Chapterwise Weightage CA Final Direct Tax Laws and International Taxation

In this post we will tell you Chapterwise Weightage CA Final Direct Tax Laws and International Taxation. Paper 7 of CA Final is CA Final Direct Tax Laws and International Taxation consist of two parts.

  1. Direct Tax Law : Asked about 70 marks
  2. International Taxation : Asked about 30 marks.

Chapterwise weightage CA Final Direct Tax Laws ( 70 Marks )

Sections  Area Weightage
1 1. basis of charge, residential status, income which do not form part of total income, heads of income, me of other persons included in assessee’s total income, aggregation of income, set-off and y forward of losses, deductions from gross total income, rebates and reliefs 35%-40%
2. Special provisions relating to companies and certain persons other than a company
2 3. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts 5%-10%
3 4. Tax Planning, Tax Avoidance & Tax Evasion 5%-10%
4 5. collection & Recovery of Tax, Refunds 15%-20%
5 6. Income-tax Authorities, Procedure for assessment, Appeals and Revision 15%-25%
6 7. Settlement of Tax Cases, Penalties, Offences & Prosecution 5-10%
8. Liability in Special Cases
9. Miscellaneous Provisions and Other Provisions

 

Chapterwise weightage CA Final International Tax Laws (30Marks)

Sections Content Area Weightage
I 1. Taxation of international transactions  and Non-resident taxation 60%-70%
(i) Provisions of the Income-tax Act, 1961, including –
(a) Specific provisions relating to Non-residents
(b) Double Taxation Relief
(c) Transfer Pricing & Other Anti-Avoidance Measures
(d) Advance Rulings
(ii) Equalisation levy
II 2. Overview of Model Tax Conventions – OECD & UN 30%-40%
3. Application and interpretation of Tax Treaties
4. Fundamentals of Base Erosion and Profit Shifting

 

Also See :- CHAPTERWISE MARKS WEIGHTAGE : SFM

We will post chapterwise weightage of all other subjects of CA Final and IPCC/Inter. So keep visiting CA Notes for more such updates and notes for CA CS and CMA.