{"product_id":"international-taxation-book-2026-india-income-tax-guide","title":"International Taxation Book 2026 India Guide Income Tax Act","description":"\u003ch2 data-section-id=\"18rf14f\" data-start=\"488\" data-end=\"516\"\u003eOVERVIEW\u003c\/h2\u003e\n\u003cp data-start=\"518\" data-end=\"857\"\u003e\u003cstrong data-start=\"518\" data-end=\"580\"\u003eUnderstanding of International Taxation by Ram Dutt Sharma\u003c\/strong\u003e is a comprehensive and practical guide designed to simplify complex cross-border taxation concepts under Indian law. Based on the Income Tax Act, 2025 and amended by the Finance Act, 2026, this latest edition is an essential resource for professionals and students in India.\u003c\/p\u003e\n\u003cp data-start=\"859\" data-end=\"1170\"\u003eThis book provides in-depth clarity on international taxation principles, making it highly relevant for CA, CS, CMA aspirants as well as law students in India. It also serves as a reliable \u003cstrong data-start=\"1048\" data-end=\"1088\"\u003eguide for judiciary exam preparation\u003c\/strong\u003e, especially for understanding taxation aspects in commercial and corporate law.\u003c\/p\u003e\n\u003cp data-start=\"1172\" data-end=\"1374\"\u003eRecognized among the \u003cstrong data-start=\"1193\" data-end=\"1225\"\u003ebest taxation books in India\u003c\/strong\u003e, this book combines conceptual clarity with practical insights, helping readers understand real-world application of international tax provisions.\u003c\/p\u003e\n\u003chr data-start=\"1376\" data-end=\"1379\"\u003e\n\u003ch2 data-section-id=\"1wpsju5\" data-start=\"1381\" data-end=\"1401\"\u003eKEY FEATURES\u003c\/h2\u003e\n\u003cul data-start=\"1405\" data-end=\"1901\"\u003e\n\u003cli data-section-id=\"i4avr5\" data-start=\"1405\" data-end=\"1457\"\u003e✔ Title: Understanding of International Taxation\u003c\/li\u003e\n\u003cli data-section-id=\"4qv7p4\" data-start=\"1459\" data-end=\"1492\"\u003e✔ Author: \u003cstrong data-start=\"1471\" data-end=\"1490\"\u003eRam Dutt Sharma\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"yctwxj\" data-start=\"1494\" data-end=\"1558\"\u003e✔ Publisher: \u003cstrong data-start=\"1509\" data-end=\"1556\"\u003eCommercial Law Publishers (India) Pvt. Ltd.\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"19bcsga\" data-start=\"1560\" data-end=\"1617\"\u003e✔ \u003cstrong data-start=\"1564\" data-end=\"1615\"\u003eEdition: 2026 (As amended by Finance Act, 2026)\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"14xg3fr\" data-start=\"1619\" data-end=\"1669\"\u003e✔ Based on \u003cstrong data-start=\"1632\" data-end=\"1667\"\u003eIncome Tax Act, 2025 provisions\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1ctemy5\" data-start=\"1671\" data-end=\"1725\"\u003e✔ Covers international taxation concepts in detail\u003c\/li\u003e\n\u003cli data-section-id=\"95j0vm\" data-start=\"1727\" data-end=\"1781\"\u003e✔ Ideal for \u003cstrong data-start=\"1741\" data-end=\"1779\"\u003eCA \/ CS \/ CMA \u0026amp; law students India\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"xe3m1a\" data-start=\"1783\" data-end=\"1842\"\u003e✔ Useful for \u003cstrong data-start=\"1798\" data-end=\"1840\"\u003ejudiciary exam \u0026amp; professional practice\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"qz8rru\" data-start=\"1844\" data-end=\"1901\"\u003e✔ \u003cstrong data-start=\"1848\" data-end=\"1899\"\u003eHardcover \/ Hardbound binding (premium quality)\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"1905\" data-end=\"1908\"\u003e\n\u003ch2 data-section-id=\"66qchz\" data-start=\"1910\" data-end=\"1939\"\u003eWHAT THIS BOOK COVERS\u003c\/h2\u003e\n\u003ch3 