2023 CA Final Direct Tax Resources: Learning Materials, Lectures, and Assessments
To become a CA in India, one must complete the CA Foundation, CA Intermediate, and CA Final courses, with the latter being the final stage. CA Final exams are held twice a year, in May and November, and candidates can sit for them after completing two and a half years of CA articleship. The CA Final is divided into two groups, consisting of eight papers, with the Direct Tax Paper being one of the most rewarding papers for scoring marks.
To secure a high rank in CA Finals, effective planning and following certain procedures are important, such as solving mock test papers provided by coaching institutes or sample papers available on the official website or model test papers. It is essential to master key and simpler subjects such as Direct Tax Papers. This article provides tips, tricks, a Syllabus, mock test series, sample papers, weightage, and other exam-related information. Links to the revised CA Final Direct Tax Paper 2023 are also provided. The DT Paper 2023 from the second group is crucial for obtaining a good rank, so it is recommended to continue reading.
Comprehend the CA Final Direct Tax Exam of 2023
The CA Final Direct Tax Paper 2023 is a crucial component of the CA Final course under the new scheme. It consists of two primary sections:
- Direct Tax Laws (70 Marks).
- International Taxation (30 Marks).
The official website of ICAI has announced the dates for the CA Final May’2023 exams, and according to the timetable, the Direct Tax paper is slated for May 02, 2023.
CA Final Direct Tax Paper 2023 Study Material 2023 for New Revised Course
The study material provided by ICAI contains all the main chapters and main units of the chapters. We are providing you CA Final Paper 7 study material which you can download by clicking here.
- Part I: Direct Tax Laws
- Module 1
- Initial Pages
- Chapter 1: Basic Concepts
- Chapter 2: Residence and Scope of Total Income
- Chapter 3: Incomes which do not form part of Total Income
- Chapter 4: Salaries
- Chapter 5: Income from House Property
- Chapter 6: Profits and Gains of Business or Profession
- Chapter 7: Capital Gains
- Chapter 8: Income from Other Sources
- Annexure
- Module 2
- Initial Pages
- Chapter 9: Income of Other Persons included in assessee’s Total Income
- Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
- Chapter 11: Deductions from Gross Total Income
- Chapter 12: Assessment of Various Entities
- Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
- Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
- Module 3
- Initial Pages
- Chapter 15: Deduction, Collection and Recovery of Tax
- Chapter 16: Income-tax Authorities
- Chapter 17: Assessment Procedure
- Chapter 18: Appeals and Revision
- Chapter 19: Dispute Resolution
- Chapter 20: Penalties
- Chapter 21: Offences and Prosecution
- Chapter 22: Liability in Special Cases
- Chapter 23: Miscellaneous Provisions
- Module 1
- Part II: International Taxation
- Module 4
- Initial Pages
- Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
- Chapter 2: Non Resident Taxation
- Chapter 3: Double Taxation Relief
- Chapter 4: Advance Rulings
- Chapter 5: Equalisation Levy
- Chapter 6: Application and Interpretation of Tax Treaties
- Chapter 7: Fundamentals of Base Erosion and Profit Shifting
- Chapter 8: Overview of Model Tax Conventions
- Annexure
- Module 4
Candidates can refer to the study material provided by ICAI along with some other course books and notes that are available online.
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