- Module-1 - [Initial pages](https://resource.cdn.icai.org/83401bos201224-int.pdf) - [Chapter 1: Basic Concepts](https://resource.cdn.icai.org/82207bos66248.pdf) - [Chapter 2: Incomes which do not form part of Total Income](https://resource.cdn.icai.org/82264bos66335.pdf) - [Chapter 3: Profits and Gains of Business or Profession](https://resource.cdn.icai.org/82401bos66465.pdf) - [Chapter 4: Capital Gains](https://resource.cdn.icai.org/82586bos66702.pdf) - [Chapter 5: Income from Other Sources](https://resource.cdn.icai.org/82646bos66747.pdf) - [Chapter 6: Income of Other Persons included in Assessee’s Total Income](https://resource.cdn.icai.org/82697bos66769-cp6.pdf) - [Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses](https://resource.cdn.icai.org/82698bos66769-cp7.pdf) - [Chapter 8: Deductions from Gross Total Income](https://resource.cdn.icai.org/82971bos67076.pdf) - [Annexure](https://resource.cdn.icai.org/83102bos67185.pdf) - Module-2 - [Initial pages](https://resource.cdn.icai.org/83363bos67386-m2.pdf) - [Chapter 9: Assessment of Various Entities](https://resource.cdn.icai.org/83135bos67211-cp9.pdf) - [Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities](https://resource.cdn.icai.org/83228bos67301.pdf) - [Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion](https://resource.cdn.icai.org/83145bos67220-cp11.pdf) - [Chapter 12: Taxation of Digital Transactions](https://resource.cdn.icai.org/83146bos67220-cp12.pdf) - Module-3 - [Initial pages](https://resource.cdn.icai.org/83387bos191224i.pdf) - [Chapter 13: Deduction, Collection and Recovery of Tax](https://resource.cdn.icai.org/83379boc191224a.pdf) - [Chapter 14: Income Tax Authorities](https://resource.cdn.icai.org/83380boc191224b.pdf) - [Chapter 15: Assessment Procedure](https://resource.cdn.icai.org/83381bos191224c.pdf) - [Chapter 16: Appeals and Revision](https://resource.cdn.icai.org/83382bos191224d.pdf) - [Chapter 17: Dispute Resolution](https://resource.cdn.icai.org/83383bos191224e.pdf) - [Chapter 18: Miscellaneous Provisions](https://resource.cdn.icai.org/83384bos191224f.pdf) - [Chapter 19: Provisions to Counteract Unethical Tax Practices](https://resource.cdn.icai.org/83385bos191224g.pdf) - [Chapter 20: Tax Audit and Ethical Compliances](https://resource.cdn.icai.org/83386bos191224h.pdf) - Module-4 - [Initial pages](https://resource.cdn.icai.org/83364bos67386-m4.pdf) - [Chapter 21: Non Resident Taxation](https://resource.cdn.icai.org/83136bos67211-cp21.pdf) - [Chapter 22: Double Taxation Relief](https://resource.cdn.icai.org/83107bos67187-cp22.pdf) - [Chapter 23: Advance Rulings](https://resource.cdn.icai.org/83120bos67191-cp23.pdf) - [Chapter 24: Transfer Pricing](https://resource.cdn.icai.org/83121bos67191-cp24.pdf) - [Chapter 25: Fundamentals of BEPS](https://resource.cdn.icai.org/83244bos67303-cp25.pdf) - [Chapter 26: Application and Interpretation of Tax Treaties](https://resource.cdn.icai.org/83108bos67187-cp26.pdf) - [Chapter 27: Overview of Model Tax Conventions](https://resource.cdn.icai.org/83122bos67191-cp27.pdf) - [Chapter 28: Latest Developments in International Taxation](https://resource.cdn.icai.org/83245bos67303-cp28.pdf) - [Annexure](https://resource.cdn.icai.org/83402bos-ann-m4.pdf)