CA Final Direct Tax Laws and International Taxation is the 4th Paper of the CA Final Examination. The paper is a combination of two subjects: CA Final Direct Tax Laws and CA Final International Taxation. Both subjects play an important role in the CA Final Examination and are one of the most lucrative subjects.
Below we are going to discuss in depth information about the CA Final Direct Tax Laws & International taxation. Students who are appearing for Paper 4 of the CA Final Examination will get all the information and clear their doubts about the CA Final International Taxation down below.
Importance of CA Final International Taxation 2024
CA Final Direct and International Taxation is the 4th subject of the CA Final Examination which is divided into 2 sections CA Final Direct Taxation and CA Final International Taxation. The syllabus of CA Final International Taxation will help you to develop a cement that will help the students analyze and interpret the different provisions of the law. After reading this students will be experts in different laws and international taxation which they can apply to the business.
CA Final International Taxation Paper Pattern 2024
Below is the Latest CA Final International Taxation Paper Pattern of the examination.
- No. of Question- 5 Objective Type Question and 30 Marks questions of MCQ
- Maximum Marks- 100 Marks
- Paper Type- Objective and Subjective
- Paper Distribution- 30:70 ( Objective and Subjective)
CA Final International Taxation Weightage 2024
For students who are appearing for the examination, they must know the CA Final International Taxation chapter-wise marks weightage. Knowing the Weightage of the Chapters helps the students give priority to the major topics with more weightage at the time of preparation for the examination and helps them to prepare the CA Final International Taxation Notes accordingly.
Below is the Latest CA Final International Chapter Weightage for the Upcoming examination.
| Chapter | Topics | Weightage |
| Part 1 | Direct tax | |
| Chapter 1-12 | Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income Chapter 3: Incomes which do not form part of Total Income Chapter 4: Salaries Chapter 5: Income from House Property Chapter 6: Profits and Gains of Business or Profession Chapter 7: Capital Gains Chapter 8: Income from Other Sources Chapter 9: Income of Other Persons included in assessee’s Total Income Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 11: Deductions from Gross Total Income Chapter 12: Assessment of Various Entities | 35%-40% |
| Chapter 13-14 Chapter 22-23 | Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion Chapter 22: Liability in Special Cases Chapter 23: Miscellaneous Provisions | 5%-10% |
| Chapter – 15 | Chapter 15: Deduction, Collection and Recovery of Tax | 15%-20% |
| Chapter 16-21 | Chapter 16: Income-tax Authorities Chapter 17: Assessment Procedure Chapter 18: Appeals and Revision Chapter 19: Settlement of Tax Cases Chapter 20: Penalties Chapter 21: Offences and Prosecution | 15%-25% |
| Part 2 | International taxation | |
| Chapter 1-5 | Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax Chapter 2: Non-Resident Taxation Chapter 3: Double Taxation Relief Chapter 4: Advance Rulings Chapter 5: Equalisation Levy | 75%-85% |
| Chapter 6-8 | Chapter 6: Application and Interpretation of Tax Treaties Chapter 7: Fundamentals of Base Erosion and Profit Shifting Chapter 8: Overview of Model Tax Conventions | 15%-25% |
CA Final International Taxation Syllabus 2024
ICAI keeps on making modifications and changes in their CA Final Syllabus. This year also some minor changes have been introduced by the ICAI. Below we have added the Latest CA Final International taxation Syllabus. Click on the PDF down below for the CA Final International Taxation Syllabus.
ICAI CA Final International Taxation Syllabus 2024.
CA Final International Study Material 2024
Students can download the CA Final International Taxation Study Material issued by the ICAI from below. The study material contains all chapters and topics that are the base of the examination. Students are advised to prepare for the examination from the ICAI CA Final Study material.
Below is the CA Final International Taxation Study material PDF. We have separated them chapter-wise for the ease of students.
CA Final International Taxation Study Material 2024
ICAI provides the Best CA Final International taxation study material, for students. Students are advised to prepare for the examination from CA Final Study material only. Still, students who want to gain more knowledge and strengthen their preparation can prefer some reference books for making CA Final International Taxation notes after completion of the CA Final Study material.
CA Final International Taxation Books 2024
Below are some of the best CA Final International Taxation Books, which you can read as a reference to gain extra knowledge about particular chapters and topics. You can prepare CA Final International Taxation Notes from these books.
- CA Vinod Gupta International Taxation Books
- CA Arinjay Jain International Taxation Books
CA Final International Taxation Judicial Update 2024
Recently ICAI has introduced the latest CA Final International Taxation Judicial and Statutory update into their syllabus. These updates are based on the new norms which are released by the government. From below, students can download the latest CA Final International Taxation 2024 and CA Final International Taxation Statutory update of the 2024 Examination.
- ICAI CA Final International Taxation Judicial 2024 PDF.
- ICAI CA Final International Taxation Statutory 2024 PDF.
CA Final International Taxation Question Paper 2024-25
ICAI tries its best to help the students at every level. To make their preparation better for the examination every year, ICAI issues the CA Final International Taxation paper. By solving these papers, students can analyze their performance and work hard on important topics.
Below is the latest CA Final International Taxation Question Paper with the suggested Answers.
| Nov 2019 Paper | Nov 2019 Papers |
| May 2019 Paper | May 2019 – Hindi Medium Paper May 2019 Papers |
| Nov 2018 Papers | November 2018 – Hindi Medium Papers November 2018 Papers |
| May 2018 Papers | May 2018 – Hindi Medium Papers May 2018 Papers |
CA Final International Taxation Mock Test Paper 2024
Along with the CA Final International Taxation Paper, students can also prefer solving the CA Final International Taxation Mock Test Paper. These papers are just like the actual examination paper students. Solving CA Final International Taxation Mock Test Papers helps in increasing performance for the examination. You can analyze your timings for the examination and attain more information about the CA Final International Taxation Paper pattern.
CA Final International Taxation Mock Test Paper Series 1
CA Final International Taxation Revision Test Paper 2024
Download the latest CA Final International Taxation Revision Test paper in English and Hindi.
- RTP May 2021 – Hindi Medium
- RTP May, 2021
- RTP November 2019
- RTP May 2019 – Hindi Medium
- RTP May 2019
- Addendum
- RTP November 2018 – Hindi Medium
- RTP November 2018
- RTP May 2018
CA Final International Taxation Online and Pendrive Classes 2024
CA Final Direct and International taxation are lengthy subjects that require the constant practice of the examination throughout the year. Students who are preparing for the CA Final International Taxation and have any queries and doubts can join CA Final International Taxation Study material or CA Final International Taxation Pendrive Classes.
Candidates who are attending CA Final International Taxation Pendrive Classes have a lot of benefits during these days. In case your locality has the Best CA Final International Taxation faculty those students can take the benefit of the Best CA Final Coaching Classes in India.
So that was all about the CA Final International Taxation Study material. I Hope after going through this article you will be able to clear all the doubts regarding the CA Final International Taxation.
Also, Download the CA Final Paper with Suggested Answers.
Commencement of Live Virtual Classes (LVC Batch – 2) under the New Scheme from 15th April 2024 for the students of CA Foundation/Intermediate/Final courses appearing in September/November 2024 Examinations – (10-04-2024)