ICAI Diploma in International Taxation: INTT AT 2020 (November Exam)

ICAI Diploma in International Taxation: The Institute of Chartered Accountants of India (ICAI) will release the application forms for International Taxation Assessment Test (INTT-AT) November exam. The willing candidates can submit the application form through post till August 25, 2020. ICAI Diploma in International Taxation comprises of International Taxation Professional Training (INTT PT) of 120 hours duration followed by INTT AT. The candidates are required to pass 2 papers: Paper 1 and Paper 2 to qualify the exam. For more information about the International Taxation Assessment Test, keep reading.

ICAI Diploma in International Taxation

The candidates who pass both the papers of INTT AT are said to have qualified the Assessment Test. Such candidates are awarded a Diploma certificate and become entitled to affix “DIIT (ICAI)” after their names. 

Schedule of important events concerning ICAI Diploma in International Taxation

ICAI Diploma in International Taxation Eligibility Criteria

Only the registered members of ICAI can opt for ICAI Diploma in International Taxation. It is a must for all the candidates to go through International Taxation Professional Training (INTT PT) before INTT AT 2020 exam. Following criteria must be taken care of before applying for INTT AT.

• Candidates must have undergone Professional Training (INTT PT) which is conducted by the Committee on International Taxation. A minimum of 75% attendance is required in course sessions of INTT PT to be eligible for the Assessment Test.
• The candidates must also possess the Eligibility Certificate issued by the Committee on International Taxation. 

Registration for ICAI Diploma in International Taxation

ICAI members willing to pursue this post-qualification diploma course have to register themselves for the course. The registration form can be downloaded from the ICAI’s website, icai.org. For registration to the course, a fee of Rs 40,000 has to be paid online. The registration form is to be sent to the address of the Committee on International Taxation, ICAI. 

Documents to be submitted to register for ICAI Diploma in International Taxation

• A copy of filled-in Registration Form
• Proof of payment
• A recent passport size photo
• ICAI membership proof (Identity Card / Membership Certificate / Membership Letter)

ICAI Diploma in International Taxation Application Form

The eligible candidates can apply for the Assessment Test in offline mode. To apply for the test, candidates are required to send INTT AT 2020 application form by registered post / speed post to the office of Additional Secretary (Exams, ICAI. Along with the ICAI Diploma in International Taxation application form, candidates have to attach a copy of the Membership Certificate and the Demand Draft for examination fee. All these documents are to be sent to the following address:

Additional Secretary (Exams)
The Institute of Chartered Accountants of India

ICAI Bhawan

Indraprastha Marg

New Delhi – 110002

Application and Exam Fee: To pay the fee amount, the applicants have to attach a DD, of a Scheduled Bank, along with the application form. The Demand Draft has to be drawn in favour of “The Secretary, The Institute of Chartered Accountants of India” and be payable at New Delhi. At the back of the DD, applicants must mention name, exam name, membership number, application form number and the centre opted for INTT AT 2020 November Exam. Check below the application and exam fee for ICAI Diploma in International Taxation.

ICAI Diploma in International Taxation Syllabus

The candidates are tested in the following 2 subjects/papers. Each paper holds a weightage of 100 marks.

1. Paper 1: International Tax – Transfer Pricing
2. Paper 2: International Tax – Practice

International Tax – Transfer Pricing

Income Tax Rules, 1962 and provisions of Income Tax Act, 1961, which are relevant to Transfer pricing, multinational enterprises & tax administration, OECD Transfer Pricing guidelines, UN Transfer Pricing guidance relevant to developing countries.

International Tax – Practice

• Income Tax Rules, 1962 and provisions of Income Tax Act, 1961, related to International Tax, International Taxation principles, Agreements for Double Taxation Avoidance, Anti-Avoidance Measures, Tax Information Exchange Agreements etc.
• Basics of International Tax Structures, Model Tax Conventions (US, UN and OECD), International Financial Centre, issues in International Taxation such as e-commerce & digital economy, Financial Instruments, Trusts etc.
• New legislations which november impact International Taxation

ICAI Diploma in International Taxation Admit Card

The admit card proforma for INTT AT November 2020 has to be downloaded from icai.org. After downloading the admit card proforma, the applicants have to fill in all the required details in it and affix a self-attested photograph in the space provided. The candidates need to send the filled-in proforma along with the application form to the Additional Secretary (Examinations). The admit cards are going to be sent to the applicants by speed post. However, the candidates can check the exam centre and roll number on the website of ICAI as per the schedule mentioned on this page.

ICAI Diploma in International Taxation Qualifying Marks

To qualify the International Taxation Assessment Test (INTT AT 2020), the test-takers are required to pass both Paper 1 and Paper 2 separately as well as secure the minimum qualifying marks in aggregate. Check the minimum qualifying marks from the table given below.

ICAI Diploma in International Taxation Result

The Institute of Chartered Accountants of India releases the result of INTT AT 2020 on its official website, icai.org after the completion of exam. The candidates can check the result date from the schedule table on this page. INTT AT November 2020 result contains the list of candidates who qualify the assessment test. Within 2 weeks of the result declaration, the statement of marks is issued to the candidates.

Verification of Answer Book

One can apply for verification of answer book within 1 month from the date of result declaration. The application for verification has to be sent to the Additional Secretary (Exams) at the same address where application forms are sent. Such an application must be accompanied by a demand draft of Rs 500.

Inspection/ Certified copies of Answer Book

The examinees can also seek inspection or certified copies of answer books. The application for the same can be sent to the Additional Secretary (Exams) within 1 month of the INTT AT November 2020 result declaration. The applicants have to attach a DD of Rs 500 per paper, along with the application. 

Previous Year Question Paper and Answers

About ICAI Diploma in International Taxation

The Institute of Chartered Accountants of India conducts Post Qualification Diploma in International Taxation. ICAI’s Committee On International Taxation is responsible for organising the diploma course. Registered members of ICAI can benefit using the course. The motive of the course is to enhance one’s capacities in the field of International Taxation. The course is going to help both the industry professionals and as well as those in practice, to obtain specialised knowledge related to International Taxation and boost their career. 

Official Website: icai.org

For getting the detailed information candidates can download the Information Brochure for INTT AT 2020 (November Session)

ICAI Diploma in International Taxation Frequently Asked Questions (FAQs)

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