Practical Learning Series — Direct Taxes and International Taxation (CA FINAL) Dr. Ravi Gupta • Individuals and entities involved

• Individuals and entities involved in property transactions requiring statutory compliance

• Registration procedures and compliance requirements

along with practical applications in the realm of international taxation

• Tax administration officials and policy analysts

and provides examples

Practical Learning Series — Direct Taxes and International Taxation (CA FINAL) Dr. Ravi Gupta • Individuals and entities involvedThis edition of Direct Taxes & International Taxation (Vol. I & II) for CA Final, authored by CA G. Sekar and published by Commercial Law Publishers (India) Pvt. Ltd., is updated for the examinations scheduled for May 2026, September 2026, and January 2027. The 3rd Edition (February 2026) is meticulously revised in accordance with the latest amendments introduced by the Finance Act, 2025, and is designed as a comprehensive and exam oriented resource