Tax Department etc.

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