Section A of Paper 3: Taxation under the ICAI Intermediate Course is based on the CA Inter Income Tax Syllabus 2026–2027. Two modules and five parts make up the syllabus for the May 2026, September 2026, and January 2027 exams. It covers everything from fundamental ideas to tax liability computation and optimization.

The chapter-by-chapter syllabus and the distribution of marks for the entire Taxation paper should be familiar to you as you prepare for the Income-tax Law portion.

CA Inter Income Tax Syllabus 2026-27 Overview

Paper 3: Taxation includes the Income-tax Law course. Each of the two sections of Paper 3, Section A: Income-tax Law and Section B: Goods and Services Tax, get 50 points.

CA Inter Income Tax Syllabus 2026-27 Chapter-Wise

There are nine chapters in the Income-tax Law course. Basic concepts, residential status, and the heads of income are covered in Module 1; aggregation, deductions, TDS/TCS, filing returns, and tax due are covered in Module 2.

Module 1

Sections I and II are included in Module 1. After introducing the basic ideas of income tax, it discusses the many headings that are used to calculate income.

Module 2

Clubbing, set-off and carryover of losses, deductions, tax collection and deduction provisions, return filing, and computation of tax liabilities are all covered in Module 2.

CA Inter Income Tax Syllabus 2026-27 Detailed Chapters

Chapter 1: Basic Concepts

The basic ideas needed to comprehend the income-tax law are presented in this chapter. It serves as the foundation for studying the following chapters and serves as the beginning point for the income-tax section.

Chapter 2: Residence and Scope of Total Income

The extent of total income and residence are covered in this chapter. You must comprehend how your residential status impacts your income's taxability.

Chapter 3: Heads of Income

Chapter 3 is divided into five units covering the major heads under which income is computed:

1. Unit 1: Salaries
2. Unit 2: Income from House Property
3. Unit 3: Profits and Gains of Business or Profession
4. Unit 4: Capital Gains
5. Unit 5: Income from Other Sources

Chapter 4: Income of Other Persons included in Assessee’s Total Income

The provisions pertaining to other people's income that is included in an assessee's total income are covered in this chapter.

Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses

The provisions pertaining to the set-off and carryover of losses as well as the aggregation of revenue are covered in this chapter.

Chapter 6: Deductions from Gross Total Income

This chapter deals with deductions available from Gross Total Income under the applicable provisions of the Income-tax Law.

Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source

Advance tax, Tax Deduction at Source (TDS), and Tax Collection at Source (TCS) are all covered in this chapter.

Chapter 8: Provisions for Filing Return of Income and Self Assessment

The provisions pertaining to filing the income return and self-assessment are the main subject of this chapter.

Chapter 9: Income Tax Liability - Computation and Optimisation

The computation and optimization of income-tax liability are covered in the last chapter.

CA Inter Income Tax Weightage 2026-27

Income-tax law receives 50 points for the CA Intermediate Paper 3: Taxation, while goods and services tax get the remaining 50 points. For the full 100-mark paper, you must therefore cover both sections if you are preparing for Paper 3.

How to Prepare the CA Inter Income Tax Syllabus 2026-27?

Both conceptual and computation-based subjects are covered in the Income-tax Law part. By methodically completing the curriculum and allocating enough time for review and practice questions, you can organize your preparation.

• Start with the fundamental ideas: To lay the groundwork for the other subjects, finish Chapters 1 and 2 first.
• Give the heads of income enough time. Each of the five units in Chapter 3, which covers the main topics of income computation, should be thoroughly studied.
• Practice answering computation-based questions: Once you have mastered the concepts, answer questions about tax liabilities, deductions, set-off and carryover of losses, and income computation.
• Regularly update provisions: Tax provisions include a number of requirements and guidelines. You can improve your retention for the test by regularly reviewing them.
• Practice the entire Paper 3: Instead of concentrating solely on Income-tax Law, preparation should encompass both GST and Income-tax Law, which are each worth 50 marks.