CA Final Direct Tax Laws and International Taxation PYQ May 2024: Question Paper and Solutions

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

Solving past MTPs, RTPs, and suggested answers from previous examination windows is essential to mastering time management under the time limit applicable to your exam paper. Review step-by-step working notes, legal case precedents, and accounting disclosures with instant 24/7 AI tutor assistance via CApex.

Question directory and available solutions

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

1. Orient Pharmaceuticals Private Limited is an Indian Company, engaged in the business of manufacturing and providing access to affordable and…
2. Mrs. Seema Aggarwal, aged 56 years, a resident individual acquired a residential house at Ayodhya on 01.04.1993 for 45,00,000. The Fair market value…
3. Mr. Manjoo Menon, an assessee from Coimbatore has 20% shareholding in a Private Limited company Aurelia Exports (P) Ltd. The assessee has immovable…
4. Miles Inc., a company incorporated in US, is engaged in development of infrastructure and providing consultancy in the same field. During the…
5. Devayani Trust is a registered charitable trust under section 12AB. During the previous year 2023-2024, the trust had applied - 4,50,000/- for the…
6. Parivartan, a public charitable trust has been incorporated on 01.06.2022 and immediately commenced its activities of providing "Relief of Poor".…
7. Following are the particulars of income earned by Mr. Kumar Saurav, a resident Indian aged 56 years in India and from Country P for the assessment…
8. Examine the applicability of Tax Deducted at source/Tax Collected at source and calculate the amount of TDS/TCS in the following independent cases…
9. Lalit, an individual whose total sales in business during the year ended 31.3.2023 was - 1.50 crores, opted to compute income under section 44AD for…
10. XY and Co., a partnership firm selling its products 'R' through the digital facility provided by ABC Limited (an E-commerce Operator). On 28 th…
11. Yalin Ltd. is located in Country X, a notified jurisdictional area (NJA). Armo Ltd., a domestic company (the assessee) sold goods to Yalin Ltd. on…
12. Answer any two out of the following three sub-parts, viz. (i), (ii) and (iii) Your answer should cover: (1) Issue involved (2) Provision Applicable…
13. The Assessing Officer passed an assessment order u/s 143(3) on 20.11.2018 in which the assessee committed the mistake of reducing the depreciation…
14. ABC Pvt Ltd, a domestic company is engaged in a software development business at Techno Park, which employed 700 employees, deducted tax at source…
15. Explain the term "Exchange of information" as per Article 26 of Model Tax Conventions under OECD Model and UN Model and explain importance of…
16. What do you understand by "GloBE Rules"? Which entities are covered under these Rules?
17. Club U Travels Private Limited, engaged in the business of travel agency remitted substantial amount to Australia as per the information collected…
18. Specify with reason, whether the following acts can be considered as: (A) Tax planning; or (B) Tax management; or (C) Tax evasion. 1. Mr. D has FDR…
19. A Non-resident Foreign Company entered into contracts with several Indian Companies for installation of mobile telephone system and made an…