Crucial Statement for CA Final DT, IDT (May/Nov 2018) Old Course Students, concerning research study product applicability. ICAI Announcement for Last (Old Course) Students appearing in May 2018 & November, 2018 Assessments– Research study Materials applicable for Paper 7: Direct Tax Laws & Paper 8: Indirect Tax Laws– (28-09-2017)
Students of Final (Old) Course, appearing in Might, 2018 and November, 2018 evaluations, might keep in mind that the new Research study Products for Final Paper 7: Direct Tax Laws and International Taxation and Final Paper 8: Indirect Tax Laws under the Modified Scheme of Education and Training are relevant for Documents 7 & 8 of the Last (Old) Course too, with the exception of the following three chapters in Module 4 of the Study Product of Paper 7 Part II: International Taxation, specifically,
- Chapter 6: Introduction of Model Tax Conventions;-LRB-
- Chapter 7: Application and Analysis of Tax Treaties; and
- Chapter 8: Basics of Base Erosion and Revenue Shifting.
Thus, Modules 1,2,3 and chapters 1 to 5 of Module 4 of Study Product of Final (New) Paper 7: Direct Tax Laws and International Tax are relevant for Last (Old) Paper 7: Direct Tax Laws. The material of the Research study Product is based on the direct tax laws as changed by the Finance Act,2017
As far as Paper 8: Indirect Tax Laws is worried, the syllabus is the exact same in both old course and new course, and thus, the Research study Product for new course is applicable for the old course.
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For Easy Understanding
CA Final (Old Course Trainees) appearing in May’18/ Nov’18 Tests
For DT
New Research study material for International Tax will be relevant for Old Course Trainees too
2) Following Chapters will not apply:
- Overview of Model Tax Convention
- Application & Analysis of Tax Treaties
- Basics of Base Disintegration & Earnings Shifting
For IDT
1) Syllabus for both Old & New Course is exact same.
Part 1: GST (75 Marks)
Part 2: Customs & FTP (25 Marks)
material of Part 2 is based on law as modified by Finance Act 2017
