Taxmann DT Question Book By Ravi Chhawchharia For May 27 & Nov 27

DT Question Book Ravi Chhawchharia May 27 & Nov 27

Direct Tax Laws & International Taxation – CRACKER by CA. Ravi Chhawchharia is a book of solved past exam questions for CA Final, Group II, Paper 4. It is part of Taxmann’s CRACKER series of previous exams solved papers.

All solutions are updated as per the Income-tax Act 2025, applicable for Tax Year 2026-27. The questions are drawn mainly from past CA Final exams, up to and including May 2026. There are over 500 of them, from full computations of total income to short theory questions, and every one is answered.

The book follows the two parts of the paper. Part I, Direct Tax Laws (70 marks), runs over 30 chapters. Part II, International Taxation (30 marks), takes up Chapters 31 to 40. The last chapter brings together integrated case studies and MCQs from both parts of the paper.

The Present Publication is the 13th Edition, November 2026, applicable for the CA Final May and Nov. 2027 exams. All solutions are updated as per the Income-tax Act 2025, applicable for Tax Year 2026-27, and past exam questions are covered up to the May 2026 exam. It is authored by CA Ravi Chhawchharia, with the following noteworthy features:

• [Updated as per the Income-tax Act 2025] All solutions are updated as per the Income-tax Act 2025, applicable for Tax Year 2026-27. The questions have been reworked as well. Their years and section references now follow the new Act, so students practise on the law that applies to their exam
• [Past Exam Questions including May 2026] The book covers past CA Final exam questions up to and including the May 2026 exam. Most come from the papers of May 2015 to May 2026. A few older questions are included too, along with some from ICAI’s Revision Test Papers (RTPs) and Mock Test Papers (MTPs)
• [Chapter-wise Marks Distribution and Trend Analysis] Two tables at the front look back at recent papers. The first shows the marks each chapter carried in the descriptive part of eight papers, from May 2023 to May 2026, with the average for each chapter. The second goes through five papers, from Nov. 2024 to May 2026, question by question. It shows each question’s chapter and marks, whether it was compulsory, and whether it was practical or theory
• [500+ Questions with Solutions] The book holds over 500 questions in all. They range from computation problems and case-based questions to theory questions, statements to be examined for correctness, and MCQs. Every question is answered. Descriptive questions carry full answers, and each MCQ carries its correct option
• [MCQs and Integrated Case Studies] Chapter 40 holds 16 integrated case studies and 84 MCQs in all. Most come from the May 2025, Sept. 2025, Jan. 2026 and May 2026 exams, and the rest from ICAI’s RTPs. The case studies mix topics from both parts of the paper, such as search assessments, TDS, trusts, transfer pricing and the taxation of non-residents
• [Solutions that Show the Working] Solutions explain why, not just what. Computations explain the adjustments they make, citing the section of the Income-tax Act 2025 and, where relevant, the court ruling relied on. Where a question allows another view, the solution sets out the alternative answer as well
• [Linked to the ICAI Study Material] A table at the front maps Chapters 1 to 39 to the matching lessons of the ICAI Study Material. Students can move between this book and the Study Material with ease

Chapters 1 to 39 share a common plan, and Chapter 40 has a layout of its own:

• Chapter Opening — The chapter opens with its number and title and goes straight into the questions
• Question Boxes — Questions are numbered from Q1 within each chapter and set in shaded boxes. They run roughly in date order, from older papers to the latest
• Source Tags — Questions end with a tag that shows the exam and the marks, such as [CA Final May 2015] [10 Marks]. Where a question has been set more than once, the tag lists those attempts too. RTP and MTP questions are tagged as such
• Answer Formats — The answer follows straight after the question. Computation questions get a titled statement in rupee columns, such as the computation of total income for Tax Year 2026-27. Many case-based questions are answered under the heads Issue Involved, Provisions Applicable, Analysis and Conclusion. Statement questions usually open with the verdict, correct or not, and theory questions are answered in short paragraphs and points
• Notes and Working Notes — Notes and working notes follow the main answer where needed. They carry the supporting calculations and state any assumption made. A few answers add an Author’s Note, for instance where the solution follows ICAI’s reading of a provision and a literal reading could differ
• Case Study Layout — In Chapter 40, each case study sets out the facts and names its source. MCQs on those facts follow, each with four options and the correct answer right below it. The chapter closes with 16 independent case-study-based MCQs in the same style