CA Final Direct Tax Laws and International Taxation PYQ September 2025: Question Paper and Solutions

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Question directory and available solutions

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

1. Mr. Shiv Aggarwal is married with Ambika Aggarwal. He has gifted a house property to his wife on 15/03/2024. The stamp duty value of the said…
2. M/s KDPL, a domestic company, engaged in manufacturing of certain products, declared its total income of 1,20,00,000/- in return of income filed for…
3. A business trust registered under SEBI (Real Estate Investment Trust) Regulations, 2014, has given particulars of its income for the financial year…
4. M/s S. International (a company registered in Australia), during the financial year 2024-25 was engaged in the business of operating passenger…
5. AZ (India) Ltd (an Indian Company) is a wholly owned subsidiary of AZ Inc. USA. AZ Inc. USA is incorporated in USA and tax resident of USA. During…
6. During the financial year 2024-25, ZX International Singapore (a company incorporated in Singapore) held shares carrying voting power of 25% in ZX…
7. M/s RST Ltd., a company resident in India, engaged in the manufacturing of leather products. The Statement of Profit & Loss for the year ended 31st…
8. M/s PR Associates is an Association of Persons (AOP) has two members namely Mr. P and Mr. R. Mr. P aged 46 years has 65% share and Mr. R aged 44…
9. Mr. Shivansh purchased 11,000 equity shares of 10 each of M/s ABC Ltd. on 08.03.2007 at a premium of 40 per share. On 07.10.2024, the Company…
10. M/s Bittu Inc. (a notified Foreign Institutional Investor "FII"), has furnished following details regarding its income for the financial year…
11. A public charitable trust engaged in "Relief of Poor" and registered under section 12AB, for the previous year ending 31.3.2025, derived gross…
12. Mr. Kamal Sharma (Age 32 years) is the Marketing manager in M/s. Patio Systems Ltd. since 01.10.2021. His income for the Financial Year 2024-25 in…
13. Examine the obligation of Tax Deduction at source/Tax Collection at source in the following cases keeping in view the provisions of the Income-tax…
14. Gross Salary received by Mr. Pankaj, aged 42 years during the F.Y. 2024-25 from M/s PPN Limited is 37,50,000. House property loss declared by him…
15. An Urban Cooperative Bank (engaged in the business of banking) made an FDR of 100 crores with Union Bank of India (UBI) at 2.5% p.a. interest as per…
16. Beta Ltd. is an Indian Company in which Robert Inc. (a company incorporated in Country E), holds 30% shareholding and voting power during the…
17. What are the options available to Beta Ltd., if it accepts enhancement to total income made on account of determination of Arm's length price by the…
18. In case of an assessee, the Assessing Officer passed an order u/s 143(3) on 15/12/2022. CIT passed the order u/s 263 on 26.03.2025 holding that the…
19. M/s. Rama Ltd. filed its return of income claiming deduction for bad debts. The return was processed u/s 143(1)(a) of Income-tax Act, 1961.…
20. AZ Foundation, trust registered u/s 12AB, runs an educational institution. The trust is paying rent of 30 lakhs per annum for the building occupied…
21. What is the need of applying principles of interpretation of law for interpreting a tax- treaty (DTAA), briefly describe the objective behind such…
22. Briefly describe Indicators of BEPS activity recommended under action plan 11 of Base Erosion and Profit Shifting (BEPS).
23. ABC Ltd., an Indian company engaged in producing electrical equipment, during the financial year 2024-25, paid interest of 95 lakhs to James Inc. (a…
24. State with reasons whether the following acts can be considered as Tax Planning or Tax Compliance or Tax Evasion: One credit note was issued by SK…
25. M/s Durga Associates, a partnership firm, obtained declaration in Form No. 15G/15H from its lenders/depositors (wherever applicable) and submitted…
26. M/s Rio Inc., a non-resident company entered into contract with an Indian company M/s ABC Ltd. for installation of plant and machineries. The amount…
27. What is the time line within which Board for Advance Rulings is required to pronounce its advance ruling?