Select a chapter to browse resources.
| Chapter | MTP | RTP | PYQ | Notes |
|---|---|---|---|---|
| 1 — Basic Concepts | ✓ | ✓ | ✓ | – |
| 2 — Incomes which do not form part of Total Income | ✓ | ✓ | ✓ | – |
| 3 — Profits and Gains of Business or Profession | ✓ | ✓ | ✓ | – |
| 4 — Capital Gains | ✓ | ✓ | ✓ | – |
| 5 — Income from Other Sources | – | – | ✓ | – |
| 6 — Income of Other Persons included in Assessee’s Total Income | ✓ | – | ✓ | – |
| 7 — Aggregation of Income, Set Off or Carry Forward of Losses | ✓ | ✓ | ✓ | – |
| 8 — Deductions from Gross Total Income | ✓ | ✓ | ✓ | – |
| 9 — Assessment of Various Entities | ✓ | ✓ | ✓ | – |
| 10 — Assessment of Trusts and Institutions, Political Parties and Other Special Entities | ✓ | ✓ | – | – |
| 11 — Tax Planning, Tax Avoidance and Tax Evasion | ✓ | – | ✓ | – |
| 12 — Taxation of Digital Transactions | ✓ | ✓ | ✓ | – |
| 13 — Deduction, Collection and Recovery of Tax | ✓ | ✓ | ✓ | – |
| 14 — Income Tax Authorities | ✓ | ✓ | ✓ | – |
| 15 — Assessment Procedure | ✓ | ✓ | ✓ | – |
| 16 — Appeals and Revision | ✓ | ✓ | ✓ | – |
| 17 — Dispute Resolution | ✓ | ✓ | ✓ | – |
| 18 — Miscellaneous Provisions | ✓ | ✓ | ✓ | – |
| 19 — Provisions to Counteract Unethical Tax Practices | ✓ | ✓ | ✓ | – |
| 20 — Tax Audit and Ethical Compliances | ✓ | – | ✓ | – |
| 21 — Non Resident Taxation | ✓ | ✓ | ✓ | – |
| 22 — Double Taxation Relief | ✓ | ✓ | ✓ | – |
| 23 — Advance Rulings | ✓ | ✓ | ✓ | – |
| 24 — Transfer Pricing | ✓ | ✓ | ✓ | – |
| 25 — Fundamentals of BEPS | ✓ | – | ✓ | – |
| 26 — Application and Interpretation of Tax Treaties | ✓ | ✓ | ✓ | – |
| 27 — Overview of Model Tax Conventions | ✓ | ✓ | ✓ | – |
| 28 — Latest Developments in International Taxation | – | – | ✓ | – |