Paper 4 · Group 2 · 100 Marks
CA Final DT — Direct Tax Laws and International Taxation
Updated for Finance Act 2025. Heavy on Transfer Pricing, International Tax, GAAR and BEPS — alongside core income heads.
30 marks MCQ + 70 marks Descriptive · 3 hours · New scheme 2024
Exam Strategy for DT
Direct Tax changes with every Budget. Ensure notes cover Finance Act 2025. Transfer Pricing and International Taxation carry significant marks in recent papers.