Direct Tax Laws & International Taxation provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect balance between 'detailed studies' and 'summarised approach'. This book covers the entire new syllabus as prescribed by ICAI, and it is written with an explanatory & analytical approach.This book will be helpful for the students of CA-Final, CS-Professional, CMA-Final, M.Com/MBA/LL.B./LL.M. & other professional exams.The Present Publication authored by CA Ravi Chhawchharia, is the 2nd Edition for New Syllabus (Updated till 31-04-2021), with the following noteworthy features:[Detailed Index], which is given at the beginning of the book, helps the students to navigate through the arrangement of sections and other details.[Provisions] have been elucidated in a thorough yet brief manner throughout the book, keeping intact the technical language.[Judicial Decisions] are covered for the following:o Landmark/Prescribed by ICAI - have been highlighted in Bold + Underlined along-with name of such case laws are mentioned before the facts and decisions of the caseo Other Judicial Decisions - where only point decided (i.e. ratio of the case) is relevant & students are not expected to remember the names of such cases, are also covered in this book[Practical Questions along with Updated Solutions] are covered throughout the book, in two formats:o [Questions based on a Particular Section] are given below the provisionso [Questions based on more than one Section] are given at the end of the chapter under the 'Practical Questions' segment[Amended] Law stated in this book is as amended up to 30th April 2021 & Covers the latest applicable provisions and amendments applicable for November 2021 Exams[Judicial Decisions, Circular & Notifications] are covered[Past Exam Questions & Answers] including November 2020 Exam for New/Old SyllabusAlso Available:o [65th Edition] of Taxmann's Direct Taxes Law & Practiceo [2nd Edition] of Taxmann's Cracker on Direct Tax Laws & International Taxationo [2nd Edition] of Taxmann's Class Notes on Direct Tax Laws & International Taxationo [2nd Edition] of Taxmann's Problems & Solutions on Direct Tax Laws & International TaxationContents of this book are as follows:Part I - Direct Tax Lawso Basic Concepts of Income Tax Laws and Tax Rateso Residential Status [Section 6] o Incomes which do not form Part of Total Income [Section 10(1) to Section 10(50)] o Income from Salaries [Section 15 to 17, Section 10(1) to 10(14), Rule 3] o Income from House Property [Section 22 to Section 27] o Profits and Gains of Business or Profession [Section 28 to Section 44DB] o Capital Gains [Section 45 to Section 55A] o Income from Other Sources [Section 56 to Section 59] o Tax on Conversion of Unaccounted Money [Section 56(2)(x), (viib); Section 94; Section 68 to 69D & Section 115BBE] o Income Computation and Disclosure Standardso Income of other Persons, included in Assessee's Total Income (Clubbing of Income) [Section 60 to Section 65] o Set-off of Losses or Carry Forward and Set-off of Losses [Section 70 to Section 80] o Deduction from Gross Total Income [Chapter VI-A - Section 80C to Section 80U] o Taxation of Co-operative Societieso Deduction for Special Economic Zones [Section 10AA] o Taxation of Film Producers/distributorso Taxation of Bonds [Circular No. 2/2002, Dated 15.02.2002] o Expenditure on Exempt Income [Section 14A and Rule 8D] o Agriculture Income & its Tax Treatment [Section 2(1A) and Section 10(1)] o Taxation of Political parties & Electoral Trust Taxation of Political Partieso Taxation of Charitable/Religious Trusts [Section 11 to Section 13, Section 115BBC, Section 164, 164A, Section 10(23C)] o Taxation of Mutual Concernso Minimum Alternate Tax (MAT) [Chapter XII-B] o Taxation of Firms, LLPs, and AOP/BOI [Section 40(b), Section 167B, Section 86] o Alterna