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Capsule Studies On Direct Tax Laws & International Taxation (A.Y. 2019-20) (6Th Edition) at Meripustak

Capsule Studies On Direct Tax Laws & International Taxation (A.Y. 2019-20) (6Th Edition) by CA Durgesh Singh, Bharat Law House Pvt Ltd

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  • General Information  
    Author(s)CA Durgesh Singh
    PublisherBharat Law House Pvt Ltd
    Edition6th Edition
    Publish YearJune 2019


    Bharat Law House Pvt Ltd Capsule Studies On Direct Tax Laws & International Taxation (A.Y. 2019-20) (6Th Edition) by CA Durgesh Singh


    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, GAAR 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, 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 February, 2019 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. We have attached sample MCQs in this book towards the end so that students get an idea of the type and level of questions that shall be targeted in the exams. Further, to foster more practice students can download the MCQs from www.bharatlaws.com.


    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.



    24th May, 2019.                                                                                                  CA. DURGESH SINGH




    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

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