CA Final DT RTP PDFs by ICAI – All Attempts PDF
CA Final · Group II · Paper 4 · Free ICAI Resource
Download the official ICAI Revision Test Paper for CA Final Direct Tax Laws and International Taxation for every attempt from May 2022 to November 2026. All PDFs are free and include ICAI's suggested answers with full computations for the assessment year applicable to that attempt.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Final DT RTP? The Revision Test Paper is an official document published by the Institute of Chartered Accountants of India before every CA Final attempt. For Paper 4 it contains computation problems and case scenarios across Direct Tax Laws and International Taxation, with fully worked suggested answers based on the assessment year and amendments applicable to that specific attempt.
| Paper | CA Final Group II, Paper 4 — Direct Tax Laws and International Taxation (ICAI New Scheme of Education and Training) |
|---|---|
| Total marks | 100 marks |
| Duration | 3 hours |
| Part I — Direct Tax Laws | 70 marks |
| Part II — International Taxation | 30 marks |
| Question format | Approximately 30% case scenario based objective questions and 70% descriptive |
| Published by | Board of Studies, ICAI |
| Release timing | Approximately two months before each examination |
| Cost | Free — no registration or payment required |
| Old Scheme position | Group II, Paper 7 (up to November 2023) |
Where can I download the CA Final DT RTP?
All Revision Test Papers for CA Final Direct Tax Laws and International Taxation are listed below, newest attempt first. Each link opens the official ICAI PDF for Group II, Paper 4 under the New Scheme of Education and Training.
| Attempt | Download |
|---|---|
| November 2026 | CA Final DT RTP — November 2026 Attempt (PDF) |
| May 2026 | CA Final DT RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Final DT RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Final DT RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Final DT RTP — May 2025 Attempt (PDF) |
| November 2024 | CA Final DT RTP — November 2024 Attempt (PDF) |
| May 2024 | CA Final DT RTP — May 2024 Attempt (PDF) |
Important for Direct Tax only: Tax law changes every year. Each ICAI attempt applies a specified assessment year and a stated amendment cut-off date, published by ICAI in a separate applicability announcement. A Revision Test Paper from an earlier attempt may contain rates, thresholds and provisions that are no longer correct, and International Taxation is additionally affected by treaty and BEPS developments. Always confirm the applicable assessment year for your attempt before relying on an older RTP.
Old Scheme DT RTPs (November 2023 and earlier)
Attempts up to November 2023 were examined under the Old Scheme, where Direct Tax Laws and International Taxation was Group II, Paper 7. These Revision Test Papers are useful for practising computation formats and question structures, but the rates and provisions in them are outdated and must not be used for current numerical answers.
View archived Old Scheme RTPs — November 2023 to May 2022
| Attempt | Paper | Download |
|---|---|---|
| November 2023 | Paper 7 — Old Scheme | CA Final DT RTP — November 2023 Attempt (PDF) |
| May 2023 | Paper 7 — Old Scheme | CA Final DT RTP — May 2023 Attempt (PDF) |
| November 2022 | Paper 7 — Old Scheme | CA Final DT RTP — November 2022 Attempt (PDF) |
| May 2022 | Paper 7 — Old Scheme | CA Final DT RTP — May 2022 Attempt (PDF) |
Use these archived papers for computation practice and question format only. All rates, slabs, thresholds and treaty positions must be taken from the ICAI Study Material applicable to your attempt.
Which topics does the DT RTP cover?
Paper 4 is split into two parts. Part I carries 70 marks and covers Direct Tax Laws. Part II carries 30 marks and covers International Taxation. Every Revision Test Paper draws questions from both parts, and Part II is the area students most often under-prepare.
