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CA Final Direct Tax Laws By Arvind Tuli

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The Income-tax Act, 1961 and Rules thereunder (90 marks)

The Wealth-tax Act, 1957 and Rules there under (10 marks)

While covering the direct tax laws, students should familiarise themselves with considerations relevant to tax management. These may include tax considerations with regard to specific management decisions, foreign collaboration agreements, international taxation, amalgamations, tax incentives, personnel compensation plans, inter-relationship of taxation and accounting, with special reference to relevant accounting standards and other precautions to be observed to maximise tax relief. Further, they should have a basic understanding about the ethical considerations in tax management and compliance with taxation laws.

Table of contents


Chapters Subject Content
Chapter 1 Basics
Topic: 1.1 Pre Class How to read the Act
Topic: 1.2 Brief understanding of Circulars, Rules and Notifications
Topic: 1.3 Case Study, their Relevance and Importance of Interpretations
Chapter 2 Basis of Charge 
Topic: 2.1 Sec 4 Basis of Charge
Topic: 2.2 Concept of Person, Previous year, Assessment Year, Total Income & Other Basics Part A
Topic: 2.3 Concept of Person, Previous year, Assessment Year, Total Income & Other Basics Part B
Topic: 2.4 Concept of Person, Previous year, Assessment Year, Total Income & Other Basics Part C
Topic: 2.5 Concept of Person, Previous year, Assessment Year, Total Income & Other Basics Part D
Topic: 2.6 Concept of Person, Previous year, Assessment Year, Total Income & Other Basics Part E
Chapter 3 Person & Residential Status & Rates of Tax
Topic: 3.1 Person, residential status and rates of tax
Topic: 3.2 Formation/creation of each artificial person, rates of tax and how to compute residential status of each
Chapter 4 Indian, Foreign Receipt & Accrual
Topic: 4.1 Indian, Foreign Receipt and Accrual Part A
Topic: 4.2 Indian, Foreign Receipt and Accrual Part B
Topic: 4.3 Indian, Foreign Receipt and Accrual Part C
Topic: 4.4 Indian, Foreign Receipt and Accrual Part D
Topic: 4.5 Indian, Foreign Receipt and Accrual Part E
Topic: 4.6 Indian, Foreign Receipt and Accrual Part F
Chapter 5 House Property
Topic: 5.1 Understanding the Asset Building & Land Appurtenant thereto and Sec 22 Basis of Charge
Topic: 5.2 Computation of GAV, Composite Rent & Deductions for Unrealised Rent, TDS in rent & its Treatment
Topic: 5.3 Deductions u/s 24(a), 24(b) for Interest and Disallowance u/s 25 and Income from House Property located outside India
Topic: 5.4 Computation of Income from House Property for Different Categories of Persons
Topic: 5.5 Recovery of Unrealised Rent and Treatment for Arrears of Rent
Chapter 6 Salary
Topic: 6.1 Salary
Chapter 7 TDS & TCS
Topic: 7.1 TDS Basics
Topic: 7.2 TDS Sec  192, 194E, 194IA
Topic: 7.3 TDS Sec 193, 194, 194A
Topic: 7.4 TDS Sec 194B, 194G, 194H 
Topic: 7.5 TDS Sec 194C, 194I, 194J 
Topic: 7.6 TDS Sec 194LB, 194LC, 194LD, 195
Topic: 7.7 Procedure of TDS
Topic: 7.8 Procedure of TCS
Topic: 7.9 Amendment Finance Act, 2014
Chapter 8 Business & Profession
Topic: 8.1 Receipts Section 28(i)
Topic: 8.2 Receipts Section 28(ii) & (iii)
