CA Final Group 2 Paper 7 Padhuka's Direct Taxes- A Ready Referencer - G. Sekar

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Padhuka's Direct Taxes- A Ready Referencer Both Old and New Syllabus For CA Final By CA G Sekar Applicable for Nov 2018 Exam


This New Edition of Direct Taxes. – A Ready Referencer for Professional Examinations, comes with a refreshing style and presentation, with the following special features

  1. Complete Coverage of the Income Tax Act, 1961 including revised ICDS
  2. Provisions of Law presented in a systematic and structured way.
  3. Quick Understanding of the topics concepts by using Tables and Flowcharts.
  4. Incorporation of Circulars, Notifications and up·-to-date Case Laws in relevant Chapters.
  5. Latest Amendments made by Finance Act, 2017 highlighted and marked for easy reference.
  6. Solved Illustrations as guidance to the Student on how to present answers in Professional Exams.
  7. Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents
  8. Fast Track, Referencer’ with Case Law Highlights for quick revision of all Topics.
  9. Guidance for Systematic Approach for Success in learning Direct Tax Law effectively for Professional Exams

Highlights of this Book

  • Full Syllabus Coverage in Direct Tax Law.
  • Circulars, Notifications and up-to-date Case Law.
  • Amendments made by Finance Act, 2017 highlighted.
  • Solved illustrations as guidance for Exam presentation.
  • Use of Tables & Flowcharts for quick learning.
  • Effective Presentation in a refreshing Style.
  • Chapter Overview at the beginning of each Topic.
  • Fast Track Referencer for quick revision.
  • Step by Step Guide for Conceptual clarity


Part -1 Basic of Income Tax Act, 1961

  1. Basic Concepts in Income Tax Law
  2. Residential Status and Taxability in India
  3. Analysis of Exemptions

Part II Heads of Income & their taxability

  1. Income from Salaries
  2. Income from House Property
  3. Profits and Gains of Business or Profession
  4. Capital Gains
  5. Income from Other Sources

Part III – Computation of total Income

  1. Income of other persons included in Assessee’s Total Income
  2. Set off and Carry Forward of Losses
  3. Deductions under Chapter VI-A
  4. Relief for Salaried Employees
  5. Agricultural Income
  6. Tax Planning

Part IV Taxation of various persons and miscellaneous

  1. Taxation of Individuals
  2. Taxation of HUF
  3. Taxation of Partnership Finn
  4. Taxation of Limited Liability Partnerships
  5. Taxation of Companies
  6. Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
  7. Taxation of Co-operative Societies
  8. Taxation of Association of Persons
  9. Assessment of Trusts
  10. Taxation of Persons – Others
  11. Miscellaneous

Part V – Non-Resident Taxation

  1. Taxation of Non-Residents
  2. Taxation of International Transactions
  3. Double Taxation Avoidance Agreements

Part VI -.ICDS

  1. Income Computation and Disclosure Standards

Part VII- Income Tax Authorities arid Income Tax Assessment

  1. Income Tax Authorities
  2. Assessment Procedure – Duties of Assessee
  3. Assessment Procedure – Powers of the Department
  4. cnt Procedure – Various Assessments
  5. AsseSS1nent Procedure – Income Escaping Assessments
  6. Assessment Procedure – Search Assessment
  7. Liability in Special Cases

Part VIII – Remedies for Assessee and Department

  1. Settlement Commission
  2. Rectification and Revision
  3. Appeals to Various Authorities
  4. Authority for Advance Rulings

Part IX- Collection and Recovery of Tax

  1. Tax Deducted at Source
  2. Advance Tax, Collection and Recovery of ‘fax
  3. Interest
  4. Refunds
  5. Penalties and Prosecutions
More Information
Author G. Sekar
Edition 22nd Edition, July 2020
For for Nov 2020 exam
HSN 49011010
ISBN 9789389564884
Language English
Publisher Commercial