CA Final DT Notes, Questions, Amendment, Updates for May 2018

By Raju Choudhary Last updated Aug 3, 2019 15

All you need to know about CA Final direct tax subject, In this article candidates can find CA Final DT notes, latest amendments, ICAI notification, DT syllabus, DT study material, DT practice manual etc…Direct Tax Laws is one of the core competence areas of the CA Course. A thorough knowledge of direct tax laws is, therefore, necessary for the students of the CA Final course. In the Final Course, “Direct Tax Laws” constitutes Paper 7. Students are expected to acquire advanced knowledge of the provisions of direct tax laws after undergoing this course and apply such knowledge to various situations in actual practice. Now Scroll down below n check more details regarding “CA Final DT Notes, Questions, Amendment, Updates For May 2018”

The Institute of Chartered Accountants of India taken CA Final Exams every year in the month of May and in the month of November. Here we provide CA Final DT latest notes and amendments applicable for May 2018 Exams. You may also find CA Final DT suggested answers and previous years question papers for all attempts. All the resources of CA Final DT Subject available in pdf format.

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Content in this Article

CA Final DT Notes, Questions, Amendment, Updates

The subject matter in this Study Material is based on the income-tax law as amended by Latest the Finance Act. In this Study Material, efforts have been made to present the complex income-tax law in a lucid manner. A word of advice to the students – please make it a habit of referring to the bare acts as often as possible. This will not only facilitate the process of understanding the law and the sequence of sections in these Acts, but will also equip them with the professional expertise that is expected.

The syllabus of Final Paper 7: Direct Tax Laws covers the Income-tax Act, 1961 and Rules thereunder. You are expected to have acquired advanced knowledge of the provisions of direct tax laws as well as the ability to apply the knowledge of the provisions of direct tax laws to various situations in actual practice.

CA Final Direct Tax Updates and Case Laws

Case Laws in CA Final Examination appears for 16 marks in each of Direct and Indirect Tax Paper. Case Laws are the laws which are established by outcome of former judgments of High Courts or Supreme Court.

CA Final Direct Tax Notes

CA Final Direct Tax Reference Book

CA Final Direct Tax Book by CA Vinod Gupta (Click here to Buy for Nov 2017)

CA Final Direct Tax Guideline Answer

Click Here to Download CA Final Direct Tax Suggested Answers by Other Resources. For download official answers please visit official site

Content of CA Final Direct Tax Course

1 Tax Rates & Marginal Relief
2 Income From Capital Gain
3 Income From other Sources
4 Profit Or Gain From Business & Profession
5 Taxation In Case Of Amalgamation & Demerger
6 Dividend & Bonus Stripping Transactions
7 Taxation Of Dividend & Deemed Dividend
8 Taxation In Case Of Liquidation
9 Taxation In Case Of Buyback
10 Taxation In Case Of Units
11 Taxation Of Political Parties
12 Taxation Of Electoral Trust
13 Taxation Of Firm/ LLP
14 Taxation Of Trust (Sec 11/ 12/ 13)
15 Double Taxation Avoidance Agreement (DTAA)
16 Transfer Pricing
17 Taxation Of NRI
18 Special Rates of Tax
19 Taxation of GDR
20 Residential Status & Scope of Total Income (some Aspects)
21 Equalisation Levy
22 Taxation of Business Trust
23 Taxation of Investment Fund
24 Taxation of Securitisation Trust
25 Minimum Alternate Tax (MAT)
26 Alternate Minimum Tax ( AMT )
27 Taxation Of Co-op Societies
28 Deduction U/s 10-AA (SEZ)
29 Deduction Under Chapter VI -A
30 Return Filing & Assessment Procedure
31 Appeal & Revision
32 Advance Tax
33 Interest u/s 234A/B/C/D & 244A
34 Tax Deducted & Collected At Source (TDS / TCS )
35 Authority Of Advance Ruling (AAR)
36 Income Tax Settlement Commission (ITSC)
37 Cash Loan / Deposits / Advances
38 Clubbing Of Income
39 Set Off & C/f Of Losses
40 Income From Salary
41 Income From House Property
42 Agriculture Income
43 Tax On Accreted Income Of Certain Trust Or Institution
44 Taxation Of AOP /BOI
45 Tonnage Taxation
46 Expenditure Incurred in Relation to Exempt Income
47 Some other Amendments by Finance Act 2016
48 Case Laws Relevant For Nov 2017 Exams.

It is very important that you understand the rationale of court rulings vis-à-vis the relevant provisions of law. The publication “Select Cases in Direct & Indirect Tax Laws – An Essential Reading for the Final Course” is a compilation of select recent significant judicial deci sions, which, when read in conjunction with the Study Material will enable you to appreciate the significant issues involved in interpreting and applying the provisions of tax laws. The September, 2016 edition of the publication is relevant for May, 2017 and November, 2017 examinations. In addition, important case laws reported subsequently and relevant for May 2017 and November 2017 examinations, would be given in the Annexure to the Final Group II Revision Test Paper (RTP) of the respective examination.

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