Paper 4
Group 2
Direct Tax Laws & International Taxation
Advanced income tax provisions, tax planning, international taxation concepts, and transfer pricing regulations.
29 papers available
3 hours
Duration
100
Total Marks
40
Passing Marks
No
Negative Marking
Exam Pattern
Part I: Direct Tax Laws (70 marks) + Part II: International Taxation (30 marks)
Syllabus & Weightage
Income Tax - Assessment & Procedure 20-25%
Business Reorganization & Tax Planning 15-20%
Tax Deduction at Source 10-15%
International Taxation & DTAA 15-20%
Transfer Pricing 15-20%
Advance Rulings & Dispute Resolution 10-15%