Section-wise and Skill-wise Weightage : Final (Old) Course Paper 7: Direct Tax Laws (100 Marks)

Level I Level II Level III

Section Weightage Content Area Comprehension Analysis & Evaluation

& Knowledge Application & Synthesis

5%-10% 70%-80% 10%-25%

I 25%-30% Chapters 1 – 12 [Modules 1 & 2]
1. Basic Concepts,
2. Residence and Scope of Total Income,
3. Income which do not form part of total income,
4. Salaries
5. Income from house property
6. Profits and gains of business or profession
7. Capital Gains
8. Income from Other Sources
9. Income of Other Persons included in assessee’s total income
10. Aggregation of income; set-off, or carry forward and set-off, of losses
11. Deductions from Gross Total Income
12. Assessment of various entities

II 10%-15% Chapters 13-14 [Module 2]

13. Provisions relating to charitable and religious trust and institutions,
political parties and electoral trusts
14. Tax Planning, Tax Avoidance & Tax Evasion
III 10%-15% Chapter 15 Deduction, Collection & Recovery of Tax [Module 3]

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 IV 15%-20% Chapters 16-21 [Module 3]
16. Income-tax Authorities,
17. Assessment Procedure
18. Appeals and Revision
19. Settlement of Tax Cases
20. Penalties
21. Offences and Prosecution
V 0%-5% Chapters 22-23 [Module 3]
22. Liability in Special Cases
23. Miscellaneous Provisions
VI 25%-30% Chapters 1 – 5 [Module 4 : International Taxation]
1. Non-resident Taxation
2. Double Taxation Relief
3. Transfer Pricing & other anti avoidance measures
4. Advance Ruling
5. Equalisation Levy

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