CA Final DT New Syllabus Chapter Wise Weightage in May 20

Direct Tax Laws

 Contents

 Weightage
  • Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
  • Special provisions relating to companies and certain persons other than a company1
 35%-45%
  • Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
 5%-10%
  • Tax Planning, Tax Avoidance & Tax Evasion
 15%-20%
  • Collection & Recovery of Tax, Refunds
 15%-25%
  • Income-tax Authorities, Procedure for assessment, Appeals and Revision
  • Settlement of Tax Cases, Penalties, Offences & Prosecution
 15%-20%
  • Liability in Special Cases
  • Miscellaneous Provisions and Other Provisions

5%-10%

International Taxation

 Contents Weightage
  • Taxation of international transactions and Non-resident taxation (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)

 

 60%-70%
  • Overview of Model Tax Conventions – OECD & UN
  • Application and interpretation of Tax Treaties
  • Fundamentals of Base Erosion and Profit Shifting
 30%-40%