Official ICAI · January 2025 · Direct Tax & International Taxation

ICAI CA Final (Group 2) — Direct Tax & International Taxation January 2025 Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Direct Tax & International Taxation (January 2025) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 4 100 marks 3 hours January 2025

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ICAI Suggested Answer

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Examiner Comments

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Question Paper

The full January 2025 question paper as set by ICAI.

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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 Part I: Direct Tax Laws
  2. 2 Basic Concepts
  3. 3 Incomes which do not form part of Total Income
  4. 4 Profits and Gains of Business or Profession
  5. 5 Capital Gains
  6. 6 Income from Other Sources
  7. 7 Income of Other Persons included in Assessee's Total Income
  8. 8 Aggregation of Income, Set-Off and Carry Forward of Losses
  9. 9 Deductions from Gross Total Income
  10. 10 Assessment of Various Entities (Firms, AOP/BOI, Companies, Trusts)
  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 (Penalties, Offences, Prosecution, etc.)
  19. 19 Part II: International Taxation
  20. 20 Transfer Pricing
  21. 21 Non Resident Taxation
  22. 22 Double Taxation Relief
  23. 23 Advance Rulings
  24. 24 An Overview of the Black Money and the Imposition of Tax Law
  25. 25 Tax Treaties: Overview, Features, Application and Interpretation
  26. 26 Fundamentals of Base Erosion and Profit Shifting
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