CA Final Direct Tax Laws and International Taxation Question Bank PDF: Registered students can get the Direct Tax Laws and International Taxation CA Final DT Study Material, practice manual, question book, new syllabus, chapter wise weightage, CA Final DT Books Chapter Wise Important Questions and Answers all at one place.
The Institute of Chartered Accountants of India has given the links to download CA Final DT Question Book from the official website. Gather the CA Final DT New Syllabus Study Notes for planning the best plan that helps to score the maximum marks.
- CA Final DT Question Bank Study Material
- CA Final DT Question Bank
- International Taxation CA Final Question Bank
- CA Final DT Chapterwise Weightage
- CA Final DT Practice Manual Books
- CA Final DT Syllabus
- FAQs on CA Final DT Question Bank
CA Final DT Question Bank Study Material – CA Final Direct Tax Study Material Summary Notes
ICAI has published the new ICAI CA Final Direct Tax Laws and International Taxation Study Material New Syllabus for May 2023. We already know that it is difficult to clear the CA exam in the first attempt. So, aspirants are advised to collect the CA Final DT Question Bank Study Material Pdf and begin preparation as soon as possible. The question papers give an idea of how to write answers for the exam.
CA Final DT Question Bank
CA Final Direct Tax Laws and International Taxation Question Bank is a place where you find important questions and answers for all chapters. If you don’t have much time for preparation, then focus on these CA Final DT Important Questions to score at least qualifying marks.
- Income from Salaries
- Income from House Property
- Profits and Gains of Business or Profession
- Capital Gains
- Income From Other Sources
- Tax On Conversion of Unaccounted Money
- Income of Other Persons, Included in Assessee’s Total Income
- Set-Off or Carry Forward of Losses
- Deductions from Gross Total Income
- Deduction for Special Economic Zone
- Expenditure on Exempt Income
- Assessment of Charitable/ Religious Trusts, Political Parties & Electoral Trusts
- Taxation of Mutual Concerns
- Minimum Alternate Tax (MAT)
- Taxation of Firms, LLP and AOP/BOI
- Alternate Minimum Tax (AMT)
- Taxation of Business Trusts (REITS, InvITs)
- Application Vs. Diversion of Income
- Assessment Procedures
- Appeals and Revisions
- Survey, Search and Seizure
- Penalties and Prosecutions
- Settlement Commission
- Liability in Special Cases
- Assessment of HUF
- Deduction, Collection and Recovery of Tax
- Miscellaneous Topics, STT/ CTT and IFSC
- Tax Planning, Tax Avoidance and Tax Evasion
International Taxation CA Final Question Bank
CA Final International Taxation Question bank has quick links to download important questions of International Taxation topics.
- Tax Incidence in India
- Non-Resident Taxation
- Double Taxation Relief
- Transfer Pricing
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions
- Application and Interpretation of Tax Treaties
- CA Final DT Paper Nov 2020 (Old Syllabus)
- CA Final DT Paper Nov 2020 (New Syllabus)
CA Final DT Chapterwise Weightage
CA Final Direct Tax Laws and International Taxation Weightage are tabulated here. The table contains the different chapters of the DT and their marking scheme in different public exams. It shows how much a chapter is important during the exam preparation.
CA Final Direct Tax Laws and International Taxation Chapter Wise Weightage
CA Final DT Practice Manual Books
CA Final Study Material for Direct Tax Laws and International Taxation is here. CA Final DT Practice Manual Summary Charts is one of the important book that every student must check to score the best marks. CA Final DT Books Chapter Wise Important Questions and Answers are also covered in these links.
