CA Final Direct and International taxation is the 7th Paper of CA Final Examination. The paper is combined of two subjects CA Final direct taxation and CA Final International Taxation. Both the 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 International taxation. We have taken all the important topics of CA Final International taxation. Below you will CA Final International Taxation Paper Pattern, CA Final International Taxation Syllabus, CA Final International Taxation Study material, CA Final International taxation Question paper, CA Final International Taxation Books which will help the students in making their preparation better for the examination.
As we all know that CA Final is the last milestone of the CA Course in India. Students after successful completion of the 2.5 years of articleship training are eligible to appear for the CA Final Examination. ICAI conducts the CA Final examination every year in the month of May and Nov. There are a total of 8 subjects in the CA Final examination which are divided into 2 groups of 4 subjects each.
Students who are appearing for the Paper 7 of 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 2023
CA Final Direct and International Taxation is the 7th subject of CA Final Examination which is divided into 2 sections of CA Final Direct taxation and CA Final International Taxation. The syllabus of CA Final International Taxation will help you to develop a acemen which will help the students to analyze and interpret the different provisions of the law. After reading this students will be expertise in different laws and international taxation which they can apply on the business.
CA Final International taxation Paper Pattern 2023
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 2023
Students who are appearing for the examination it is necessary that they must know the CA Final International Taxation chapter wise marks weightage. Knowing the Weightage of the Chapters help the students in giving priority of the major topics with more weightage at the time of preparation of the examination and helps them to prepare the CA Final International Taxation Notes accordingly.
Below is the Latest CA Final International Chapter wise Weightage for Upcoming examination.
|Part 1||Direct tax|
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
|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
|Chapter – 15||Chapter 15: Deduction, Collection and Recovery of Tax||15%-20%|
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
|Part 2||International taxation|
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
Chapter 6: Application and Interpretation of Tax Treaties
Chapter 7: Fundamentals of Base Erosion and Profit Shifting
Chapter 8: Overview of Model Tax Conventions
CA Final International Taxation Syllabus 2023
ICAI keeps on doing modification and changes in their CA Final Syllabus. This year also some minor changes are introduced by the ICAI. Below we have added the Latest CA Final International taxation Syllabus. Click on the PDF down below for CA Final International Taxation Syllabus.
ICAI CA Final International Taxation Syllabus 2023
CA Final International Study Material 2023
Students can download the CA Final International taxation Study Material issued by the ICAI from below. Study material contains all chapters and topics which are the base of the examination. Students are advised to prepare for the examination from the ICAI CA Final Study material.
Below are 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 2023
ICAI provides the Best CA Final International taxation study material, 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 2023
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 2023
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 2022 and CA Final International Taxation Statutory update of 2022 Examination.
- ICAI CA Final International Taxation Judicial 2023 PDF.
- ICAI CA Final International Taxation Statutory 2023 PDF.
CA Final International Taxation Question Paper 2023
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 2023
Along with the CA Final International Taxation Paper students can also prefer solving 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 2023
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
- RTP November 2018 – Hindi Medium
- RTP November 2018
- RTP May 2018
CA Final International Taxation Online and Pendrive Classes 2023
CA Final Direct and International taxation are the lengthy subjects which required the constant practice of the examination throughout the year. Students who are preparing the CA Final International Taxation and getting 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 if your locality has the Best CA Final International Taxation faculty those students can take the benefits 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.