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CA Final: Direct Tax & Intl Taxation (AY 25-26)

As per New Syllabus of ICAI



Direct Tax

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1-Income Tax: Introduction

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2- Residential Status

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3- Income From Salary

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4- Income from House Property

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5- Profit & Gains of Business or Profession

Lecture 11

Lecture 15

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6- Capital Gains

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7- Income from Other Sources

Lecture 3

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8- Deemed Income

9- Clubbing of Income






10- Set off & Carry Forward of Losses






11- Deduction u/s 80








12- Deduction u/s 10AA

13- Tax Rates






14- Computation of Total Income






15- Alternative Minimum Tax



16- Agricultural Income




17: Return of Income





18- Tax Deducted at Source











19- Tax Collected at Source



20- Advance Tax




21: Assessment of HUF




22: Assessment of Firm






23: Assessment of AOP / BOI



24: Taxation of Mutual Concern

25: Assessment of Charitable Trust










26: Taxation of Political Parties

27: Taxation of Electoral Trust

28: Taxation of Business Trust



29: Taxation of Securitisation Trust



30: Assessment of Co-operative Societies



31: Buy Back of Securities



32: Liquidation of Companies



33: Assessment of Company









36: Tax Planning and Tax Evasion

37: Business Restructuring

38: Income Tax Authorities

39: Assessment Procedures

40: Search & Seizure

41: Assessment of Search & Seizure

42: Appeal & Revision

43: Collection & Recovery





44: Cash Loan, Deposits & Advance

46: Interest Stripping and Dividend Stripping

47: Interest & Fee




International Taxation


48: Advance Ruling

Lecture 1

Lecture 2

49: Double Taxation Avoidance Agreement

50: Tax Treaties

51: Equalisation Levy

52: Taxation of Non Resident

53: Transfer Pricing

54: GAAR











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