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Direct Tax laws & International Taxation Nov 2019 – an analysis

Updated: Dec 6, 2022


Nov 2019 DT paper (new): an analysis and coverage

The syllabus of DT is very vast and the trick to scoring well is the last day revision of all the course. Thus before the exams I always release the SET’s [Special emphasis topics] for that attempt, which in my perspective will cover 80% of the paper. As I firmly believe in smart study to score maximum marks alongwith conceptual clarity.


a) Past trend and comparative coverage in Nov 2019

The trick is in being able to target the paper smartly as well. We had given an analysis of the topics covered in the exam



Nov 19: Point wise sections covered and related coverage from topic in the notes

My view on the paper:

  • As can be seen there is a 80% paper from topics marked in yellow and this can help in scoring marks as these are the topics we tell a student to lay stress on.

  • The paper was a tricky paper with some unexpected questions mainly from smaller topics

  • The framing of the questions was in a manner to simulate practical situations and thus checking the ability of a student to think and not just answer the questions from memory

The Paper is always going to be relatively difficult after all its the CA Final direct tax paper. I always say the Indian chartered accountant exams are the toughest in the world , more so because of the competition , we have with so many brilliant students appearing in one attempt. Having said that this , in my view, this was a relatively simpler paper with more or less standard points raised.

Thus If you had an in depth understanding of the concepts and had presented the paper with working notes to maximise marks and had completed the paper then the chances are that you will pass.


I will share a story of two students which I always tell in class

Anuradha: who after the paper came to me telling me that she cannot pass as she had only attempted 74 marks of the paper. She had written in detail all the working notes and was sure that whatever she had attempted, she had attempted well

Ankit: one of the best students I have had and could understand and grasp the concepts of taxation better than most. He had attempted the entire paper and completed it before time (almost one hour to spare) and had written most answers in short (totally correct but without explaining the reasons),was sure he is going to get an exemption.

The result - Anuradha got 64 and Ankit scored 32.


Knowing the subject and scoring marks are totally different and one must understand the marking scheme and examination pattern to be able to score marks and that’s what I lay stress on. We are enclosing the scanned images of the paper with comments for your appraisal

Am giving here a detailed question by question analysis of the paper


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