Paper 16

Paper 16

Paper 16 : Direct Tax Laws and International Taxation (DTI)


To gain knowledge about the direct and international tax laws in force for the relevant and principles emerging from leading cases, to provide and insight into practical aspects and apply the provisions of laws to various situations :

Learning Aims

The syllabus aims to test the student’s ability to:

  • Tax planning and management under Direct Tax
  • Explain case laws governing core provisions of the above Acts
  • Explain tax assessment for various assessees and return procedures
  • Explain powers of various assessing authorities
  • Explain international Taxation and other relevant issues

Section A : Advanced Direct Tax Laws [50 Marks] 50%

  • Assessment of income and Computation of tax liability of Various Entities
  • Tax Management, Return and Assessment Procedure
  • Grievance Redressal
  • Penalties and Prosecutions
  • Business Restructuring
  • Difference aspect of Tax planning
  • CBDT & Other Authorities
  • E-commerce Transaction and liability in special cases
  • Income Computation and Disclosure Standards (ICDS)
  • Black Money Act, 2015

Section B: International Taxation [30 Marks] 30%

  • Double Taxation and Avoidance Agreements [Sec. 90, 90A and 91]
  • Transfer Pricing Section C: Case Study Analysis [20 Marks] 20%