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CA Final Direct Tax Laws and International Taxation Objective Test 1 Mock Test
ICAI CA Final (New Scheme) 2026: Objective Components
Focus on Direct Tax Laws and International Taxation with 15 original questions in one dedicated practice session.
Syllabus-checked original practice
Mapped to the official Objective Components (Papers 1 to 5) syllabus and answer-checked on 9 September 2026.
View official pattern sourceScoring note: Section A of this paper is 15 compulsory multiple-choice questions worth 2 marks each, 30 marks in all, with no negative marking. ICAI sets those 15 questions inside the paper's own 180-minute, 100-mark window and publishes no separate time limit for them; the 54 minutes here is a TakeMockTest proportional allowance, 30 per cent of that 180 minutes, and not an ICAI sectional timer.
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Know before you start
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- After submitting, review section and topic scores, explanations, and source links.
About this CA Final Direct Tax Laws and International Taxation sectional test
This sectional test isolates Direct Tax Laws and International Taxation from the CA Final Objective Components (Papers 1 to 5) pattern, so you can drill it on its own instead of only meeting it inside the full mock. It draws 15 original practice questions across 11 distinct topics, syllabus-checked the same as our full mocks.
Topics covered
International taxation
3 questions
Tax compliance
2 questions
Tax computation mechanics
2 questions
Accrual of income
1 question
Anti-avoidance
1 question
Income computation principles
1 question
Permanent establishment
1 question
Tax interpretation
1 question
Tax treaty analysis
1 question
Transfer pricing
1 question
Withholding tax
1 question
Scoring and result analysis
Correct answers earn 2 marks and wrong answers deduct 0 marks. Unattempted questions score zero. This section's 15 questions are difficulty-tagged: 15 medium. After submitting, you receive topic-wise accuracy, time spent, answer explanations, and source links.
Frequently asked questions
Is this an official CA Final question paper?
No. It's an independent practice test with original Direct Tax Laws and International Taxation questions, mapped to the official CA Final Objective Components (Papers 1 to 5) syllabus and answer-checked on 9 September 2026.
How many questions are in this Direct Tax Laws and International Taxation sectional test, and how long is it?
15 questions in 54 minutes.
Which topics does this test focus on?
It spans 11 topics, with the heaviest coverage on International taxation, Tax compliance, and Tax computation mechanics.
Is there negative marking in this test?
No. This section carries no negative marking, so a wrong answer costs nothing beyond the mark you missed.