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Overview

Original Notes & Practical Manual on Direct Tax & International Taxation by CA FINAL & Shirish Vyas is a Practice book on Income Tax on Conferenza, priced at ₹836 (20% off MRP ₹1,045). Published by Commercial Law Publishers. Order online with fast delivery across India.

Price
₹836 · 20% off
Course
Practice
Subject
Income Tax
Original Notes & Practical Manual on Direct Tax & International Taxation

Original Notes & Practical Manual on Direct Tax & International Taxation

by CA FINAL & Shirish Vyas

Commercial Law Publishers

₹836₹1,04520% off
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Book Specifications

Course
Practice
Subject
Income Tax
Author
CA FINAL & Shirish Vyas
Publisher
Commercial Law Publishers

About this book

The 2025 Edition of Direct Tax and International Taxation by CA Shirish Vyas, updated for all amendments made by the Finance Act, 2024. It comes in two parts, Original Notes and a Practice Manual, so concepts and question practice sit alongside each other.

At a glance

Edition2025
AuthorCA Shirish Vyas
Updated forFinance Act, 2024 (No. 2 of 2024)
Exam attemptsMay/Nov 2025 and Jun/Dec 2025 (CA and CMA Final)
PublisherCommercial Law Publishers

What's inside

  • Residential status and scope of total income; income under all heads including Salaries, House Property, Business or Profession, Capital Gains and Other Sources
  • Deductions under Chapter VI-A and exemptions under various provisions
  • Taxation of firms, LLPs, companies and non-residents; MAT and AMT provisions
  • Transfer pricing regulations and the arm's length principle
  • International taxation: DTAA provisions, OECD guidelines and BEPS measures; equalisation levy, GAAR and anti-avoidance measures
  • Tax computation, return filing, assessment procedures, appeals, revisions and penalties, with a Practice Manual of questions and solutions

Who should buy this

  • CA and CMA Final students taking Direct Tax and International Taxation
  • Students who want notes and practice questions as one set
  • Anyone needing coverage aligned to the Finance Act, 2024
Publisher's description

This 2025 Edition of Direct Tax & International Taxation by CA Shirish Vyas, updated with all amendments introduced by the Finance Act, 2024 (No. 2 of 2024), is a comprehensive and exam-focused resource for CA/CMA Final students appearing in May/Nov 2025 and Jun/Dec 2025 examinations. Presented in two parts—Original Notes and Practice Manual—this set is meticulously crafted to ensure complete coverage of the syllabus while enhancing conceptual clarity and exam preparedness.

The Original Notes volume provides an in-depth yet simplified explanation of complex provisions, integrating the latest legislative changes and judicial interpretations. The Practice Manual complements it by offering a wide range of questions with solutions, enabling students to test and strengthen their understanding through rigorous practice.

The content covers the full scope of Direct Tax and International Taxation for CA/CMA Final, including:

• Residential status and scope of total income

• Income under various heads – Salaries, House Property, Business/Profession, Capital Gains, and Other Sources

• Deductions under Chapter VI-A and exemptions under various provisions

• Taxation of firms, LLPs, companies, and non-residents

• Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) provisions

• Transfer pricing regulations and arm’s length principle

• International taxation concepts – DTAA provisions, OECD guidelines, and BEPS measures

• Equalisation levy, GAAR, and anti-avoidance measures

• Tax computation and return filing requirements

• Assessment procedures, appeals, revisions, penalties, and prosecutions

• Case law summaries relevant for exams

• Amendments introduced by the Finance Act, 2024 fully integrated in the text

• Exam-oriented question sets in the Practice Manual with detailed, step-by-step answers

This edition is particularly suitable for:

• CA Final and CMA Final aspirants seeking a one-stop solution for both learning and practice

• Students looking for updated, Finance Act–compliant material for May/Nov 2025 and Jun/Dec 2025 exams

• Professionals wanting a structured, clear reference on Direct and International Taxation provisions

• Trainers and academicians in taxation law

By combining detailed explanatory notes with an exhaustive practice component, this edition equips candidates with the knowledge and problem-solving ability necessary to excel in the CA/CMA Final Direct Tax & International Taxation paper.

Frequently asked questions

What is Original Notes & Practical Manual on Direct Tax & International Taxation?+

The 2025 Edition of Direct Tax and International Taxation by CA Shirish Vyas, updated for all amendments made by the Finance Act, 2024. It comes in two parts, Original Notes and a Practice Manual, so concepts and question practice sit alongside each other. At a glance Edition 202

Who is the author of Original Notes & Practical Manual on Direct Tax & International Taxation?+

CA FINAL & Shirish Vyas (Commercial Law Publishers).

How much does Original Notes & Practical Manual on Direct Tax & International Taxation cost?+

Original Notes & Practical Manual on Direct Tax & International Taxation is available for ₹836 (MRP ₹1045) on Conferenza, with fast delivery.

Which exam is Original Notes & Practical Manual on Direct Tax & International Taxation for?+

Practice — Income Tax.

Is Original Notes & Practical Manual on Direct Tax & International Taxation good for self-study of Income Tax?+

Original Notes & Practical Manual on Direct Tax & International Taxation is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.

Which is the best book for Income Tax?+

There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Original Notes & Practical Manual on Direct Tax & International Taxation by CA FINAL & Shirish Vyas is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.

Is Original Notes & Practical Manual on Direct Tax & International Taxation available as a free PDF download?+

Original Notes & Practical Manual on Direct Tax & International Taxation is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.