CA/CMA Final – Compact Handwritten Notes on Direct Tax New Syllabus by CA Bhanwar Borana Applicable for Sep/June/Dec 25 & Jan 26 Exams

Chapter 1 Basics, Tax Rates AY 25-26 & 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 latest development in international taxation
Chapter 43 Foreign Tax Credit Rule
Chapter 44 Conversion of Foreign Currency Income into Indian Currency
Chapter 45 Remaining Case Laws & Concepts