Important Topics for CA FINAL DIRECT TAXES

Important Topics to be covered for DT from VG Sir Books  . This is specially for the students who  are referring VG sirs book. other students may also take advantage of it matching the topics in their own book.                   

Dear friends this is  a list of chapters for VG sir books which was as per my study schedule I am not the student of VG Sir but I follow him.  And I have scored 58 by self reading in DT hope u guys may have a better plan but if don’t have u may use it. Do all the provisions from summary book and do questions from respective Module if any time you have any problem to understand any provision then u may refer to that module and similar topics and see the example given there.  

May be VG sir shuffles the module no. so pls look it your self .

And remember never forget to do Latest Amendments and Case laws  

Module-1 Capital Gain

  • Measurement to prevent Generation and circulation of Black Money ( Only one time before Examination)


  • PGBP – Question from Module and provisions from Summary Book.CANOTES

Module- 3

  • Clubbing
  • Wealth Tax
  • Deduction under Chapter VI
  • Deduction under section 10A (must DO it)
  • Amalgamation, Demerger, RE-organization of co-operative society( one time if u have time)


  • MAT
  • Taxation of foreign company
  • Taxation of AOP/BOI
  • Taxation of Firm’s
  • Taxation of LLP
  • AMT(must do it bcs its new concept and till now not asked in exam)
  • Taxation of Charitable Institution
  • Tonnage taxation (must do it – Relevant amendments is there)
  • Taxation of Political Parties.
  • Taxation of Electoral Trust
  • HUF
  • Taxation of Agriculture Income
  • Taxation of Dividend ( section 2(22)..series)
  • Set off Carry forwarded.
  • Other topics you may read one time if u can.

Module- 5

  • Deduction and collection of Tax at Source(TDS)
  • Taxation of Non Resident and Foreign Company
  • DTAA
  • Advance Ruling
  • Assessment Procedure
  • Annual Information Return(one time)


  • Advance Tax
  • Appeal and revision
  • Mandatory and penal interest under section 234A/B/C
  • Assessee in default
  • Miscellaneous topics
  • Transfer Pricing
  • Latest Judiciary (must do it)