CA Final Direct Tax is paper 7 of CA Final Course in India. It is one of the most important and lucrative subjects of CA Final which we will discuss. Students after reading this article will get full in-depth information about the CA Final Direct Tax. We have given a brief description about all the important topics such as CA Final Direct tax Paper pattern, Chapter-wise Marks weightage, Syllabus, Study Material, Question Paper following all these which are mentioned below will surely help the student in clearing their queries and doubts about the CA Final DT and help them to score well in the examination.
As we all know CA Final is the last stage of the Chartered Accountant course after a student will become a certified CA. Students have to clear a total of 8 subjects which are divided into 2 groups of 4 subjects each. All the subjects in CA Final examination are important but the one which captures the interest and attention of the student is CA Final DT.
For most of the people, CA Final Direct tax comes under some of the toughest subjects of the Chartered Accountant course. But if you have the proper strategy and planning, scoring and securing the rank in the CA Final examination is easy. We would suggest the students follow our full in-depth guide on the ICAI Final Direct Tax and which will help you in every stage of preparation of the examination.
Also, Download the CA Final Paper with Suggested Answers.
Understanding CA Final Direct Tax 2024
ICAI CA Final Direct Tax is the 7th Paper of the CA Final examination which comes under the second group. It is divided into 2 sections of the Income Tax 1961 and the wealth tax 1957.
CA Final Direct Tax helps a student in getting detailed information about direct taxation and helps in the taxation process which helps the students in their career. Along with this every year ICAI also issues the CA Final Direct tax amendments which keeps the students updated regarding the updated changes.
CA Final Direct Tax Paper Pattern 2024
It is essential to know the Paper Pattern to understand more about the whole subject. Below is the latest CA Final Direct Tax Paper Pattern 2024 Examination.
- Question Paper Pattern- Objective Type
- Total Marks- 100 Marks ( Direct Tax- 70 Marks, International Taxation 30 Marks)
- Duration of the Examination- 3 Hours
- No. of Question- 6 Question, do any 5
ICAI Final Direct Tax Marks Weightage 2024: Chapter Wise Weightage.
Students can check their ICAI Final Direct Tax marks weightage once they register themselves for the examination. Going through the ICAI Final Direct Tax marks distribution helps the students to get an idea of the important chapters and topics with the more weightage and marks. At the time of preparing for the examination students can focus chapters with more weightage.
Below is the complete information about the CA Final Direct Tax Marks distribution.
Download CA Final Direct Tax Marks Weightage PDF
| Chapter | Part I | Weightage |
| Chp 1-2 | Chp 1: Basis of charge, residential status, income which do not form part of total income, heads of income, the income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates, and reliefs Chp 2: Special provisions relating to companies and certain persons other than a company | 35%-45% |
| Chp 3 | Chp 3: Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts | 5%-10% |
| Chp 4 | Chp 4: Tax Planning, Tax Avoidance & Tax Evasion | 5%-10% |
| Chp 5 | Chp 5:Collection & Recovery of Tax, Refunds | 15%-20% |
| Chp 6-7 | Chp 6: Income-tax Authorities, Procedure for assessment, Appeals and RevisionChp 7: Settlement of Tax Cases, Penalties, Offences & Prosecution | 15%-25% |
| Chp 8-9 | Chp 8: Liability in Special CasesChp 9: Miscellaneous Provisions and Other Provisions | 5%-10% |
| Chp 8-9 | Chp 8: Liability in Special CasesChp 9: Miscellaneous Provisions and Other Provisions | 5%-10% |
CA Final Direct Taxation Syllabus 2024
Students should know their CA Final Examination Syllabus on their tips. ICAI keeps on doing the minor changes in CA Final Direct taxation Syllabus. CA Final DT Syllabus contains in-depth information about all the topics and chapters which are going to appear in the examination. Below we have given links to download the CA Final Direct taxation Syllabus PDF Links of old and new Course.
Download ICAI CA Final Direct Taxation New Course Syllabus 2024 PDF.
Download ICAI CA Final Direct Taxation Old Course Syllabus 2023 PDF.
CA Final Direct Tax Study Material 2024
To get more in-depth information about the Chapters and subjects students can check the CA Final direct tax study material. ICAI is responsible for the issue of study material every year. Study material is the base of the examination containing the chapters and topics from which students can prepare them. Once you have completed your CA Final Direct Taxation Study material you can easily able to crack the examination.
Download ICAI CA Final Direct Tax Study Material 2024 Examination
Apart from the ICAI Final Direct Tax Study material students who want to gain more knowledge and are looking for more study material for the reference they can prefer reading reference books and prepare Final Direct Taxation notes.
CA Final Direct Tax Books 2024
Below are some of the reference books which you can read apart from study material. Check the Best CA Final Direct Tax Books.
- CA Bhanwar Borana Books
- CA Vinod Gupta Direct Tax Summary Module by CA Vinod Gupta
- Dr. Yogendra Bangar Dr. Vandana Banga Books
- Direct Taxes Law & Practice Girish Ahuja, Ravi Gupta Books
- CA Bhanwar Borana Handwritten Book for Direct Tax
CA Final Direct Tax Question Paper 2024
Students who are preparing for the CA Final Direct taxation examination can make their preparation strong for the examination. Solving CA Final Taxation Previous year Question paper with suggested answers helps the students in analyzing their performance which helps them to prepare well in the examination.
From below students can download the latest ICAI Final Direct Taxation Question Paper for the examination.
| Question Papers | Suggested Answers |
| November 2019 | November 2019 |
| May 2019 | May 2019 – Hindi MediumMay 2019 |
| November 2018 | November 2018 – Hindi MediumNovember 2018 |
| May 2018 | May 2018 – Hindi MediumMay 2018 |
ICAI Final Direct Taxation Mock Test Paper 2024
With the Question Paper ICAI also released the CA Final Direct Taxation Mock Test Paper. Mock Test paper is fully based on the real-life question. Students can download the CA Final Mock Test Paper from below. Solving these papers helps the students a lot during the preparation of the examination.
CA Final Direct Taxation Mock Test Paper Series 1
CA Final Revision Test Paper 2024
Students who are looking for more questions for the examination can download the ICAI CA Final Direct taxation revision test paper in English and Hindi from below.
- CA Final RTP May 2022 – Hindi Medium
- CA Final RTP May 2022
- CA Final RTP November 2019
- CA Final RTP May 2019 – Hindi Medium
- CA Final RTP May 2019
- Addendum
- CA Final RTP November 2018 – Hindi Medium
- CA Final RTP November 2018
- CA Final RTP May 2018
Also Check: CA final result 2023
CA Final Reference for Quick Revision Test 2024
This year ICAI has introduced CA Final reference for quick revision which helps the students to prepare well for the examination. These CA Final Reference for quick revision help the students in increasing skills, application of the question paper. So without getting any delay before the examination. Click on the below links to download the CA Final Direct taxation reference for quick revision 2024.
Download ICAI CA Final Reference for Quick Revision-1 2024
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)