Weightage of Marks for Final Course Paper Direct Tax Laws and International Taxation (100 marks )

                                 PART – 1 Direct Tax Law ( 70 Marks )

Section – I ( 21 Marks to 32 Marks )

1. Basic of charge, Residential status, income which do not 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, deduction from gross total income, rebates and reliefs.

2.  Special provisions relating to companies and certain other than a company.

Including  firms LLPs, Trusts, AOBs, BOIs, Securtisation trust, Business trust Investment Fund etc. 

 Section – II ( 4 Marks to 7 Marks )

3. Provision relating to charitable and religious trust and institutions, political parties and electoral trusts.

Section – III ( 4 Marks to 7 Marks )

4. Tax Planning, Tax Avoidance and  Tax Evasion.

Section – IV ( 14 Marks to 18 Marks )

5. Collection & Recovery of Tax, Refunds.

Section – V ( 11 Marks to 14 Marks )

6. Income Tax Authorities, Procedure for Assessment, Appeals and Revision.

7. Settlement of Tax cases, Penalties, Offence & Prosecution.

Section – VI ( 4 Marks to 7 Marks )

8. Liability in Special cases.

9. Miscellaneous Provisions and Other Provisions.

                      PART – 2 International Taxation ( 30 Marks )

Section – I ( 15 Marks to 18 Marks )

1. Taxation to international transactions and Non- resident taxation-

1. Provisions for the Income Tax Act,1961, Including-----

Ø  Specific provision relating to non- residents

Ø   Double taxation Relief

Ø   Transfer Pricing & Other Anti- Avoidance Measures

Ø   Advance Rulings

2. Equalisation Levy.

Section –  II ( 12 Marks to 15 Marks )

2. Overview of Model Tax Conventions –  OECD & UN.

3. Application and Interpretation of Tax Treaties.

4. Fundamental of Base Erosion and Profit Shifting.

Must Read: How To Study For Direct Tax