CA Final Direct Tax Practice Manual Summary Charts
Part I: Direct Tax Laws
- Initial Pages
- Chapter 1: Basic Concepts
- Chapter 2: Residence and Scope of Total Income
- Chapter 3: Incomes which do not form part of Total Income
- Chapter 4: Salaries
- Chapter 5: Income from House Property
- Chapter 6: Profits and Gains of Business or Profession
- Chapter 7: Capital Gains
- Chapter 8: Income from Other Sources
- Initial Pages
- Chapter 9: Income of Other Persons included in assessee’s Total Income
- Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
- Chapter 11: Deductions from Gross Total Income
- Chapter 12: Assessment of Various Entities
- Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
- Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
- Initial Pages
- Chapter 15: Deduction, Collection and Recovery of Tax
- Chapter 16: Income-tax Authorities
- Chapter 17: Assessment Procedure
- Chapter 18: Appeals and Revision
- Chapter 19: Dispute Resolution
- Chapter 20: Penalties
- Chapter 21: Offences and Prosecution
- Chapter 22: Liability in Special Cases
- Chapter 23: Miscellaneous Provisions
Part II: International Taxation
- Initial Pages
- Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
- Chapter 2: Non Resident Taxation
- Chapter 3: Double Taxation Relief
- Chapter 4: Advance Rulings
- Chapter 5: Equalisation Levy
- Chapter 6: Application and Interpretation of Tax Treaties
- Chapter 7: Fundamentals of Base Erosion and Profit Shifting
- Chapter 8: Overview of Model Tax Conventions
- Hindi Medium
CA Final DT Syllabus
CA Final Direct Tax and International Taxation New Syllabus is updated here. The subject contains 2 parts i.e Direct Tax Laws and International Taxation. The topics covered under each section are given below.
CA Final Direct Tax Syllabus
Paper 7: Direct Tax Laws and International Taxation
(One Paper – Three hours -100 Marks)
Part I: Direct Tax Laws (70 Marks)
To acquire the ability to analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems.
Law and Procedures under the Income-tax Act, 1961,
1. Basis of charge, residential status, income which does not form part of total income, heads of income, the income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs (Including firms, LLPs, Trusts, AOPs, BOIs, Securitisation Trusts, Business Trusts, Investment Fund, etc.)
2. Special provisions relating to companies and certain persons other than a company¹
3. Provisions relating to charitable and religious trusts and institutions, political parties, and electoral trusts
4. Tax Planning, Tax Avoidance & Tax Evasion
5. Collection & Recovery of Tax, Refunds
6. Income-tax Authorities, Procedure for assessment, Appeals, and Revision
7. Settlement of Tax Cases, Penalties, Offences & Prosecution
8. Liability in Special Cases² (Representative assessees, Executors, etc.)
9. Miscellaneous Provisions and Other Provisions³
1. Including firms, LLPs, Trusts, AOPs, BOIs, Securitsation Trusts, Business Trusts, Investment Fund etc.
2. Representative assessees, Executors etc.
3. The entire income-tax law is included at the Final level. Any residuary provision under the Income-tax Act, 1961, not covered under any of the above specific provisions or under Part II: International Taxation would be covered under “Other Provisions”. Further, if any new Chapter is included in the Income-tax Act, 1961, the syllabus will accordingly include the provisions relating thereto.
Part II: International Taxation (30 Marks)
To develop an understanding of the concepts, principles, and provisions of International Taxation and acquire the ability to apply such knowledge to make computations and to address application-oriented issues.
1. Taxation of international transactions and Non-resident taxation
(i) The provisions under the Income-tax Act, 1961, including Specific provisions relating to Non-residents, Double Taxation Relief, Transfer Pricing & Other Anti-Avoidance Measures, Advance Rulings. (ii) Equalisation levy
2. Overview of Model Tax Conventions – OECD & UN
3. Application and interpretation of Tax Treaties
4. Fundamentals of Base Erosion and Profit Shifting
Note: If any new legislation(s) are enacted in place of existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in the place of the existing legislation(s) with effect from the date to be notified by the Institute. Similarly, if any existing legislation(s)on direct tax laws ceases to be in force, the syllabus will accordingly exclude such legislation(s)with effect from the date to be notified by the Institute.
Further, the specific inclusions/exclusions in any topic covered in the syllabus will be affected by way of Study Guidelines every year, if required. Specific inclusions/exclusions in a topic may also arise due to additions/deletions made every year by the Annual Finance Act.
FAQs on CA Final DT Question Bank
1. Is CA final direct tax tough?
Yes, it is difficult to clear the CA Final Direct Tax exam. It calls for preseverance and constant hard work.
2. How to score good marks in dt ca final?
To score good marks in the exam, concentrate on the more weightage topics during the test preparation. Try to score a minimum of 70 marks in theory and 20+ marks in the objective paper.
3. Can we do self-study for CA Final DT?
Yes, we can self-study for the CA Final DT exams. When you don’t have time to attend the classes, then finish the syllabus via self-study.
4. Which book is best for CA final direct tax?
CA / CMA Final Direct Tax Full Course By CA Bhanwar Borana For May and Nov 24 is the best book for CA Final DT.
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