Paper 4 · Group 2 · 100 Marks

CA Final DTDirect 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.

All Chapters — Direct Tax Laws and International Taxation