CA > Final > Paper 4 – SM

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