{"id":17226,"date":"2023-03-31T16:41:54","date_gmt":"2023-03-31T11:11:54","guid":{"rendered":"https:\/\/gstguntur.com\/?p=17226"},"modified":"2023-04-28T19:12:47","modified_gmt":"2023-04-28T13:42:47","slug":"ca-final-dt-question-bank","status":"publish","type":"post","link":"https:\/\/gstguntur.com\/ca-final-dt-question-bank\/","title":{"rendered":"CA Final Direct Tax Laws and International Taxation Study Material &#8211; CA Final DT Question Bank Study Material Notes Pdf"},"content":{"rendered":"<p><strong>CA Final Direct Tax Laws and International Taxation Question Bank PDF:<\/strong> 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.<\/p>\n<p>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.<\/p>\n<ul>\n<li><a href=\"#CA_Final_DT_Question_Bank_Study_Material\">CA Final DT Question Bank Study Material<\/a><\/li>\n<li><a href=\"#CA_Final_DT_Question_Bank\">CA Final DT Question Bank<\/a><\/li>\n<li><a href=\"#International_Taxation_CA_Final_Question_Bank\">International Taxation CA Final Question Bank<\/a><\/li>\n<li><a href=\"#CA_Final_DT_Chapterwise_Weightage\">CA Final DT Chapterwise Weightage<\/a><\/li>\n<li><a href=\"#CA_Final_DT_Practice_Manual_Books\">CA Final DT Practice Manual Books<\/a><\/li>\n<li><a href=\"#CA_Final_DT_Syllabus\">CA Final DT Syllabus<\/a><\/li>\n<li><a href=\"#FAQs_on_CA_Final_DT_Question_Bank\">FAQs on CA Final DT Question Bank<\/a>\n<ul>\n<li><a href=\"#Is_CA_final_direct_tax_tough?\">Is CA final direct tax tough?<\/a><\/li>\n<li><a href=\"#How_to_score_good_marks_in_dt_ca_final?\">How to score good marks in dt ca final?<\/a><\/li>\n<li><a href=\"#Can_we_do_self-study_for_CA_Final_DT?\">Can we do self-study for CA Final DT?<\/a><\/li>\n<li><a href=\"#Which_book_is_best_for_CA_final_direct_tax?\">Which book is best for CA final direct tax?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><a id=\"CA_Final_DT_Question_Bank_Study_Material\"><\/a>CA Final DT Question Bank Study Material &#8211; CA Final Direct Tax Study Material Summary Notes<\/h2>\n<p>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.<\/p>\n<h3><a id=\"CA_Final_DT_Question_Bank\"><\/a>CA Final DT Question Bank<\/h3>\n<p>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&#8217;t have much time for preparation, then focus on these CA Final DT Important Questions to score at least qualifying marks.<\/p>\n<ul>\n<li><a title=\"Income from Salaries \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/income-from-salaries-ca-final-dt-question-bank\/\">Income from Salaries<\/a><\/li>\n<li><a href=\"https:\/\/gstguntur.com\/income-from-house-property-ca-final-dt-question-bank\/\">Income from House Property<\/a><\/li>\n<li><a title=\"Profits and Gains of Business or Profession \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/profits-and-gains-of-business-or-profession-ca-final-dt-question-bank\/\">Profits and Gains of Business or Profession<\/a><\/li>\n<li><a title=\"Capital Gains \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/capital-gains-ca-final-dt-question-bank\/\">Capital Gains<\/a><\/li>\n<li><a title=\"Income From Other Sources \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/income-from-other-sources-ca-final-dt-question-bank\/\">Income From Other Sources<\/a><\/li>\n<li><a title=\"Tax On Conversion of Unaccounted Money \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/tax-on-conversion-of-unaccounted-money-ca-final-dt-question-bank\/\">Tax On Conversion of Unaccounted Money<\/a><\/li>\n<li><a title=\"Income of Other Persons, Included in Assessee's Total Income \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/income-of-other-persons-included-in-assessees-total-income-ca-final-dt-question-bank\/\">Income of Other Persons, Included in Assessee&#8217;s Total Income<\/a><\/li>\n<li><a title=\"Set-Off or Carry Forward of Losses \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/set-off-or-carry-forward-of-losses-ca-final-dt-question-bank\/\">Set-Off or Carry Forward of Losses<\/a><\/li>\n<li><a title=\"Deductions from Gross Total Income \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/deductions-from-gross-total-income-ca-final-dt-question-bank\/\">Deductions from Gross Total Income<\/a><\/li>\n<li><a title=\"Deduction for Special Economic Zone \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/deduction-for-special-economic-zone-ca-final-dt-question-bank\/\">Deduction for Special Economic Zone<\/a><\/li>\n<li><a title=\"Expenditure on Exempt Income \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/expenditure-on-exempt-income-ca-final-dt-question-bank\/\">Expenditure on Exempt Income<\/a><\/li>\n<li><a title=\"Assessment of Charitable\/ Religious Trusts, Political Parties &amp; Electoral Trusts \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/assessment-of-charitable-religious-trusts-political-parties-electoral-trusts-ca-final-dt-question-bank\/\">Assessment of Charitable\/ Religious Trusts, Political Parties &amp; Electoral Trusts<\/a><\/li>\n<li><a title=\"Taxation of Mutual Concerns \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/taxation-of-mutual-concerns-ca-final-dt-question-bank\/\">Taxation of Mutual Concerns<\/a><\/li>\n<li><a title=\"Minimum Alternate Tax (MAT) \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/minimum-alternate-tax-mat-ca-final-dt-question-bank\/\">Minimum Alternate Tax (MAT)<\/a><\/li>\n<li><a title=\"Taxation of Firms, LLP and AOP\/BOI \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/taxation-of-firms-llp-and-aop-boi-ca-final-dt-question-bank\/\">Taxation of Firms, LLP and AOP\/BOI<\/a><\/li>\n<li><a title=\"Alternate Minimum Tax (AMT) \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/alternate-minimum-tax-amt-ca-final-dt-question-bank\/\">Alternate Minimum Tax (AMT)<\/a><\/li>\n<li><a title=\"Taxation of Business Trusts (REITS, InvITs) \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/taxation-of-business-trusts-reits-invits-ca-final-dt-question-bank\/\">Taxation of Business Trusts (REITS, InvITs)<\/a><\/li>\n<li><a title=\"Application Vs. Diversion of Income \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/application-vs-diversion-of-income-ca-final-dt-question-bank\/\">Application Vs. Diversion of Income<\/a><\/li>\n<li><a title=\"Assessment Procedures \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/assessment-procedures-ca-final-dt-question-bank\/\">Assessment Procedures<\/a><\/li>\n<li><a title=\"Appeals and Revisions \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/appeals-and-revisions-ca-final-dt-question-bank\/\">Appeals and Revisions<\/a><\/li>\n<li><a title=\"Survey, Search and Seizure \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/survey-search-and-seizure-ca-final-dt-question-bank\/\">Survey, Search and Seizure<\/a><\/li>\n<li><a title=\"Penalties and Prosecutions \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/penalties-and-prosecutions-ca-final-dt-question-bank\/\">Penalties and Prosecutions<\/a><\/li>\n<li><a title=\"Settlement Commission \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/settlement-commission-ca-final-dt-question-bank\/\">Settlement Commission<\/a><\/li>\n<li><a title=\"Liability in Special Cases \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/liability-in-special-cases-ca-final-dt-question-bank\/\">Liability in Special Cases<\/a><\/li>\n<li><a title=\"Assessment of HUF \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/assessment-of-huf-ca-final-dt-question-bank\/\">Assessment of HUF<\/a><\/li>\n<li><a title=\"Deduction, Collection and Recovery of Tax \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/deduction-collection-and-recovery-of-tax-ca-final-dt-question-bank\/\">Deduction, Collection and Recovery of Tax<\/a><\/li>\n<li><a title=\"Miscellaneous Topics, STT\/ CTT and IFSC \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/miscellaneous-topics-stt-ctt-and-ifsc-ca-final-dt-question-bank\/\">Miscellaneous Topics, STT\/ CTT and IFSC<\/a><\/li>\n<li><a title=\"Tax Planning, Tax Avoidance and Tax Evasion \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/tax-planning-tax-avoidance-and-tax-evasion-ca-final-dt-question-bank\/\">Tax Planning, Tax Avoidance and Tax Evasion<\/a><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18776\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-DT-Question-Bank-Study-Material.png\" alt=\"CA Final DT Question Bank Study Material\" width=\"415\" height=\"538\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-DT-Question-Bank-Study-Material.png 415w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-DT-Question-Bank-Study-Material-231x300.png 231w\" sizes=\"(max-width: 415px) 100vw, 415px\" \/><\/p>\n<h3><a id=\"International_Taxation_CA_Final_Question_Bank\"><\/a>International Taxation CA Final Question Bank<\/h3>\n<p>CA Final International Taxation Question bank has quick links to download important questions of International Taxation topics.