Topic: 8.3 Receipts Sec 28(iv), (v), (va), (vi) & (vii)
Topic: 8.4 Concept of Diversion & Application
Topic: 8.5 Other Business Receipts
Topic: 8.6 Speculation Business 
Topic: 8.7 Allowability of Expenditure (Basic Rules)
Topic: 8.8 Section 30 & 31
Topic: 8.9 Sec 43B Any tax, duty, cess or fees
Topic: 8.10 Sec 43B Payment to Employees
Topic: 8.11 Sec 43B Sec 36(1)(iii) , Sec 37(1) read with Explanation 8 to Sec 43(1)
Topic: 8.12 Sec 40a(i) & 40a(ia) read with Sec 30 to 37
Topic: 8.13 Sec 80CCD read with Sec 36(1)(iva) & 17(1)(viii)
Topic: 8.14 Sec 35D, 35DD & 35DDA
Topic: 8.15 Donations
Topic: 8.16 Depreciation
Topic: 8.17 Actual Cost u/s 43(1) & Explanations
Topic: 8.18 Section 43A
Topic: 8.19 Sec 40A(2) & 40A(3)
Topic: 8.20 Sec  36(1)(vii) & 41(1) 
Topic: 8.21 Sec 37(1) & misc. provisions
Topic: 8.22 Sec 35ABB, Sec 32AC, Sec 35AD
Topic: 8.23 Sec 44AA, 44AB, 44AD, 44AE
Topic: 8.24 Sec 33AB, Sec 2(1A), Sec 10(1), Rule 8, 7A & 7B, Partial Integration & Sec33ABA
Topic: 8.25 Sec 145A, 68 to 69D, 269SS & 269T
Chapter 9 Capital Gains
Topic: 9.1 Sec 2(14) Capital Asset and Exempted Capital Assets  
Topic: 9.2 Sec 2(47) Transfer and Certain Exempted Transfers
Topic: 9.3 Computing Capital Gains for a NDCA
Topic: 9.4 Expenditure on transfer, Section 2(42A) & Difference in the treatment of long term and short term capital asset
Topic: 9.5 Special Cases of Cost of Acquisition Sec 49 & 55 and Cost of improvement and relevant case study Sec 49(1) and asset acquired before 01/04/81
Topic: 9.6 Special Cases of Cost of Acquisition Sec 49 & 55 and Cost of improvement and relevant case study Sec 51, COI and Case Study
Topic: 9.7 Computing Capital Gains for a DCA – Sec 50(1) and (2)
Topic: 9.8 Capital gains in Special Cases Sec 45(1A)
Topic: 9.9 Capital gains in Special Cases Sec 45(5), Sec 10(37) and 194LA
Topic: 9.10 Capital gains in Special Cases Sec 50B
Topic: 9.11 Capital gains in Special Cases Sec 45(2)
Topic: 9.12 Treatment of securities  read with Sec 10(38), Sec 111A, 45(2A), 1st Proviso to Sec 48
Topic: 9.13 Treatment of Gifts Sec 56(2)(vii) read with Sec 49(4) and 50C & 43CA
Topic: 9.14 Treatment of Gifts Sec 56(2)(viia), Treatment of ESOP and Buy Back of Shares 
Topic: 9.15 Exemption Sec 54, 54B, 54F, 54EC Basics and Case Study of Sec 54
Topic: 9.16 Exemption Sec 54, 54B, 54F, 54EC Other Case Study
Topic: 9.17 Exemption Sec 54D, 54G, 54GA 
Topic: 9.18 Exemption Sec 54GB
Topic: 9.19 Tax on Capital Gains
Chapter 10 Business Re-organisation
Topic: 10.1 Transfers between a Holding & Subsidiary Company
Topic: 10.2 Treatment for distribution at the time of reduction of share capital
Topic: 10.3 Treatment for transfer at the time of Liquidation of a Company
Topic: 10.4 Treatment for transfer covered by Sec 47(xiii) and (xiv)
Topic: 10.5 Amalgamation
Topic: 10.6 Demerger
Topic: 10.7 Conversion of Company to LLP Sec 47(xiiib)
Chapter 11 Other Sources
Topic: 11.1 Sec 56(2) Dividend , Sec 2(22)(a) and (b)
Topic: 11.2 Sec 2(22)(e)
Topic: 11.3 Sec 56(2) Other Incomes from Other Sources
Topic 11.4 Sec 56(1) & Deductions
Chapter 12 Clubbing of Income
Topic: 12.1 Concepts of Clubbing, Sec 60 to 63 and 64(1)(iv)
Topic: 12.2 Sec 64(1)(iv) to (viii) and 64(1A) 
Topic: 12.3 Sec 64(2), 64(1)(ii) and 65
Chapter 13 Set off and Carry Forward of Losses