Part I — Direct Tax Laws (70 marks)
- Basic concepts and incomes not forming part of total income
- Profits and Gains of Business or Profession
- Capital Gains
- Income from Other Sources and clubbing provisions
- Set-off and Carry Forward of Losses
- Deductions from Gross Total Income
- Assessment of Various Entities — firms, LLPs, AOPs, companies, trusts and charitable institutions
- Taxation of Digital Transactions
- TDS, TCS and Advance Tax
- Assessment Procedure, Appeals and Revision
- Dispute Resolution, Penalties, Offences and Prosecution
- Tax Planning, Tax Avoidance and Tax Evasion
Part II — International Taxation (30 marks)
- Transfer Pricing and specified domestic transactions
- Non-Resident Taxation
- Double Taxation Relief
- Advance Rulings
- Equalisation Levy
- Overview of Model Tax Conventions — OECD and UN models
- Application and Interpretation of Tax Treaties
- Fundamentals of Base Erosion and Profit Shifting
How should I use the RTP in my DT preparation?
Use only the Revision Test Papers from your own attempt and the two immediately preceding it for numerical answers. Direct Tax is the paper where older material actively misleads, because rates, thresholds and provisions change with each Finance Act.
1. Confirm the applicable assessment year first
Check the ICAI applicability announcement for your attempt before solving anything. Every rate, threshold and provision in your answers must match that assessment year, not the one in an older Revision Test Paper.
2. Do not under-prepare Part II
International Taxation carries 30 of 100 marks across a compact set of topics, which makes it the highest marks-per-page area of the paper. Transfer Pricing and Double Taxation Relief in particular recur across attempts.
3. Write full computations with section references
Marks are distributed across the computation format, the supporting workings and the section cited. Naming the applicable section alongside the calculation signals precision and is rewarded.
4. Build a rates and thresholds sheet
Extract every rate, threshold and monetary limit encountered while solving into a single one-page sheet. Revise it daily in the final fortnight, since these figures are the most common source of avoidable errors.
5. Pair the RTP with an MTP and past papers
Each ICAI resource serves a distinct purpose in the final month before an attempt:
| Resource | Released | Best used for |
|---|---|---|
| RTP | ~2 months before the attempt | Topic-wise computation practice under the correct assessment year |
| MTP | ~3–4 weeks before the attempt | Full-paper practice across both parts in exact exam format |
| Past Papers | After each attempt concludes | Gauging real difficulty and which topics carry recurring weightage |
Amendments and rates piling up?
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View CA Final DT Classes View CA Final ClassesFrequently Asked Questions
What is the RTP in CA Final?
The RTP, or Revision Test Paper, is an official practice document published free by the Board of Studies at ICAI before every CA Final attempt. It contains chapter-wise questions with detailed suggested answers and indicates which areas of the syllabus ICAI considers examination-relevant for that attempt.
What is the marks split in CA Final Paper 4?
Paper 4 carries 100 marks over three hours. Part I, covering Direct Tax Laws, carries 70 marks. Part II, covering International Taxation, carries 30 marks.
Roughly 30% of the paper is case scenario based objective questions and 70% is descriptive.
Can I use an older DT RTP for my current attempt?
Only with caution. Tax law changes annually, and each ICAI attempt applies a specified assessment year and amendment cut-off date.
Older Revision Test Papers remain useful for computation format and question structure, but all rates, thresholds and treaty positions must be taken from the Study Material applicable to your own attempt.
Which paper is Direct Tax in CA Final?
Under the ICAI New Scheme of Education and Training, Direct Tax Laws and International Taxation is Group II, Paper 4 of CA Final. Under the Old Scheme, applicable up to the November 2023 attempt, it was Group II, Paper 7.
Is the CA Final DT RTP free to download?
Yes. Every ICAI Revision Test Paper is free and requires no registration or payment. The links on this page open the official PDFs directly.
Is solving the RTP enough to pass CA Final DT?
No. The Revision Test Paper is a revision and diagnostic tool rather than a substitute for the ICAI Study Material or structured classes. It assumes the syllabus is already complete.
Its value comes from exposing gaps in computation, section recall and speed during the final weeks before an attempt.
How important is International Taxation in CA Final Paper 4?
Part II carries 30 of 100 marks across a compact set of topics, which gives it a high marks-per-page ratio relative to Part I. Transfer Pricing and Double Taxation Relief recur across attempts.
It is the section students most commonly under-prepare, which makes it a practical differentiator.