CA Final Direct Tax Case Scenarios (ICAI) – Case-wise PDFs

CA Final • Paper 4 • DT • New Scheme

All 35 ICAI case scenarios for CA Final Direct Tax Laws and International Taxation (DT) are listed below as separate PDFs, plus the complete ICAI booklet. They are free, official Board of Studies material and relevant from the May 2026 examination onwards.

1–10 11–20 21–30 31–35

Last updated: Reviewed by CA Abhishek Kumar Bajaj, Zeroinfy

Key Takeaways

  • Count: 35 case scenarios for CA Final DT, each as its own PDF.
  • Source: ICAI Board of Studies, Case Scenarios Booklet (Final Course), Group II.
  • Validity: relevant from the May 2026 attempt onwards, including Nov 2026.
  • Method: solve open-book once, then timed at about 1.8 minutes per mark.

What do the CA Final DT case scenarios cover?

The Direct Tax Laws and International Taxation case scenarios test application rather than recall, giving you a business situation and asking for a reasoned conclusion. Focus areas include:

  • Income computation, including business income and capital gains
  • Assessment procedures and compliance
  • International taxation, transfer pricing and DTAAs

Our tip: read the ICAI corrigendum first and check the Finance Act applicable to your attempt.

Download full DT booklet PDF Explore CA Final DT classes

Download all 35 CA Final DT case scenarios (PDF)

Open a batch and download any case scenario individually. Every PDF is the official ICAI case, split case by case so you can practise one at a time.

Case Scenarios 1–10
Case Scenario 1Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 2Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 3Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 4Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 5Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 6Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 7Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 8Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 9Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 10Download PDF – CA Final Direct Tax Laws and International Taxation
Case Scenarios 11–20
Case Scenario 11Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 12Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 13Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 14Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 15Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 16Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 17Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 18Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 19Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 20Download PDF – CA Final Direct Tax Laws and International Taxation
Case Scenarios 21–30
Case Scenario 21Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 22Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 23Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 24Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 25Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 26Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 27Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 28Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 29Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 30Download PDF – CA Final Direct Tax Laws and International Taxation
Case Scenarios 31–35
Case Scenario 31Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 32Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 33Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 34Download PDF – CA Final Direct Tax Laws and International Taxation Case Scenario 35Download PDF – CA Final Direct Tax Laws and International Taxation

Source: ICAI Board of Studies, Case Scenarios Booklet – Final Course. Original ICAI PDF.

Who should use these DT case scenarios?

This page is for CA Final students under ICAI's New Scheme appearing in Nov 2026 or later, who have completed one revision of DT and now want application practice. Repeat-attempt students can use it to fix presentation and reasoning gaps.

Frequently Asked Questions (FAQs) on CA Final DT Case Scenarios

How many case scenarios are there in CA Final DT?

The ICAI Case Scenarios Booklet for CA Final Direct Tax Laws and International Taxation contains 35 case scenarios. Each one is available on this page as a separate PDF, along with the complete booklet.

Are these DT case scenarios free to download?

Yes. The case scenarios are free ICAI Board of Studies material. We have split the official booklet into individual PDFs so you can download only the case you want to practise.

Are the DT case scenarios relevant for the Nov 2026 attempt?

Yes. ICAI states the booklet is relevant from the May 2026 examination onwards, which covers Nov 2026. For tax papers, check the amendments applicable to your attempt before solving.

How should I practise DT case scenarios before the exam?

Solve each case open-book after your first revision, compare your approach with the ICAI answer, then re-solve timed in the final month. Log your errors by chapter and revise those chapters again.

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All booklet content is the copyright of ICAI. Official source: icai.org. Zeroinfy provides independent guidance only.