CA Final Direct Tax Laws and International Taxation PYQ January 2026: Question Paper and Solutions

How to Prepare for CA Final Direct Tax Laws and International Taxation

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Question directory and available solutions

29 indexed questions. Open a question to read its full statement and available answer.

1. On 1.4.2024, UI Ltd., an Indian company, borrowed 50 crores @ 10% p.a. from M Inc., a US entity, thereby increasing its total borrowings to 70…
2. Mr. A is an interior designer by profession. He also delivers online lectures on interior decoration via an e-commerce platform-Indeco-Academy. The…
3. Seva Niketan, a charitable trust registered under section 12AB runs an education institution and a hospital for treatment of persons suffering from…
4. Shark Shipping International, a non-resident foreign company, is engaged in the business of operating a cruise ship in India and is eligible for…
5. Mr, Raj Kumar, a resident and corporate employee for the AY 2024-25 filed his return of income on 31/07/2024 disclosing total income of 45,50,000/-.…
6. Mr. Raman, a resident during the financial year 2024-25 in addition to Income under the Head "Salaries" of 20 Lakhs and Income from other sources of…
7. M Automobile Ltd. (M Auto) is engaged in the manufacture of automobile spare parts at Lucknow. In June 2024, M Auto established a new unit at Patna…
8. A Ltd., an Indian company is a wholly owned subsidiary of another Indian company - E Ltd. On 1.10.2020, A Ltd. sold a plot of land to E Ltd. for 35…
9. S Ltd., a domestic company, purchased its own shares on 10th November, 2024 in accordance with the provision of Section 68 of the Companies Act,…
10. Mr. Manoj, aged 47 years born in India, left for employment in United States in October, 2010. Since, then he is staying in USA and his wife is…
11. J Education Centre, a Charitable trust registered u/s 12AB of Income-tax Act runs schools for primary and secondary education. The following…
12. An educational institution having annual receipts of 4.95 crore during the financial year 2023-24. The institution has claimed exemption under…
13. Mr. Dhruv, an individual resident in India aged 62 years, furnished you the following particulars of income earned in India, Country "A" and Country…
14. Examine the applicability of provisions of tax deducted at source/tax collected at source and calculate the amount of TDS/TCS in the following…
15. A co-operative bank has provided, the followings information relating to cash withdrawals by its two customers during the F.Y.·-2024-25: Date of…
16. Mr. Rohit, a resident, has received 9 lakhs on 30.6.2024, towards maturity proceeds of LIC policy taken on 1.7.2021, for which the sum assured is 8…
17. Canada Ltd., (a company incorporated in Canada) holds 35% voting powers in LMN Ltd. (a company registered in Indian Companies Act, 1956) through…
18. Answer any two out of the following 3 sub-parts, viz. (i), (ii) & (iii) Your answer should cover: Issue involvedProvisions applicableAnalysis and…
19. Mr. Chauhan furnished his return of income for the FY 2023-24, on 23/07/2024 declaring a total income of 16 lakhs. The Assessing Officer passed an…
20. Mr. Roy, an Indian resident liable to collect tax under section 206C, failed to pay to the Central Government the tax collected by him from…
21. Explain the terms "Most Favored Nation" and "Base Erosion and Profit Shifting (BEPS)" with reference to the international tax treaties.
22. "Article 14 of the UN Model Convention gives exclusive rights to the source country to tax Independent Services." Examine the correctness of the…
23. M/s P Associates, a partnership firm (liable for tax audit under section 44AB) engaged in the business of food processing, provided following…
24. Discuss whether the provisions of General Anti-Avoidance Rules can be invoked in the following scenarios: (i) Red Ltd., an Indian company,…
25. (ii) Yellow Ltd. (an Indian company) is a wholly owned subsidiary of Pink Ltd., a company incorporated in Country H. Pink Ltd. gave a loan to Yellow…
26. Analyse whether the following persons fall under the definition of "applicant" under section 245N(b)(A) to apply for advance ruling with the Board…
27. (ii) Figtree Ltd., an Indian private sector company is considering entering into an export contract with Lamou Inc. of China. Figtree Ltd. is…
28. (iii) Universe India Ltd., an Indian public-sector undertaking, undertook a transaction with Moon Pte. of Singapore. The expected tax liability in…
29. (iii) BNHJ Ltd., an Indian public-sector undertaking, For the AY 2023-24, it has a matter pending with the Income Tax Appellate Tribunal which…