Contents

• Chapter 1 Basics, Tax Rates AY 24-25 & Alternate Taxation Regime
• Chapter 2 Income from Capital Gains
• Chapter 3 Income from Other Sources
• Chapter 4 Taxation of Dividend & Deemed Dividend
• Chapter 5 Taxation in Case of Liquidation & Buy Back
• Chapter 6 Taxation in Case of Amalgamation and Demerger
• Chapter 7 Profits & Gains of Business or Profession
• Chapter 8 Income Computation &Disclosure Scheme
• Chapter 9 Taxation of Political Parties & Electoral Trust
• Chapter 10 Taxation in Case of Firm/LLP,
• Chapter 11 Taxation in Case of AOP/BOI
• Chapter 12 Taxation of  Business Trust,
• Chapter 13 Taxation of  Investment Fund
• Chapter 14 Taxation of  Securitisation Trust
• Chapter 15 Minimum Alternate Tax
• Chapter 16 AMT
• Chapter 17 Deduction u/s 10AA (SEZ)
• Chapter 18 Taxation of Trust & Institution
• Chapter 19 Advance Tax, TDS & TCS
• Chapter 20 Taxation of VDA
• Chapter 21 Assessment Procedure
• Chapter 22 Appeals & Revisions
• Chapter 23 Dispute Resolution Committee
• Chapter 24 Miscellaneous Provisions
• Chapter 25 Penalties & Prosecutions
• Chapter 26 Black Money Act, 2015
• Chapter 27 Deduction U/C VI-A
• Chapter 28 Clubbing of Income
• Chapter 29 Set-Off & C/F of Losses
• Chapter 30 GAAR
• Chapter 31 Exempt Income
• Chapter 32 Tax Audit & Ethical Compliance
• Chapter 33 Tonnage Taxation
• Chapter 34 Transfer Pricing
• Chapter 35 Non-Resident & NRI Taxation
• Chapter 36 Double Taxation Relief (DTAA)
• Chapter 37 Advance Ruling (BOAR)
• Chapter 38 Equalisation Levy
• Chapter 39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties
• Chapter 40 Application & Interpretation of Tax Treaties
• Chapter 41 Base Erosion & Profit Shifting (BEPS)
• Chapter 42 Foreign Tax Credit Rule
• Chapter 43  Conversion of Foreign Currency Income into Indian Currency
• Chapter 44 Remaining Case Laws & Concepts