- Complete and comprehensive coverage of all the provisions of law
- Topic wise consolidation of sections for complete perspective of the regulation
- 110+ illustrations on the subject to have better understanding
- 600+ case laws across various courts, arranged section wise for ease of reference
- Cross border provisions of capital gains under DTAA and MLI
- Extracts of statutory provisions, Rules, CBDT circulars and Government notifications
Author: Divakar Vijayasarathy
A passionate orator and professor on the subject of international and domestic taxation laws, he has presented numerous seminars across various professional and institutional forums. He has authored more than 15 books most of which have been national publications and has been part of several study groups constituted by various Committees of the Institute of Chartered Accountants of India. A renowned expert on the subject of international tax, he is part of the expert team of ICAI for the certified course on International Taxation. He is a regular columnist and expert consultant for various national publications in India.