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Section-Wise Weight age of Marks of Paper 7 of CA Final (New Course) Direct Tax Laws and International Taxation
CA Final: New Course
Paper 7: Direct Tax Laws and International Taxation (100 MARKS)
SECTION-WISE WEIGHT AGE
PART:1 (DIRECT TAX LAWS: 70 MARKS)
| Section | S.No. | Content | Weight age | Marks |
| I | 1 | Basis of Charge, Residential Status, Income which do not form part of total income, heads of income, income of other person included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs. | 35%-45% | 25-32 Marks |
| 2 | Special Provisions Relating to companies and certain persons other than a company. | |||
| II | 3 | Provisions Relating to Charitable and religious trusts and institutions, political parties and electoral trusts. | 5%-10% | 4-7 Marks |
| III | 4 | Tax Planning, Tax Avoidance & Tax Evasion. | 5%-10% | 4-7 Marks |
| IV | 5 | Collection & Recovery of Tax, Refunds. | 15%-20% | 11-14 Marks |
| V | 6 | Income-Tax Authorities, Procedure for assessment, Appeals and Revision | 15%-25% | 11-18 Marks |
| 7 | Settlement of Tax Cases, Penalties, Offences & Prosecution | |||
| VI | 8 | Liability in Special Cases | 5%-10% | 4-7 Marks |
| 9 | Miscellaneous Provisions and Other Provisions | |||
| PART:2 (INTERNATIONAL TAXATION:30 MARKS) | ||||
| I | 1 | Taxation of International Transactions and Non-resident taxation | 60%-70% | 18-21 Marks |
| (i) Provisions of the Income Tax Act 1961, including- | ||||
| (a) Specific Provisions Relating to Non- Residents | ||||
| (b) Double Taxation Relief | ||||
| © Transfer Pricing and Other Anti-Avoidance Measures | ||||
| (d) Advance Rulings | ||||
| (ii) Equalization Levy | ||||
| II | 2 | Overview of Model Tax Conventions – OECD & UN | 30%-40% | 9-12 Marks |
| 3 | Applications and interpretation of tax treaties | |||
| 4 | Fundamentals of Base Erosion and Profit Shifting | |||
| SOURCE:ICAI | ||||
(Submitted by – Tarun Kumar (B.Com, ACA) Mobile: +91-888-282-8112- Email-ID: catarunkumar92@gmail.com)
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