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

CA Final Direct Tax Laws and International Taxation PYQS Series May 2026 28 Questions Indexed

ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Final Direct Tax Laws and International Taxation PYQS (May 2026). Open individual questions for available answers and working notes, then use the subject analysis to review historical marks.

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Question directory and available solutions

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

  1. Mr. Krishan, a resident Indian, is engaged in retail business in Delhi. The turnover of his business for FY 24-25 was - 9.90 crores. The aggregate…
  2. Mr. Nitin a citizen of India, who lives in Singapore and a non-resident for the AY 26-27 for the purpose of taxation under the Indian Income-tax Act…
  3. Asha Trust is a charitable trust set up on 1st April 2010 with the object of providing relief to the poor. Later on, in April 2012, it changed its…
  4. Mr. Krishnamurthy is employed with XYZ Ltd. as Marketing Manager. His CTC details as per proposed offer for the appointment are as under: Basic Pay…
  5. Raman is a State Government Employee. The details of his income from salary for FY 25-26 are given below: Basic Salary received during the…
  6. Mr. Puneet, a citizen of India, serving in the Ministry of External Affairs in India, was transferred to Indian Embassy in Canada on 31st March…
  7. The statement of the profit and loss of AB Ltd., (a domestic company) which is engaged in the business of Manufacturing, shows a Net Profit of 52…
  8. Mr. Pawan (a resident) purchased Gold Jewellery worth - 5,60,000 during the FY 05-06. During the FY 11-12, he further purchased gold jewellery worth…
  9. T Pvt Ltd. a Closely Held Company not being an eligible startup referred to in Section 80-IAC submits the following information: Particulars FY…
  10. NWG Cruises Ltd., a non-resident company incorporated in Singapore. operates luxury passenger cruises across Asia. During the FY 25-26, the company…
  11. M. Foundations is a charitable trust registered under Section 12AB of IT Act 1961. During the FY 25-26, it derived an income of 60 lakhs from…
  12. Sarvseva Trust is a charitable trust registered under Section 12AB with the main object of relief of poor. The trust received an income of 5 lakhs…
  13. Swadeshi Electoral trust is an Electoral Trust incorporated on 1st May 2026* and approved by CBDT in accordance with the scheme made by Central…
  14. Mohan, a resident individual aged 46 years, received the following incomes during the FY 25-26: Income from house property in Chennai (as computed…
  15. XYZ Pvt. Ltd. distributed Gold Coin to one of its Resident distributor for achieving higher sale. The coin was purchased on 15.01.2026 by XYZ Pvt.…
  16. RK Garg & Company, a Partnership firm has paid Interest amounting - 1,20,000 and - 20,000 to its partners Ramesh Kumar Garg and Ashok Kumar Garg…
  17. PQR Ltd. has paid - 2,70,000 to Mr. A for Professional Services rendered by Mr. A. The agreement between PQR Ltd. and Mr. A stipulates the tax…
  18. Mr. Ramesh has deposited money under Capital Gain Accounts Scheme, 1988 during the FY 24-25 with State Bank of India. Mr. Ramesh has died on 30th…
  19. Company A had undertaken an international transaction in FY 25-26 and the operating profit for the same was - 72,975. The company selected the…
  20. AB Ltd. is a multinational company engaged in manufacturing and selling of soft drinks. For the AY 21-22, after being aggrieved by the order of…
  21. M/s XYZ Pvt. Ltd., aggrieved by the order of Appellate Tribunal, filed an appeal to the High Court. The High Court without itself framing the…
  22. Mr. Manish's total income for the AY 24-25, as per return furnished under Section 139(1) is 45 lakhs. The assessment was completed on 20th Oct.…
  23. In the light of the provisions of Model tax conventions, answer the following: (i) Discuss the taxability of 'Business profits', under both OECD and…
  24. What kind of dispute resolution is addressed under Article pertaining to Mutual Agreement Procedure? Give any two key differences between OECD Model…
  25. An enquiry under Section 133(6) of the Income-tax Act, 1961 was initiated by the Income-tax Department on 18th Nov. 2025 in the case of XYZ…
  26. State with reasons whether the following Act can be considered as Tax Planning or Tax Management or Tax Evasion: (i) On 2nd Jan. 2026, Mr. Darshil…
  27. Mrs. Varsha is engaged in business and her turnover for the PY 25-26 amounts to 18 crore. She has duly complied with the provisions of Section 44AB…
  28. M/s XYZ Limited, an Indian company engaged in providing Engineering Consultancy Services, entered into negotiations with M/s GTW Inc., a…