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Committee on International Taxation
The Institute of Chartered Accountants of India
12th May, 2022
Important Announcement

Assessment Test for Diploma in International Taxation (INTT-AT) from November, 2022 onwards

The competent authority has decided that from November, 2022 and onwards, Assessment test for Diploma in International Taxation (INTT-AT) would be case study based open book Assessment test.

Revised structure of INTT-AT (both Papers)

The structure of Assessment for both the Papers of Assessment Test (Paper 1- International Tax Transfer Pricing; Paper-2 International Tax- Practice) to be as under:

  • Each paper would contain four (4) case studies of 25 marks each. All questions to be attempted compulsorily.
  • In each case study carrying 25 marks, MCQs would be for 10 marks and descriptive questions involving computation/analysis/interpretation would be for 15 marks.
  • There would be no negative marking for wrong answers in MCQs
  • Each paper will be of 4 hours.

Guidelines for open Book examination

  • Candidates will be permitted to bring their own material to the exam hall and consult them for answering the questions in the exam.
  • Candidates will not be permitted to bring mobile phones, I pads, or any other electronic devices into the exam hall.

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