<\/p>\n<ul>\n<li><a title=\"Tax Incidence in India \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/tax-incidence-in-india-ca-final-dt-question-bank\/\">Tax Incidence in India<\/a><\/li>\n<li><a title=\"Non-Resident Taxation \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/non-resident-taxation-ca-final-dt-question-bank\/\">Non-Resident Taxation<\/a><\/li>\n<li><a title=\"Double Taxation Relief \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/double-taxation-relief-ca-final-dt-question-bank\/\">Double Taxation Relief<\/a><\/li>\n<li><a title=\"Transfer Pricing \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/transfer-pricing-ca-final-dt-question-bank\/\">Transfer Pricing<\/a><\/li>\n<li><a title=\"Advance Rulings \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/advance-rulings-ca-final-dt-question-bank\/\">Advance Rulings<\/a><\/li>\n<li><a title=\"Equalisation Levy \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/equalisation-levy-ca-final-dt-question-bank\/\">Equalisation Levy<\/a><\/li>\n<li><a title=\"Overview of Model Tax Conventions \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/overview-of-model-tax-conventions-ca-final-dt-question-bank\/\">Overview of Model Tax Conventions<\/a><\/li>\n<li><a title=\"Application and Interpretation of Tax Treaties \u2013 CA Final DT Question Bank\" href=\"https:\/\/gstguntur.com\/application-and-interpretation-of-tax-treaties-ca-final-dt-question-bank\/\">Application and Interpretation of Tax Treaties<\/a><\/li>\n<li><a title=\"CA Final DT Paper Nov 2020 (Old Syllabus)\" href=\"https:\/\/gstguntur.com\/ca-final-dt-paper-nov-2020-old-syllabus\/\">CA Final DT Paper Nov 2020 (Old Syllabus)<\/a><\/li>\n<li><a title=\"CA Final DT Paper Nov 2020 (New Syllabus)\" href=\"https:\/\/gstguntur.com\/ca-final-dt-paper-nov-2020-new-syllabus\/\">CA Final DT Paper Nov 2020 (New Syllabus)<\/a><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18777\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/International-Taxation-CA-Final-Question-Bank.png\" alt=\"International Taxation CA Final Question Bank\" width=\"421\" height=\"571\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/International-Taxation-CA-Final-Question-Bank.png 421w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/International-Taxation-CA-Final-Question-Bank-221x300.png 221w\" sizes=\"(max-width: 421px) 100vw, 421px\" \/><\/p>\n<h3><a id=\"CA_Final_DT_Chapterwise_Weightage\"><\/a>CA Final DT Chapterwise Weightage<\/h3>\n<p>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.<\/p>\n<p><strong>CA Final Direct Tax Laws and International Taxation Chapter Wise Weightage<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18772\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-DT-Chapterwise-Weightage.png\" alt=\"CA Final DT Chapterwise Weightage\" width=\"612\" height=\"707\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-DT-Chapterwise-Weightage.png 612w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-DT-Chapterwise-Weightage-260x300.png 260w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18771\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Direct-Tax-Chapter-Wise-Weightage.png\" alt=\"CA Final Direct Tax Chapter Wise Weightage\" width=\"614\" height=\"550\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Direct-Tax-Chapter-Wise-Weightage.png 614w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Direct-Tax-Chapter-Wise-Weightage-300x269.png 300w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><\/p>\n<h3><a id=\"CA_Final_DT_Practice_Manual_Books\"><\/a>CA Final DT Practice Manual Books<\/h3>\n<p><a href=\"https:\/\/gstguntur.com\/ca-final-study-material\/\">CA Final Study Material<\/a> 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.<\/p>\n<p><strong>CA Final Direct Tax Practice Manual Summary Charts<\/strong><\/p>\n<p>Part I: Direct Tax Laws<br \/>\nModule 1<\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67798bos54380m1ip.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Initial Pages<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67800bos54380cp1.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 1: Basic Concepts<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67801bos54380cp2.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 2: Residence and Scope of Total Income<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67802bos54380cp3.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 3: Incomes which do not form part of Total Income<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67803bos54380cp4.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 4: Salaries<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67804bos54380cp5.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 5: Income from House Property<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67805bos54380cp6.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 6: Profits and Gains of Business or Profession<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67806bos54380cp7.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 7: Capital Gains<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67807bos54380cp8.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 8: Income from Other Sources<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67799bos54380annex.