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 AreaWeightage
11. 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 reliefs35%-40%
2. Special provisions relating to companies and certain persons other than a company
23. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts5%-10%
34. Tax Planning, Tax Avoidance & Tax Evasion5%-10%
45. collection & Recovery of Tax, Refunds15%-20%
56. Income-tax Authorities, Procedure for assessment, Appeals and Revision15%-25%
67. Settlement of Tax Cases, Penalties, Offences & Prosecution5-10%
8. Liability in Special Cases
9. Miscellaneous Provisions and Other Provisions


Chapterwise weightage CA Final International Tax Laws (30Marks)

SectionsContent AreaWeightage
I1. Taxation of international transactions  and Non-resident taxation60%-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
II2. Overview of Model Tax Conventions – OECD & UN30%-40%
3. Application and interpretation of Tax Treaties
4. Fundamentals of Base Erosion and Profit Shifting



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.