Coming soon
Direct Tax Laws-I
The Income-tax Act, 1961 and Rules thereunder
While covering the direct tax laws, students should familiarize themselves with Considerations relevant to tax management.
These may include tax considerations with regard to
(i) specific management decisions
(ii) foreign collaboration agreements,
(iii) International taxation,
(iv) amalgamations, tax incentives
1. Corporate Tax Planning – EA Shrinivas (Mc Graw Hill Education (India) Ltd)
2. Corporate Tax Planning and Management – Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
3. Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
4. Corporate Taxation –H.P Ranina-(Orient Law House, Allahabad)
5. Principles of International Taxation-Carl Fonntag & CS Mathur(Butterworths Lexis Nexis New Delhi)
6. Basic International Taxation-Roy Rohtagi (Kluwer Law International Ltd Sterling House,Londo U.K & Taxmann Publication Pvt Ltd New Delhi
7. Transfer Pricing Manual- S C Mishra
8. Study Material Published by ICAI
9. Scanner: Arun Kumar (Suchitra Prakashans P Ltd)
Note- (1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
(2) If new legislations are enacted in place of the existing legislations relating to
income tax and wealth tax, the syllabus will accordingly include such new legislations in
the place of the existing legislations with effect from the date to be notified by the Institute.
