CA FINAL DIRECT TAX PAPER ANALYSIS OF PAST ATTEMPTS
| Attempt | Nov 10 | May 11 | Nov 11 | May 12 | Nov12 | May 13 | Nov 13 | Average Marks | ||||||||||||||||||||||||
| Chapter | CL | Thry | Prac | Total | CL | Thry | Prac | Total | CL | Thry | Prac | Total | CL | Thry | Prac | Total | CL | Thry | Prac | Total | CL | Thry | Prac | Total | CL | Thry | Prac | Total | CL | Thry | Prac | Total |
| Preliminary | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Basis of Charge | – | – | – | – | – | – | – | – | 4 | – | – | 4 | – | – | – | – | – | – | 4 | 4 | – | – | – | – | 4 | – | – | 4 | 1 | – | 1 | 2 |
| Exempt Income | 4 | – | – | 4 | – | 8 | 10 | 18 | – | – | 10 | 10 | 4 | – | 10 | 14 | – | 4 | 6 | 10 | 4 | 3 | – | 7 | – | 2 | – | 2 | 2 | 2 | 5 | 9 |
| Sec 14 A | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 6 | 6 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1 | 1 |
| Salaries | – | – | 5 | 5 | 4 | 8 | – | 12 | – | – | – | – | – | – | – | – | – | – | 2 | 2 | – | – | – | – | – | – | – | – | 1 | 1 | 1 | 3 |
| IFHP | 4 | 3 | – | 7 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1 | 0 | – | 1 |
| PGBP | 5 | – | 22 | 27 | – | 12 | – | 12 | 4 | – | 20 | 24 | 6 | – | 10 | 16 | 8 | 4 | 23 | 35 | 8 | 5 | 16 | 29 | 4 | 10 | 16 | 30 | 5 | 4 | 15 | 25 |
| CG | – | – | 11 | 11 | – | 6 | 4 | 10 | 4 | – | 5 | 9 | 5 | 10 | – | 15 | – | – | 6 | 6 | – | – | 16 | 16 | – | – | 7 | 7 | 1 | 2 | 7 | 11 |
| IFOS | – | – | – | – | – | – | – | – | – | – | – | – | 4 | – | 7 | 11 | – | – | – | – | – | 4 | – | 4 | – | – | – | – | 1 | 1 | 1 | 2 |
| Clubbing | – | – | 5 | 5 | – | 5 | – | 5 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 4 | 4 | – | – | – | – | – | 1 | 1 | 2 |
| Set Off | – | – | – | – | – | 4 | – | 4 | – | – | – | – | – | – | – | – | – | 4 | – | 4 | 4 | – | – | 4 | – | 5 | – | 5 | 1 | 2 | – | 2 |
| Deduction Sec 80 | – | 4 | – | 4 | – | – | – | – | – | – | 6 | 6 | – | – | – | – | – | 3 | – | 3 | – | – | 6 | 6 | – | – | – | – | – | 1 | 2 | 3 |
| Rebates | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
| DTA | – | – | – | – | – | 4 | 8 | 12 | – | 4 | – | 4 | 4 | 4 | – | 8 | – | – | – | – | – | – | 8 | 8 | – | – | – | – | 1 | 2 | 2 | 5 |
| Avoidance of Tax and NR | – | 3 | – | 3 | – | – | – | – | – | 4 | 6 | 10 | – | 4 | – | 4 | – | 4 | – | 4 | – | 6 | – | 6 | – | – | 7 | 7 | – | 3 | 2 | 5 |
| MAT & ALP | – | 3 | 9 | 12 | – | 6 | – | 6 | – | 6 | – | 6 | – | – | – | – | – | – | – | – | – | – | 8 | 8 | – | – | – | – | – | 2 | 2 | 5 |
| ITA | 4 | 4 | – | 8 | – | – | – | – | – | – | – | – | 4 | – | – | 4 | – | 5 | – | 5 | – | – | – | – | – | – | – | – | 1 | 1 | – | 2 |
| Ass. Procedure | 7 | 6 | – | 13 | 4 | 15 | – | 19 | 13 | 4 | – | 17 | – | 3 | 4 | 7 | – | 5 | – | 5 | 10 | 4 | – | 14 | 15 | 9 | – | 24 | 7 | 7 | 1 | 14 |
| Liability in Special cases | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 3 | – | 3 | – | 0 | – | 0 |
| Provision to firms | – | 4 | – | 4 | – | – | – | – | – | – | – | – | – | – | – | – | 5 | – | 4 | 9 | – | – | – | – | 4 | – | – | 4 | 1 | 1 | 1 | 2 |
| Provision to Others | – | – | – | – | – | – | – | – | – | – | – | – | – | 3 | – | 3 | – | – | 4 | 4 | – | – | – | – | – | 2 | – | 2 | – | 1 | 1 | 1 |
| TDS , TCS & AT | – | – | – | – | – | – | – | – | 4 | – | 7 | 11 | 8 | 5 | – | 13 | 4 | – | 15 | 19 | – | – | – | – | 4 | – | 6 | 10 | 3 | 1 | 4 | 8 |
| Settlement | – | – | – | – | 6 | – | – | 6 | – | – | – | – | 5 | – | – | 5 | – | – | – | – | – | – | – | – | – | – | – | – | 2 | – | – | 2 |
| Advance Rulings | – | – | – | – | – | 3 | – | 3 | – | – | – | – | – | 4 | – | 4 | – | – | – | – | – | – | – | – | – | 3 | – | 3 | – | 1 | – | 1 |
| Appeals & Revisions | – | – | – | – | – | – | – | – | – | 3 | – | 3 | – | – | – | – | – | – | – | – | – | 4 | – | 4 | – | – | – | – | – | 1 | – | 1 |
| Sec 269 SS & 269 T | – | – | 7 | 7 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1 | 1 |
| Penalties | – | – | – | – | – | 3 | – | 3 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 4 | 5 | – | 9 | 1 | 1 | – | 2 |
| Offenses & Prosecutions | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Miscellaneous | – | – | – | – | – | – | – | – | – | 6 | – | 6 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1 | – | 1 |
| Tax Management | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Wealth Tax | – | – | 10 | 10 | – | 6 | 4 | 10 | – | 10 | – | 10 | – | 6 | 4 | 10 | – | 10 | – | 10 | – | – | 10 | 10 | – | – | 10 | 10 | – | 5 | 5 | 10 |
| – | 24 | 27 | 69 | 120 | 14 | 80 | 26 | 120 | 29 | 37 | 54 | 120 | 40 | 39 | 41 | 120 | 17 | 39 | 64 | 120 | 26 | 26 | 68 | 120 | 35 | 39 | 46 | 120 | 26 | 41 | 53 | 120 |
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