Direct tax laws and International taxation is one such subject which undergoes huge amount of changes every year. To stay updated is the biggest task here. This subject is popularly referred to as DT. Studying this subject gives you in-depth knowledge of the Income tax and International taxation not only in application but also to solve complex practical issues.

This paper upgrades the knowledge of Income tax acquired during Inter to the level where student transforms as a professional i.e. he should be able to analyse this paper with a practical mind to cater to client’s needs. International taxation is given good importance in the advent of globalisation and increased cross border transactions. So, you need to understand the tax laws in each country.