Ready-to-Deploy
Technical learning journeys for professionals
For professional learning and capability building, ready to use today
Source-led on the Income-tax Act, 2025 and latest applicable laws
- Interactive
- Practice and assessment
- LMS-ready
For new professionals
A clear learning loop
On their own
- Collating sections, circulars and articles
- Reading without a sequence
- Unsure what applies to the case in hand
With a journey
- Source-backed in one place, nothing to collate
- Structured one step at a time
- Asynchronous at their own pace
How every journey works
Learn it, then use it
- Learn the subjectConcepts in plain language
- Work a real caseFacts drawn from practice
- Make the callA choice at every turn
- See the consequenceWhere each choice leads
Catalogue
The journeys
Basics of Income TaxFoundations under the Income-tax Act, 2025For New professionals, articles and newly qualified CAs and lawyers entering tax
Covers
- Charge of tax and the tax year
- Residence and scope of total income
- The five heads of income
- Deductions and set-off of losses
- Rates, returns and the 1961 transition
Capital GainsAssets, holding periods, computation and reliefsFor Direct-tax teams, transaction-tax professionals and M&A teams
Covers
- What is a capital asset
- What counts as a transfer
- Short term and long term
- Cost, improvement and the previous owner
- Value rules, reliefs and losses
International TaxationSource rules, withholding and cross-border structuresFor International-tax, direct-tax and transaction-advisory teams
Covers
- Residence and scope of charge
- Income deemed to accrue in India
- Business connection and significant economic presence
- Indirect transfer of Indian assets
- Royalty, technical services, withholding
Foreign Investors and DTAAsTreaty access, income articles and reportingFor International-tax teams and advisers to foreign investors
Covers
- How a treaty applies alongside the Act
- Residence, tax residency certificate and Form 10F
- Permanent establishment
- Dividend, interest, royalty and technical services articles
- Capital gains articles, anti-abuse, reporting
Mergers and DemergersDefinitions, scheme mechanics, tax and accountingFor M&A tax, restructuring and corporate-law teams
Covers
- Statutory definitions of amalgamation and demerger
- Scheme route under the Companies Act, 2013
- Fast-track and tribunal routes
- Tax treatment for the companies and the shareholders
- Losses, accounting and stamp duty
FEMAEntry routes, pricing, borrowings and reportingFor FEMA, regulatory, M&A and finance teams
Covers
- Structure of the Foreign Exchange Management Act, 1999
- Automatic and government routes, sectoral caps
- Pricing guidelines on issue and transfer
- Deferred consideration and escrow
- Borrowings, outbound investment, reporting
In the build
- Buyback of shares
- Capital reduction
- Joint development agreements
- and more
Built on the fundamentals Advanced layers are built to each organisation's needs
Learning examples
Try the learning
Pick a case, make each call and see where it leads
Foreign investment FDI Pricing Three decisions. See whether the price holds Open
Step 1 of 3
Who is buying from whom?
Step 2 of 3
The certified fair value is ₹200 a share. Drag to set the deal price
Step 3 of 3
How old is the valuation certificate on the investment date?
Result
Illustrative learning example
International taxation Indirect Transfer An offshore sale, tested gate by gate. See where India’s charge stops Open
Gate 1 of 3
Drag to set the value of the Indian assets
Gate 2 of 3
Now the value of everything the foreign company owns
Gate 3 of 3
Who is selling? Set the stake and the rights
Last input
Drag to set the gain on the offshore sale
Result
Illustrative learning example
Capital gains Capital Gains Advisory Case Three calls a CA or lawyer has to get right. Watch the tax move with each one Open
Case facts · Kavita Shah
Tax working
Call 1 of 3
Kavita paid nothing for the shares. What is her cost?
Call 2 of 3
The unlisted shares sell for ₹42 lakh, below their ₹47 lakh fair market value. Which value goes in?
Call 3 of 3
She put ₹50 lakh into a new flat. On the date of sale, what else does she own?
Result
- Evidence the father’s purchase to support the cost under section 73 of the Income-tax Act, 2025
- Obtain the fair market value in the prescribed manner under section 79 of the Income-tax Act, 2025
- Test timing and the other-house condition under section 86 of the Income-tax Act, 2025 before claiming relief
Illustrative learning example
Restructuring Merger or Demerger Pick the objective, change one fact, see whether the definition is met Open
Step 1 of 2
What does the business want to do?
Step 2 of 2
Result
- Confirm the scheme route under sections 230 to 232 of the Companies Act, 2013
- Test loss carry-forward under section 116 of the Income-tax Act, 2025
- Settle accounting, stamp duty and filings from the appointed date
Illustrative learning example
Examples are illustrative, not advice. Names and figures are invented. Statutory text is quoted verbatim, current as prepared