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Annexure<\/a><\/li>\n<\/ul>\n<p>Module 2<\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67691bos54349-m2ip.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Initial Pages<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67692bos54349-cp9.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 9: Income of Other Persons included in assessee&#8217;s Total Income<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67693bos54349-cp10.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67694bos54349-cp11.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 11: Deductions from Gross Total Income<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67695bos54349-cp12.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 12: Assessment of Various Entities<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67696bos54349-cp13.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67697bos54349-cp14.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 14: Tax Planning, Tax Avoidance &amp; Tax Evasion<\/a><\/li>\n<\/ul>\n<p>Module 3<\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67907bos54451-m3ip.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Initial Pages<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67908bos54451-cp15.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 15: Deduction, Collection and Recovery of Tax<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67909bos54451-cp16.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 16: Income-tax Authorities<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67910bos54451-cp17.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 17: Assessment Procedure<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67911bos54451-cp18.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 18: Appeals and Revision<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67912bos54451-cp19.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 19: Dispute Resolution<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67913bos54451-cp20.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 20: Penalties<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67914bos54451-cp21.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 21: Offences and Prosecution<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67915bos54451-cp22.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 22: Liability in Special Cases<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67916bos54451-cp23.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 23: Miscellaneous Provisions<\/a><\/li>\n<\/ul>\n<p>Part II: International Taxation<br \/>\nModule 4<\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67359bos54170-m4-ip.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Initial Pages<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67360bos54170-m4-cp1.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67361bos54170-m4-cp2.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 2: Non Resident Taxation<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67362bos54170-m4-cp3.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 3: Double Taxation Relief<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67363bos54170-m4-cp4.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 4: Advance Rulings<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67364bos54170-m4-cp5.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 5: Equalisation Levy<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67365bos54170-m4-cp6.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 6: Application and Interpretation of Tax Treaties<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67366bos54170-m4-cp7.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 7: Fundamentals of Base Erosion and Profit Shifting<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67367bos54170-m4-cp8.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Chapter 8: Overview of Model Tax Conventions<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67368bos54170-m4-annex.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Annexure<\/a><\/li>\n<li><a href=\"https:\/\/www.icai.org\/post.html?post_id=18063\" rel=\"nofollow noreferrer\">Hindi Medium<\/a><\/li>\n<\/ul>\n<h3><a id=\"CA_Final_DT_Syllabus\"><\/a>CA Final DT Syllabus<\/h3>\n<p>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.<\/p>\n<p><strong>CA Final Direct Tax Syllabus<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">Paper 7: Direct Tax Laws and International Taxation<\/span><br \/>\n<span style=\"color: #0000ff;\">(One Paper &#8211; Three hours -100 Marks)<\/span><\/p>\n<p><span style=\"color: #0000ff;\">Part I: Direct Tax Laws (70 Marks)<\/span><\/p>\n<p>Objective:<br \/>\nTo acquire the ability to analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems.