Official ICAI · November 2024 · Direct Tax & International Taxation

ICAI CA Final (Group 2) — Direct Tax & International Taxation November 2024 Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Direct Tax & International Taxation (November 2024) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 4 100 marks 3 hours November 2024

Official ICAI downloads

PDFs hosted on ICAI's own CDN. We don't re-host — we just link.

ICAI Suggested Answer

The full answer booklet as published by ICAI's Board of Studies for November 2024.

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Examiner Comments

ICAI examiners' own notes on what students got wrong — closest thing to a rubric.

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Question Paper

Not surfaced on BoS Live for this session.

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Sit this paper. Know your mark.

This page is the reference — ICAI's own PDFs, above. To actually WRITE the November 2024 Direct Tax & International Taxation paper, sit it on ICAI's clock: the whole paper in its printed order, Part I marked the moment you submit and every written answer step-marked against the Suggested Answer.

Syllabus — Direct Tax & International Taxation

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

1 Basic Concepts
2 Incomes which do not form part of Total Income
3 Profits and Gains of Business or Profession
4 Capital Gains
5 Income from Other Sources
6 Income of Other Persons included in Assessee's Total Income
7 Aggregation of Income, Set-Off and Carry Forward of Losses
8 Deductions from Gross Total Income
9 Assessment of Various Entities
10 Assessment of Trusts and Institutions, Political Parties and Other Special Entities
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
19 Provisions to Counteract Unethical Tax Practices
20 Tax Audit and Ethical Compliances
21 Non Resident Taxation
22 Double Taxation Relief
23 Advance Rulings
24 Transfer Pricing
25 Fundamentals of Base Erosion and Profit Shifting
26 Application and Interpretation of Tax Treaties
27 Overview of Model Tax Conventions
28 Latest Developments in International Taxation