data-section-id=\"13rnhso\" data-start=\"1943\" data-end=\"1984\"\u003eInternational Taxation Fundamentals\u003c\/h3\u003e\n\u003cul data-start=\"1986\" data-end=\"2098\"\u003e\n\u003cli data-section-id=\"1h92f0h\" data-start=\"1986\" data-end=\"2021\"\u003eScope of international taxation\u003c\/li\u003e\n\u003cli data-section-id=\"6ll4qv\" data-start=\"2023\" data-end=\"2058\"\u003eResidential status \u0026amp; taxability\u003c\/li\u003e\n\u003cli data-section-id=\"bs5qc8\" data-start=\"2060\" data-end=\"2098\"\u003eSource vs residence-based taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1hdjc44\" data-start=\"2102\" data-end=\"2132\"\u003eDouble Taxation \u0026amp; Relief\u003c\/h3\u003e\n\u003cul data-start=\"2134\" data-end=\"2262\"\u003e\n\u003cli data-section-id=\"qout2t\" data-start=\"2134\" data-end=\"2181\"\u003eDouble Taxation Avoidance Agreements (DTAA)\u003c\/li\u003e\n\u003cli data-section-id=\"1if55p3\" data-start=\"2183\" data-end=\"2225\"\u003eMethods of eliminating double taxation\u003c\/li\u003e\n\u003cli data-section-id=\"1j05qz1\" data-start=\"2227\" data-end=\"2262\"\u003eTax treaties and interpretation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1mg2btw\" data-start=\"2266\" data-end=\"2297\"\u003eIncome Tax Act Provisions\u003c\/h3\u003e\n\u003cul data-start=\"2299\" data-end=\"2399\"\u003e\n\u003cli data-section-id=\"c69pk4\" data-start=\"2299\" data-end=\"2331\"\u003eCross-border income taxation\u003c\/li\u003e\n\u003cli data-section-id=\"129o66a\" data-start=\"2333\" data-end=\"2370\"\u003eForeign income \u0026amp; tax implications\u003c\/li\u003e\n\u003cli data-section-id=\"1wjwurm\" data-start=\"2372\" data-end=\"2399\"\u003eTransfer pricing basics\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"rzkdsr\" data-start=\"2403\" data-end=\"2441\"\u003ePractical \u0026amp; Professional Aspects\u003c\/h3\u003e\n\u003cul data-start=\"2443\" data-end=\"2536\"\u003e\n\u003cli data-section-id=\"1ctc002\" data-start=\"2443\" data-end=\"2473\"\u003eInternational tax planning\u003c\/li\u003e\n\u003cli data-section-id=\"12xobh5\" data-start=\"2475\" data-end=\"2502\"\u003eCompliance requirements\u003c\/li\u003e\n\u003cli data-section-id=\"1dz3g9s\" data-start=\"2504\" data-end=\"2536\"\u003eReal-world case applications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2540\" data-end=\"2543\"\u003e\n\u003ch2 data-section-id=\"v4ykw4\" data-start=\"2547\" data-end=\"2569\"\u003eWHO SHOULD BUY\u003c\/h2\u003e\n\u003cul data-start=\"2573\" data-end=\"2730\"\u003e\n\u003cli data-section-id=\"333mjn\" data-start=\"2573\" data-end=\"2604\"\u003e✔ CA Final \/ Inter students\u003c\/li\u003e\n\u003cli data-section-id=\"br2jro\" data-start=\"2606\" data-end=\"2630\"\u003e✔ CS \u0026amp; CMA aspirants\u003c\/li\u003e\n\u003cli data-section-id=\"25hio\" data-start=\"2632\" data-end=\"2659\"\u003e✔ Law students in India\u003c\/li\u003e\n\u003cli data-section-id=\"1mvejse\" data-start=\"2661\" data-end=\"2691\"\u003e✔ Judiciary exam aspirants\u003c\/li\u003e\n\u003cli data-section-id=\"15zq0ij\" data-start=\"2693\" data-end=\"2730\"\u003e✔ Tax professionals \u0026amp; consultants\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2734\" data-end=\"2737\"\u003e\n\u003ch2 data-section-id=\"x3pv02\" data-start=\"2741\" data-end=\"2780\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h2\u003e\n\u003cul data-start=\"2784\" data-end=\"3048\"\u003e\n\u003cli data-section-id=\"14cwrjo\" data-start=\"2784\" data-end=\"2847\"\u003e✔ One of the \u003cstrong data-start=\"2799\" data-end=\"2845\"\u003ebest international taxation books in India\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"19r2dmw\" data-start=\"2849\" data-end=\"2891\"\u003e✔ Updated as per \u003cstrong