<\/p>\n<p>Contents:<br \/>\nLaw and Procedures under the Income-tax Act, 1961,<br \/>\n1. 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&#8217;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.)<\/p>\n<p>2. Special provisions relating to companies and certain persons other than a company\u00b9<br \/>\n3. Provisions relating to charitable and religious trusts and institutions, political parties, and electoral trusts<br \/>\n4. Tax Planning, Tax Avoidance &amp; Tax Evasion<br \/>\n5. Collection &amp; Recovery of Tax, Refunds<br \/>\n6. Income-tax Authorities, Procedure for assessment, Appeals, and Revision<br \/>\n7. Settlement of Tax Cases, Penalties, Offences &amp; Prosecution<br \/>\n8. Liability in Special Cases\u00b2 (Representative assessees, Executors, etc.)<br \/>\n9. Miscellaneous Provisions and Other Provisions\u00b3<br \/>\n__________________________<br \/>\n1. Including firms, LLPs, Trusts, AOPs, BOIs, Securitsation Trusts, Business Trusts, Investment Fund etc.<br \/>\n2. Representative assessees, Executors etc.<br \/>\n3. 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 &#8220;Other Provisions&#8221;. Further, if any new Chapter is included in the Income-tax Act, 1961, the syllabus will accordingly include the provisions relating thereto.<\/p>\n<p><span style=\"color: #0000ff;\">Part II: International Taxation (30 Marks)<\/span><\/p>\n<p>Objective:<br \/>\nTo 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.<\/p>\n<p>Contents:<br \/>\n1. Taxation of international transactions and Non-resident taxation<br \/>\n(i) The provisions under the Income-tax Act, 1961, including Specific provisions relating to Non-residents, Double Taxation Relief, Transfer Pricing &amp; Other Anti-Avoidance Measures, Advance Rulings. (ii) Equalisation levy<\/p>\n<p>2. Overview of Model Tax Conventions &#8211; OECD &amp; UN<br \/>\n3. Application and interpretation of Tax Treaties<br \/>\n4. Fundamentals of Base Erosion and Profit Shifting<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<h3><a id=\"FAQs_on_CA_Final_DT_Question_Bank\"><\/a>FAQs on CA Final DT Question Bank<\/h3>\n<p><strong>1. <a id=\"Is_CA_final_direct_tax_tough?\"><\/a>Is CA final direct tax tough?<\/strong><\/p>\n<p>Yes, it is difficult to clear the CA Final Direct Tax exam. It calls for preseverance and constant hard work.<\/p>\n<p><strong>2. <a id=\"How_to_score_good_marks_in_dt_ca_final?\"><\/a>How to score good marks in dt ca final?<\/strong><\/p>\n<p>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.<\/p>\n<p><strong>3. <a id=\"Can_we_do_self-study_for_CA_Final_DT?\"><\/a>Can we do self-study for CA Final DT?<\/strong><\/p>\n<p>Yes, we can self-study for the CA Final DT exams. When you don&#8217;t have time to attend the classes, then finish the syllabus via self-study.<\/p>\n<p><strong>4. <a id=\"Which_book_is_best_for_CA_final_direct_tax?\"><\/a>Which book is best for CA final direct tax?<\/strong><\/p>\n<p>CA \/ CMA Final Direct Tax Full Course By CA Bhanwar Borana For May and Nov 24 is the best book for CA Final DT.<\/p>\n<h3>Conclusion<\/h3>\n<p>Hoping that the information provided here regarding CA Final DT Question Bank Study Material PDf is useful for you. Check more similar articles on our site @<a href=\"https:\/\/gstguntur.com\/\">GSTGuntur.com<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gstguntur.com\/ca-final-dt-question-bank\/\"> <span class=\"screen-reader-text\">CA Final Direct Tax Laws and International Taxation Study Material &#8211; CA Final DT Question Bank Study Material Notes Pdf<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":19630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":""},"categories":[169],"tags":[],"jetpack_featured_media_url":"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Direct-Tax-Laws-and-International-Taxation-Study-Material.png","_links":{"self":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/17226"}],"collection":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/comments?post=17226"}],"version-history":[{"count":34,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/17226\/revisions"}],"predecessor-version":[{"id":22933,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/17226\/revisions\/22933"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media\/19630"}],"wp:attachment":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media?parent=17226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/categories?post=17226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/tags?post=17226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}