How many marks is International Taxation in CA Final Paper 4?

International Taxation carries 30-35% weightage, i.e. roughly 30-35 marks of the 100-mark paper. Key topics: Transfer Pricing, Non-Resident Taxation, Double Taxation Relief, OECD/UN Model Conventions, BEPS and tax treaty interpretation.

Is this weightage applicable for the November 2026 exam?

Yes. This is ICAI's official section-wise weightage under the New Scheme (applicable from May 2024 onwards), and it applies to the November 2026 CA Final exam. Always cross-check the latest RTP and BoS announcements for amendments.

CA Final Direct Tax Chapter Wise Weightage - Nov 2026 (Paper 4)

Official ICAI section-wise weightage for Paper 4: Direct Tax Laws & International Taxation — 100 marks, 3 hours, Group 2. Use it to decide where your revision hours earn the most marks in the November 2026 attempt.

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024 onwards) — valid for the Nov 2026 exam.

Section I

Computation of Tax Liability

40%–45%

≈ 40–45 marks

Section II

Tax Administration

20%–30%

≈ 20–30 marks

Section III

International Taxation

30%–35%

≈ 30–35 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Section I Computation of Tax Liability	Comprehensive computation of income-tax liabilities General provisions for computation of total income Special tax regimes for companies Tax planning and optimisation Charitable and Religious Trusts Political Parties and Electoral Trusts Business Trusts and Securitisation Trusts Investment Funds Anti-avoidance provisions (GAAR) Tax challenges on digitalisation	40%–45%	HIGH
Section II Tax Administration	Deduction, Collection and Recovery of Tax TDS and TCS provisions Income-tax Authorities Assessment Procedures Appeals and Revision Dispute Resolution (DRP, Settlement Commission) Taxation of Undisclosed Income Taxation of Undisclosed Foreign Income and Assets Penalties, Offences and Prosecution Tax Audit under Section 44AB	20%–30%	HIGH
Section III International Taxation	Transfer Pricing Non-Resident Taxation Double Taxation Relief Advance Ruling OECD Model Tax Convention UN Model Tax Convention BEPS (Base Erosion and Profit Shifting) Application and Interpretation of Tax Treaties Latest developments in International Taxation	30%–35%	HIGH

How to Use This Weightage (Nov 2026 Strategy)

Section I — Computation of Tax Liability (40–45 marks). The single biggest block of the paper, and it is application-heavy: the compulsory Question 1 is typically a comprehensive total-income computation. Master the special regimes (115BAA/115BAB), trusts, business trusts and GAAR — these are where computations hide their twists. This section alone can get you close to the 40-mark passing line.

Section III — International Taxation (30–35 marks). The second priority, and the most predictable scoring area: Transfer Pricing and Non-Resident Taxation appear virtually every attempt. Double Taxation Relief and treaty interpretation are theory-flavoured but formula-friendly. Sections I + III together account for 70–80 marks — win these two and the paper is won.

Section II — Tax Administration (20–30 marks). Procedure-oriented: TDS/TCS, assessment procedures, appeals, penalties. High volume of small provisions — best covered through past-paper questions and a dates/limits chart rather than page-by-page reading.

Frequently Asked Questions

What is the chapter-wise weightage for CA Final Direct Tax?

Per ICAI's official weightage: Computation of Tax Liability 40–45%, Tax Administration 20–30%, International Taxation 30–35% of the 100-mark paper.

Which chapters are most important in CA Final DT?

Section I (comprehensive computation, special regimes, trusts, GAAR) at 40–45 marks, then Section III (Transfer Pricing, Non-Resident Taxation, DTAA) at 30–35 marks. Together they cover 70–80% of the paper.

How many marks is International Taxation in Paper 4?

Roughly 30–35 marks. Key topics: Transfer Pricing, Non-Resident Taxation, Double Taxation Relief, OECD/UN Model Conventions, BEPS and treaty interpretation.

Is this weightage applicable for November 2026?

Yes — this is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the November 2026 exam. Cross-check the latest RTP for amendments.

Practice Direct Tax with 31 Official Papers

16 past exam papers, 10 MTPs and 5 RTPs for Paper 4 — with suggested answers from ICAI.

Direct Tax Practice Papers →

Related Resources

All 6 Papers Weightage → DT Tax Rates AY 2026-27 → Nov 2026 Date Sheet → ICAI Mock Tests →