Topic: 13.1 Set off of Losses Basics
Topic: 13.2 Carry Forward of Losses
Chapter 14 Assessment of HUF
Topic: 14.1 Assessment of HUF
Chapter 15 Assessment of Firm & AOP
Topic: 15.1 Treatment of a Firm Sec 184, 185, 187, 188, 188A & 189
Topic: 15.2 Deduction u/s 40(b)
Topic: 15.3 Section 75 & 78
Topic: 15.4 Assessment of AOP
Chapter 16 MAT & AMT
Topic: 16.1 Minimum Alternate Tax (MAT)
Topic: 16.2 Alternate Minimum Tax (AMT)
Chapter 17 Charitable trusts
Topic: 17.1 Assessment of Charitable Trust Overview and Sec 12AA Registration
Topic: 17.2 Voluntary Contributions
Topic: 17.3 Application of Income and Accumulation of Income Sec 11(1) and 11(2)
Topic: 17.4 Forfeiture of Exemption Sec 13 and Cancellation of Registration Certificate
Topic: 17.5 Sec 2(15) Defining Charitable and Religious Purpose
Chapter 18 Assessment Procedure
Topic: 18.1 Overview and Return of Income Section 139(1)
Topic: 18.2 Return of Income Section 139(3), (4), (5) & 142(1)
Topic: 18.3 Return of Income Section 139(9), (4A), (4B), (4C), (4D), 140 & 142A
Topic: 18.4 Self Assessment & Advance Tax Part A
Topic: 18.5 Self Assessment & Advance Tax Part B
Topic: 18.6 Collecting Information Sec 142
Topic: 18.7 Sec 143(1)
Topic: 18.8 Sec 143(3)
Topic: 18.9 Sec 144 
Topic: 18.10 Sec 144A & 147 Part A
Topic: 18.11 Sec 144A & 147 Part B
Topic: 18.12 Sec 144A & 147 Part C
Topic: 18.13 Sec 154 Part A
Topic: 18.14 Sec 154 Part B
Topic: 18.15 Sec 144C & 285BA
Topic: 18.16 Appeals & Revision CIT Part A
Topic: 18.17 Appeals & Revision CIT Part B
Topic: 18.18 Appeal to ITAT PART A
Topic: 18.19 Appeal to ITAT PART B
Topic: 18.20 Appeal to HC & SC
Topic: 18.21 Revision Sec 263 & 264
Chapter 19 Income Tax Authorities
Topic: 19.1 Section 133 and 133(A)
Topic: 19.2 Section 131 and 132
Topic: 19.3 Section 132A and 153 A, B, C
Chapter 20 Advance Ruling for Non Residents
Topic: 20.1 Authority for Advance Rulings
Chapter 21 Assessment of Non Residents
Topic: 21.1 Section 44B
Topic: 21.2 Section 44BB, 44BBA and 44BBB
Topic: 21.3 Section 115A, 115AB, 115AC, 115AD, 115BBA, 44DA and Chapter XIIA
Topic: 21.4 DTAA
Chapter 22 Other Provisions
Topic: 22.1 Settlement Commission
Topic: 22.2 Section 10AA and Provisional Attachment
Topic: 22.3 Taxation Regime for REITs and InVITs
Chapter 23 Transfer Pricing
Topic: 23.1 Basics Section 92A and 92B
Topic: 23.2 Computing Arms Length Price (Part A)
Topic: 23.3 Computing Arms Length Price (Part B)
Topic: 23.4 Reference to Transfer Pricing Officer and Penalties
Topic: 23.5 Other Misc. Provisions
Topic: 23.6 Specified Domestic Transactions
Topic: 23.7 E-Commerce and Section 94A
Chapter 24 Penalties & Prosecution
Topic: 24.1 Penalties & Prosecution
Chapter 25 Amendments, Case Study, RTP May,16
Topic: 25.1 Part 1 Deduction
Topic: 25.2 Part 2 Sec 6 - 9
Topic: 25.3 Part 3 Business & Profession
Topic: 25.4 Part 4
Topic: 25.5 Part 5


About faculty of CA Final Direct Tax Laws By Arvind Tuli

Arvind Tuli
CA Arvind Tuli is a Chartered Accountant from 1996 batch and has been teaching Income Tax to CA Final level students for over 15 years. He has authored 3 books on the subject - Conceptual clarity on Income Tax, Service Tax and VAT; Conceptual clarity on Income Tax; and Conceptual clarity of Income Tax Problems.

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