- Module-1 - [Chapter 1: Basic Concepts](https://drive.google.com/file/d/1Cmbpi41raxcOGE4JZaqRZef400NE_h9P/view?usp=sharing) - [Chapter 2: Incomes which do not form part of Total Income](https://drive.google.com/file/d/1CpMPG35lGpqk_4bGXW16YK7KiG7POoPj/view?usp=sharing) - [Chapter 3: Profits and Gains of Business or Profession](https://drive.google.com/file/d/1CrjhPcgTf4WIlTDCWcSmKFj-4BCRP8pJ/view?usp=sharing) - [Chapter 4: Capital Gains](https://drive.google.com/file/d/1Cx7f3JC5nb923MknGAGTb4g3XV0NqOup/view?usp=sharing) - [Chapter 5: Income from Other Sources](https://drive.google.com/file/d/1D37lWRM-igJoOOGeYiWcuw2CjHhY5nv8/view?usp=sharing) - [Chapter 6: Income of Other Persons included in Assessee’s Total Income](https://drive.google.com/file/d/1D3PmCRUOrBK0zHY419D23xhcCs_UkJto/view?usp=sharing) - [Chapter 7: Aggregation of Income, Set Off or Carry Forward of Losses](https://drive.google.com/file/d/1D70po_QhDrYefAUmpH5ALnd23BRSgAPA/view?usp=sharing) - [Chapter 8: Deductions from Gross Total Income](https://drive.google.com/file/d/1D8bBD4PlpvRN4zsNAswvv5qlCMpGEEvJ/view?usp=sharing) - [Annexure](https://drive.google.com/file/d/1D95YbocdAOQSWXlwX72klhZQYHPmhdEi/view?usp=sharing) - Module-2 - [Chapter 9: Assessment of Various Entities](https://drive.google.com/file/d/1DKKS_fmFqZqF_LoUFaH-B9exb7GEvGiB/view?usp=sharing) - [Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities](https://drive.google.com/file/d/1DLh0eVpBy0REOSEEM7OMMJ_ptC01Xupw/view?usp=sharing) - [Chapter 11: Tax Planning, Tax Avoidance and Tax Evasion](https://drive.google.com/file/d/1DM0NDzVD7pQi44NEojwHXN8uidVReIqb/view?usp=sharing) - [Chapter 12: Taxation of Digital Transactions](https://drive.google.com/file/d/1DTJzYaWTdnYsw471Zh0jboKi0BJGXZIx/view?usp=sharing) - Module-3 - [Chapter 13: Deduction, Collection and Recovery of Tax](https://drive.google.com/file/d/1Ds5_qvxClMnWTwQRLKK7_MnBJub-_RWf/view?usp=sharing) - [Chapter 14: Income Tax Authorities](https://drive.google.com/file/d/1Dvoqhi7EyEMPEn8zIwAmeYTfTebyvR0m/view?usp=sharing) - [Chapter 15: Assessment Procedure](https://drive.google.com/file/d/1Dyy2YP4OsvehWusDSO_ReCwUFC4iR1q1/view?usp=sharing) - [Chapter 16: Appeals and Revision](https://drive.google.com/file/d/1ECelqS4q_Aa24FePyPJilfpbxPDjsSsD/view?usp=sharing) - [Chapter 17: Dispute Resolution](https://drive.google.com/file/d/1EJ1hLv1JkFC5RGEpz_aq_bLWVwD3aYPo/view?usp=sharing) - [Chapter 18: Miscellaneous Provisions](https://drive.google.com/file/d/1EMkkndpzphcZw_8yQWIXYczW_3NyxwfS/view?usp=sharing) - [Chapter 19: Provisions to Counteract Unethical Tax Practices](https://drive.google.com/file/d/1EXxFyB1EeatMddhEBjyLs6nHnUXgfwdi/view?usp=sharing) - [Chapter 20: Tax Audit and Ethical Compliances](https://drive.google.com/file/d/1EcDh3eiuGPqN43waFFcjoQtmYaT_U5xi/view?usp=sharing) - Module-4 - [Chapter 21: Non Resident Taxation](https://drive.google.com/file/d/1Ek4X6QDsaK7JM7V6WeOR4Y4NFykMkjMY/view?usp=sharing) - [Chapter 22: Double Taxation Relief](https://drive.google.com/file/d/1Eovtmv85dEoPr5OZJRUhgLGUZP7XysFq/view?usp=sharing) - [Chapter 23: Advance Rulings](https://drive.google.com/file/d/1EvqGCXENkFsIiFbSnQpQzJawzimo62tG/view?usp=sharing) - [Chapter 24: Transfer Pricing](https://drive.google.com/file/d/1FHNNkLLAdu7RZEwtgCIQaHMJWovBIE4D/view?usp=sharing) - [Chapter 25: Fundamentals of BEPS](https://drive.google.com/file/d/1FHWOCO77X0UCCIwn3hnCoZDmlyhwhfoW/view?usp=sharing) - [Chapter 26: Application and Interpretation of Tax Treaties](https://drive.google.com/file/d/1FL5mP0uii7djTHFfXG_sy1RHhNkvjRFe/view?usp=sharing) - [Chapter 27: Overview of Model Tax Conventions](https://drive.google.com/file/d/1FO6HBr4wQ5bdL1W_b_9-o1I_EV0Wy1Xf/view?usp=sharing) - [Chapter 28: Latest Developments in International Taxation](https://drive.google.com/file/d/1FRTi9qTDq2p2L524UW7vhxwc3XUJavXb/view?usp=sharing) - [Annexure](https://drive.google.com/file/d/1Fbs2nLf4fybIPTCw1EgauDLnjH2uKJBp/view?usp=sharing)