ca final elective subject

This question should be dependent on your interests also coorelating with ICAI maturity at the Study materials published. Risk management is one of the best option as the Area of work is evolving and will have great scope in future but sadly icai study material is a junk of several texts takes from foreign authors,investopedia etc..with no logical flow.. Similar is the case with FSCM.

I think you should go for International taxation because it cover same topics as in DT and before DT paper or also give you moral support as it cover 30% DT's portion.

Either opt for FSCM or IT