How to Study For Direct Tax

Direct tax is already very vast, now with the introduction of new pattern, student’s need to spend more time on this subject.

  • In direct tax laws there are many sections so it may possible that mcq’s are on section based i.e. they will tell you about a particular section.
  • It may be also possible that mcq’s are on provision based so it is necessary for students to understand all the provisions deeply and if any doubt is there then discuss it with your teachers.
  • As we know that in direct tax there is a need to practice more and more practical questions and as per new pattern there are also chances that in mcq’s also an examiner put practical question and you have to solve it.
  • Firstly it is must that all the students have a knowledge regarding five heads of income because many mcq’s may be come from these five heads.
  • Then another important chapter is deductions, if you have a good knowledge regarding deductions then you will score good marks if mcq’s are came from deductions.
  • In direct tax laws there are also many penalties levied on the offences and in mcq’s examiner may ask you about the penalty, and then you will score good marks only when you know all the penalties exactly.
  • With the introduction of new pattern the hardwork of the students goes on increasing because already there is a huge syllabus of direct tax and now students have to read each and every chapter deeply because nobody knows from where examiner will put mcq’s in the exam.
  • Mostly students are confused with which book should they follow for studying mcq, so refer only one book , it is must to revise your study material properly.
  • As institute gives only sample mcq’s so no idea related to the mcq’s. Students have to revise the entire syllabus from study material properly, it requires a lot of hardwork but definitely you will get good marks.
  • We are highly probable that questions on Depreciation rate for one item, one case law and one penalty will be asked. Means you need to study in-depth.

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You have roughly 60-55 days to study the Direct Tax.

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Content Weight Age




Basis of Charge, Residential Status, Income which do not form part of total income, heads of income, income of other person included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs

Special Provisions Relating to companies and certain persons other than a company.

35%-45% 25-32 Marks
3. Provisions Relating to Charitable and religious trusts and institutions, political parties and electoral trusts. 5%-10% 4-7 Marks
4. Tax Planning, Tax Avoidance & Tax Evasion. 5%-10% 4-7 Marks
5. Collection & Recovery of Tax, Refunds. 15%-20% 11-14 Marks


Income-Tax Authorities, Procedure for assessment, Appeals and Revision

Settlement of Tax Cases, Penalties, Offences & Prosecution

15%-25% 11-18 Marks


Liability in Special Cases

Miscellaneous Provisions and Other Provisions

5%-10% 4-7 Marks



Content Weight Age


1. Taxation of International Transactions and Non-resident taxation

(i) Provisions of the Income Tax Act 1961, including-

(a) Specific Provisions Relating to Non- Residents

(b) Double Taxation Relief

(c) Transfer Pricing and Other Anti-Avoidance Measures

(d) Advance Rulings

(ii) Equalization Levy

60%-70% 18-21 Marks



Overview of Model Tax Conventions – OECD & UN

Applications and interpretation of tax treaties

Fundamentals of Base Erosion and Profit Shifting

30%-40% 9-12 Marks

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