Official ICAI · Paper 4 · 6 sessions

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

Every published exam session for Direct Tax Laws & International Taxation, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: January 2026.

Paper 4 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

Direct Tax & International Taxation subject guide

Every Direct Tax & International Taxation exam session

5 of 6 have an official Suggested Answer

ICAI has not published a Suggested Answer for this sitting yet.

Question Paper

November 2024

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Suggested Answer PDF Examiner Comments

May 2024

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Suggested Answer PDF Examiner Comments

What Direct Tax & International Taxation covers

The 26 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1 Part I: Direct Tax Laws
2 Basic Concepts
3 Incomes which do not form part of Total Income
4 Profits and Gains of Business or Profession
5 Capital Gains
6 Income from Other Sources
7 Income of Other Persons included in Assessee's Total Income
8 Aggregation of Income, Set-Off and Carry Forward of Losses
9 Deductions from Gross Total Income
10 Assessment of Various Entities (Firms, AOP/BOI, Companies, Trusts)
11 Tax Planning, Tax Avoidance & Tax Evasion
12 Taxation of Digital Transactions
13 Deduction, Collection and Recovery of Tax
14 Income-tax Authorities
15 Assessment Procedure
16 Appeals and Revision
17 Dispute Resolution
18 Miscellaneous Provisions (Penalties, Offences, Prosecution, etc.)
19 Part II: International Taxation
20 Transfer Pricing
21 Non Resident Taxation
22 Double Taxation Relief
23 Advance Rulings
24 An Overview of the Black Money and the Imposition of Tax Law
25 Tax Treaties: Overview, Features, Application and Interpretation
26 Fundamentals of Base Erosion and Profit Shifting

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