International Taxation Ready Reckoner by Daksha Baxi and Surajkumar Shetty is a practical guide to taxing cross-border transactions under the new Income-tax Act 2025, as amended by the Finance Act 2026 and read with the Income-tax Rules 2026. It restates international tax law in the new Act's language and section numbers, so that advisers used to the 1961 Act can move across easily.
The book is organised around the questions professionals face: is the income taxable in India, how do the Act and the Double Taxation Avoidance Agreement (DTAA) interact, and does treaty relief survive permanent establishment, GAAR and the Principal Purpose Test? Each income stream – business profits, royalties, fees for technical services, interest, dividends and capital gains – is worked through under both the Act and the treaty, with withholding tax and transfer pricing aspects. The 4th Edition (2026) suits CAs, tax advisers and multinational finance teams. Paperback, 632 pages.
