Official ICAI · December 2021 (Old Scheme Paper 7) · Direct Tax & International Taxation

ICAI CA Final (Group 2) — Direct Tax & International Taxation December 2021 (Old Scheme Paper 7) Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Direct Tax & International Taxation (December 2021 (Old Scheme Paper 7)) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 4 100 marks 3 hours December 2021 (Old Scheme Paper 7)

Official ICAI downloads

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ICAI Suggested Answer

The full answer booklet as published by ICAI's Board of Studies for December 2021 (Old Scheme Paper 7).

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Examiner Comments

Not published by ICAI for this session.

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Question Paper

Not surfaced on BoS Live for this session.

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Syllabus — Direct Tax & International Taxation

Chapters covered in this paper, per ICAI's New Scheme of Education and Training.

  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 (Firms, AOP/BOI, Companies, Trusts)
  10. 10 Tax Planning, Tax Avoidance & Tax Evasion
  11. 11 Taxation of Digital Transactions
  12. 12 Deduction, Collection and Recovery of Tax
  13. 13 Income-tax Authorities
  14. 14 Assessment Procedure
  15. 15 Appeals and Revision
  16. 16 Dispute Resolution
  17. 17 Miscellaneous Provisions (Penalties, Offences, Prosecution, etc.)
  18. 18 Transfer Pricing
  19. 19 Non Resident Taxation
  20. 20 Double Taxation Relief
  21. 21 Advance Rulings
  22. 22 An Overview of the Black Money and the Imposition of Tax Law
  23. 23 Tax Treaties: Overview, Features, Application and Interpretation
  24. 24 Fundamentals of Base Erosion and Profit Shifting

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