Paper 4 Group 2
CA Final Direct Tax Laws & International Taxation: Most Repeated Questions & Important Topics
Ranked by how often each topic was actually asked in ICAI exams, MTPs and RTPs — computed from real papers, not predicted.
Built from 653 real questions across 31 CA Final Direct Tax Laws & International Taxation attempts (2015–2026). Every topic below links to the exact past papers it appeared in, so you can read the actual questions. The top 10 topics cover about 61% of everything asked.
30
Topics ranked
653
Questions analysed
31
Attempts (2015–26)
1
Direct Taxation
197×
asked
2017–2026 17 hard 178 medium
Tested provisions: Chapter XII-ACompanies Act, 2013DTAA (Double Taxation Avoidance Agreement)ICDS XIncome Tax ActIncome Tax Act, 1961Income-tax Act, 1961Ind AS 16
2
Direct Tax Laws
42×
asked
2015–2020 1 hard 41 medium
Tested provisions: Finance Act, 2018Section 10(10D)Section 10AASection 11Section 112ASection 115BBSection 115BBASection 115JB
3
International Taxation
41×
asked
2018–2026 6 hard 35 medium
Tested provisions: Chapter VI-AIncome-tax Act, 1961Section 115BAC(1A)Section 44ADASection 80CSection 80DSection 9(1)(vi)Section 91
Appeared in: Jan 2026May 2025May 2023Nov 2023 RTPMay 2023 RTPMay 2022 RTPDec 2021Mar 2021 MTP +1 more
4
Corporate Law
29×
asked
2015–2016 29 medium
Tested provisions: Articles of AssociationCompanies Act, 1956Companies Act, 1956, Section 391(2)Companies Act, 1956, Section 394Companies Act, 1956, Section 394(4)(b)Companies Act, 1956, Section 394[2]Companies Act, 1956, Section 397Companies Act, 1956, Section 433
5
Capital Gains
24×
asked
2015–2026 2 hard 22 medium
Tested provisions: Chapter XII-AICDS (Various)Income Tax Act, 1961Section 112ASection 115BAASection 115BABSection 115BACSection 115BAC(1A)
6
Transfer Pricing
15×
asked
2015–2026 4 hard 11 medium
Tested provisions: Income-tax Act, 1961Section 92A
7
Tax Deduction At Source (Tds)
14×
asked
2018–2025 2 hard 12 medium
Tested provisions: Section 182 of the Contract Act, 1872Section 194-OSection 194CSection 194HSection 194JSection 194LASection 194QSection 197
8
Companies Act, 2013
13×
asked
2020–2020 12 medium
Tested provisions: Companies Act, 2013Section 129(1)Section 136Section 143 of the ActSection 143(5)(a)Section 143(5)(b)Section 143(7)Section 197(4) of the Companies Act
Appeared in: Oct 2020 MTP
9
Tds
12×
asked
2017–2025 1 hard 11 medium
Tested provisions: Income Tax Act, 1961Section 115ASection 12ABSection 192Section 194ASection 194ESection 194HSection 194I
10
Assessment
9×
asked
2018–2026 9 medium
Tested provisions: CGST Act, 2017Section 132BSection 139BSection 142Section 142ASection 143Section 143(1)Section 143(3)
11
Assessment Procedures
9×
asked
2020–2023 9 medium
Tested provisions: Income-tax Act, 1961Section 132Section 132BSection 139(1)Section 143(1)Section 144CSection 234ASection 234F
12
Residential Status
8×
asked
2018–2026 8 medium
Tested provisions: Section 10AASection 115BACSection 23(2)Section 24Section 56(2)(x)
13
Non-Resident Taxation
8×
asked
2020–2025 8 medium
Tested provisions: Chapter XII-ADTAA (Double Taxation Avoidance Agreement)Section 115ASection 115BAC(1A)Section 234ASection 234BSection 234CSection 48
15
Depreciation
7×
asked
2017–2025 1 hard 6 medium
Tested provisions: AS 10 (Revised)AS 13 (Revised)AS 16AS 5AS-12Income Tax Act, 1961Ind ASInd AS 20
16
Computation Of Total Income
7×
asked
2018–2025 7 medium
Tested provisions: Companies Act, 2013Income Tax ActSection 115BAASection 115BABSection 115JBSection 35CCDSection 40(a)Section 43B
17
Amalgamation
7×
asked
2016–2021 1 hard 6 medium
Tested provisions: AS 14Companies Act, 1956, Section 391(2)Companies Act, 1956, Section 394Companies Act, 1956, Section 394(4)(b)Companies Act, 1956, Section 394[2]Income Tax Act, 1961Section 72(2)Section 72A
18
2015–2021 7 medium
Tested provisions: Section 10(13A)Section 10AASection 139(1)Section 16Section 194JSection 24Section 32AC(1A)Section 35AD
19
Tax Liability
7×
asked
2017–2022 7 medium
Tested provisions: Section 115BBSection 115BBASection 194ESection 91
20
Penalties
6×
asked
2019–2025 1 hard 5 medium
Tested provisions: Section 126 of CGST Act, 2017Section 143(3)Section 147Section 154Section 270ASection 271AADSection 271DSection 271E
21
Business Income
6×
asked
2020–2026 2 hard 4 medium
Tested provisions: ICDS (Various)Section 115BAASection 115BABSection 115BACSection 32(2)Section 35(1)(iv)Section 37Section 40(a)(i)
22
Charitable Trust
6×
asked
2019–2026 1 hard 5 medium
Tested provisions: Section 11Section 115BBCSection 115TDSection 12Section 12ASection 12AASections 11 to 13
23
Tax Collection At Source (Tcs)
6×
asked
2018–2025 1 hard 5 medium
Tested provisions: Section 194QSection 206CSection 206C(1)Section 206C(1F)Section 206C(1H)
24
Tax Deducted At Source (Tds)
6×
asked
2022–2026 6 medium
Tested provisions: Income Tax Act, 1961Section 115BACSection 194-IBSection 194CSection 206CSection 40A(2)(b)
25
Direct Tax
6×
asked
2021–2021 5 medium
Tested provisions: Section 132Section 132ASection 143(3)Section 147Section 148Section 153ASection 254(2)Section 260A
Appeared in: Mar 2021 MTP
26
Income From Other Sources
5×
asked
2015–2025 5 medium
Tested provisions: Section 10(13A)Section 10AASection 112ASection 115BACSection 139(1)Section 16Section 24Section 36(1)(xv)
27
Settlement Commission
5×
asked
2015–2020 5 medium
Tested provisions: Section 127A (b) of the Customs Act, 1962Section 133ASection 245CSection 245D(4)
28
Service Of Notice
5×
asked
2016–2019 5 medium
Tested provisions: Companies Act, 2013, Section 383Section 282(1)
29
Business Trust
5×
asked
2015–2024 5 medium
Tested provisions: Section 10(23FCA)Section 115BAASection 115UA(3)Section 194ISection 194LBA
30
Taxation Of Non-Residents
5×
asked
2015–2021 1 hard 4 medium
Tested provisions: Section 115ASection 194ASection 194LBSection 245N