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 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
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

(Submitted by – Tarun Kumar (B.Com, ACA) Mobile: +91-888-282-8112- Email-ID:

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