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Important Terms For Direct Tax For CA Final

  • 01 Jul 2022

While you attempt the Direct Tax Paper, then there are certain strict guidelines that need to be followed. ICAI has issued a list of verbs that is mandatory to attempt the answers as per the verb illustrations. Below is are a complete list of verbs with certain illustrations.

The list of verbs with illustrations are as follows:

Recommend– For recommending we must know that first, we have to identify and explain the reasonable options then evaluate and conclude.

Evaluate- It helps to balance both the aspects- positive and negative issues.It may or not mean computations. It emphasizes both qualitative and monetary terms.

Advice – It builds up good comprehension, and can lead to one or more choices to be considered by the owners and managers.

Produce – It helps in making or bringing something with very little or nothing.

Prioritize- It helps to decide the most important things to deal with first. You have to clarify that’s what things should be kept first on the list.

Interpret- It translates the former into an exact sense. It can be said that it is the second stage of ‘analysis.

Discuss- There should be an argument between two or more different viewpoints so, that it comes up with the outcome of the conflicts. For instance, this vs that concludes with the outcome, etc.

Construct- To prepare with the explicit reason and use compare and contrast or similarities or dissimilarities between two or more things.

Categorize- Putting things into groups with the same features with the explanation that why you put it in that and not in it to others.

Analyze- Collecting the information or data to discover relationships, causes, patterns, and connections, and having a series of detailed explanations.

Tabulate- Arranging the facts and numbers in a tabular form.

Solve- Calculation with the technique or process with an explanation.

Reconcile- To find the results of two opposed problems and submitting the reconciling statement.

Prepare- It considers the relevant data, calculations, or rearranging it and providing it in a specific format.

Demonstrate- To show something with full proof corrections without any doubt.

Calculate- To reckon mathematically.Apply facts, rules, concepts, and ideas.Not just for theory, it for practical.

Illustrate- Means for example.

Identify- To recognize, to establish, or to select after consideration.

Explain- To describe or give information to the end of understanding. For example, write a sentence then explain to clarify, and if not understood then write in the manner so that it can be understood and make it clear.

Distinguish- Recognizing the difference between two things and featuring the, unlike things.

Describe- to explain, to define, to give meaning to resolve the issues by giving short paragraphs.

Define- To deliver the definition in your own words. Simply a test of the memory.

State- Conveying the things in brief, no need of explanation until it is not cleared.

List- Like To do list, write the points in full sentences with clarity in the short form to be understandable, not require to go further.


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