data-start=\"2868\" data-end=\"2889\"\u003eFinance Act, 2026\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"xlprpt\" data-start=\"2893\" data-end=\"2946\"\u003e✔ Covers both \u003cstrong data-start=\"2909\" data-end=\"2944\"\u003econcept + practical application\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"15jvemq\" data-start=\"2948\" data-end=\"2991\"\u003e✔ Trusted \u003cstrong data-start=\"2960\" data-end=\"2989\"\u003eCommercial Law Publishers\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"16utls9\" data-start=\"2993\" data-end=\"3048\"\u003e✔ Ideal for \u003cstrong data-start=\"3007\" data-end=\"3046\"\u003eexam preparation + professional use\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3052\" data-end=\"3055\"\u003e\n\u003ch2 data-section-id=\"c4pjr7\" data-start=\"3059\" data-end=\"3083\"\u003ePRODUCT DETAILS\u003c\/h2\u003e\n\u003cul data-start=\"3087\" data-end=\"3335\"\u003e\n\u003cli data-section-id=\"13htrlh\" data-start=\"3087\" data-end=\"3141\"\u003e\n\u003cstrong data-start=\"3089\" data-end=\"3099\"\u003eTitle:\u003c\/strong\u003e Understanding of International Taxation\u003c\/li\u003e\n\u003cli data-section-id=\"2cqo7g\" data-start=\"3143\" data-end=\"3174\"\u003e\n\u003cstrong data-start=\"3145\" data-end=\"3156\"\u003eAuthor:\u003c\/strong\u003e Ram Dutt Sharma\u003c\/li\u003e\n\u003cli data-section-id=\"1gayv2b\" data-start=\"3176\" data-end=\"3238\"\u003e\n\u003cstrong data-start=\"3178\" data-end=\"3192\"\u003ePublisher:\u003c\/strong\u003e Commercial Law Publishers (India) Pvt. Ltd.\u003c\/li\u003e\n\u003cli data-section-id=\"1gdb4z6\" data-start=\"3240\" data-end=\"3265\"\u003e\n\u003cstrong data-start=\"3242\" data-end=\"3255\"\u003eLanguage:\u003c\/strong\u003e English\u003c\/li\u003e\n\u003cli data-section-id=\"19tg0pg\" data-start=\"3267\" data-end=\"3296\"\u003e\n\u003cstrong data-start=\"3269\" data-end=\"3281\"\u003eEdition:\u003c\/strong\u003e Edition 2026\u003c\/li\u003e\n\u003cli data-section-id=\"1f6k99r\" data-start=\"3298\" data-end=\"3335\"\u003e\n\u003cstrong data-start=\"3300\" data-end=\"3311\"\u003eFormat:\u003c\/strong\u003e Hardcover (Hardbound)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3339\" data-end=\"3342\"\u003e\n\u003ch2 data-section-id=\"14cn55b\" data-start=\"3346\" data-end=\"3363\"\u003eBENEFITS\u003c\/h2\u003e\n\u003cul data-start=\"3367\" data-end=\"3557\"\u003e\n\u003cli data-section-id=\"1l8tm0\" data-start=\"3367\" data-end=\"3419\"\u003e✔ Strong understanding of international taxation\u003c\/li\u003e\n\u003cli data-section-id=\"h6f667\" data-start=\"3421\" data-end=\"3464\"\u003e✔ Helps in clearing CA \/ CS \/ CMA exams\u003c\/li\u003e\n\u003cli data-section-id=\"1gcj5o6\" data-start=\"3466\" data-end=\"3508\"\u003e✔ Practical knowledge for tax planning\u003c\/li\u003e\n\u003cli data-section-id=\"n91668\" data-start=\"3510\" data-end=\"3557\"\u003e✔ Builds expertise in cross-border taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3561\" data-end=\"3564\"\u003e\n\u003ch2 data-section-id=\"1hqev2n\" data-start=\"3568\" data-end=\"3591\"\u003eCALL TO ACTION\u003c\/h2\u003e\n\u003cp data-start=\"3595\" data-end=\"3729\"\u003e📘 Upgrade your taxation knowledge with the latest 2026 edition.\u003cbr data-start=\"3659\" data-end=\"3663\"\u003eHigh-demand professional book — order now before stock runs out.\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45091959046167,"sku":"INTERNATIONAL-TAXATION-RAMDUTT-COMMERCIAL","price":1949.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-04-27T175334.622.jpg?v=1777292939","url":"https:\/\/www.lawpustak.com\/products\/international-taxation-book-2026-india-income-tax-guide","provider":"Lawpustak.com","version":"1.0","type":"link"}