Preparation Strategy for Elective paper-6C International Taxation

The subject of International Taxation is seen as a good option for aspirants who have pursued their articleship in taxation. One advantage of choosing this elective is that preparation for the next examination is also half-done if this elective is chosen. While the sixth paper is the elective, paper 7 for CA final is Direct Tax and International Taxation.

The major issue that CA aspirants talk about is the insufficiency of time for revision for the Direct Tax paper that costs them dearly in scoring. However, if elective 6 is International Taxation, 35-40% of the syllabus is already covered in the previous paper. This helps them get way ahead of the competition.

There are two parts the paper can be divided into-

  1. Taxation of International Transactions & Non-resident Taxation in India, accounting for 50 marks
  2. Other aspects of international taxation for 50 marks. The second part includes tax treaties, anti-avoidance measures, tax conventions, etc.

Transfer pricing, advanced ruling, taxation for foreigners, non-residents, primary/secondary adjustments are all common topics figuring in both paper 7 and paper 6C, which would make it an advantage in terms of scoring.

Strategies for CA Final International Taxation

We have put together to help you prepare better for the International Taxation paper:

  • You need to get comfortable with case study format and familiarize yourself with the methods of decoding case studies
  • The ICAI material is highly recommended and considered the best in terms of preparation. In an open case study format, it is important that one goes through the mock test papers and last years’ case studies to prepare well
  • Revision Test Papers – attempting previous papers is one way of gaining confidence as the new formats may tend to be confusing.
  • It is important to not get overwhelmed by unfamiliar formats/questions as undue panic can lead to a lot of wastage of time
  • Make notes while learning each chapter, since taxation is a vast subject and it is practically impossible to remember everything with a first reading.
  • Taxation by itself is a vast topic. Understanding the logic behind introduction of certain laws and postulates will help you retain the actual theory.    

Online resources to prepare for CA Final International Taxation

As discussed earlier Elective Paper consist of 6 optional Papers and it has different faculties for all the individual subjects.For the refrence Click on the link below for more relevant Information.


There are various important resources available on our website as important PDFs and Important Videos.Click on the below link to go through it:

Link of PDFs:

Link for Videos:

Important Points to note :

  • Always write and practice.
  • Learn Point Heading and write.
  • Try for Mock Exams by ICAI and different faculties.
  • Use Mnemonics Technique to Memorise Headings
  • Make sure to make notes & mark all your doubts while watching the lectures.

Moreover, You can get in touch with our expert, Miss Abhilasha Sharma or Mr.  Abhishek Bajaj (Mobile – 9051753757) exclusively associated with

Hope you can find this article helpful. If you did like this Blog then Share it with your friends who are doing CA Final studies or who will be giving their CA Final Exams in the near future.  

All The Best..!!


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1 comment

  • Sumit

    I scored 40 out of 40 in MCQ part of this paper and got an exemption and passed Group 2.

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