CA Final Direct Tax Laws & International Taxation Study Material by ICAI

CA Final DT ICAI Study Material

Module 1 – Core Direct Tax Provisions

Module 1 covers basic concepts, exempt income, business income, capital gains, other sources, clubbing, set-off and carry-forward of losses, and deductions.

Module 2 – Entity Taxation & Digital Transactions

Module 2 covers assessment of various entities, trusts and special entities, tax planning, avoidance and evasion, and taxation of digital transactions.

Module 3 – Tax Procedure, Compliance & Anti-Avoidance

The supplied Module 3 resources cover tax deduction and recovery, income-tax authorities, assessment procedure, appeals, dispute resolution, miscellaneous provisions, anti-avoidance and tax audit compliances.

Module 4 – International Taxation

Module 4 covers non-resident taxation, double taxation relief, advance rulings, transfer pricing, BEPS, tax treaties, model tax conventions and international tax developments.

How to prepare CA Final Direct Tax Laws & International Taxation

• Build the computation framework first. Understand the flow from heads of income to aggregation, deductions and tax liability.
• Track amendments carefully. Always align tax revision with the material applicable to your attempt.
• Practise entity and procedural questions separately. Keep assessment, appeals, authorities and compliance provisions in dedicated revision notes.
• Revise International Taxation as a separate block. Focus on non-resident taxation, DTAA relief, transfer pricing, BEPS and treaty interpretation.
• Finish with ICAI RTPs, MTPs and previous examination questions. Use exam-oriented resources after completing the Study Material.

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