ICAI CA Final (Group 2) — Direct Tax & International Taxation Past Papers & Suggested Answers

What Direct Tax & International Taxation covers

The 28 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1. 1 Basic Concepts
2. 2 Incomes which do not form part of Total Income
3. 3 Profits and Gains of Business or Profession
4. 4 Capital Gains
5. 5 Income from Other Sources
6. 6 Income of Other Persons included in Assessee's Total Income
7. 7 Aggregation of Income, Set-Off and Carry Forward of Losses
8. 8 Deductions from Gross Total Income
9. 9 Assessment of Various Entities
10. 10 Assessment of Trusts and Institutions, Political Parties and Other Special Entities
11. 11 Tax Planning, Tax Avoidance & Tax Evasion
12. 12 Taxation of Digital Transactions
13. 13 Deduction, Collection and Recovery of Tax
14. 14 Income-tax Authorities
15. 15 Assessment Procedure
16. 16 Appeals and Revision
17. 17 Dispute Resolution
18. 18 Miscellaneous Provisions
19. 19 Provisions to Counteract Unethical Tax Practices
20. 20 Tax Audit and Ethical Compliances
21. 21 Non Resident Taxation
22. 22 Double Taxation Relief
23. 23 Advance Rulings
24. 24 Transfer Pricing
25. 25 Fundamentals of Base Erosion and Profit Shifting
26. 26 Application and Interpretation of Tax Treaties
27. 27 Overview of Model Tax Conventions
28. 28 Latest Developments in International Taxation