There are no items in your cart
Add More
Add More
| Item Details | Price | ||
|---|---|---|---|
The CA Intermediate course's taxation paper is crucial because it assesses students' conceptual knowledge as well as their capacity to apply tax laws to real-world scenarios. The 100-point CA Inter Taxation exam is split evenly between the Goods and Services Tax (GST) and Income Tax Law.
Residential status, salary, home property, business or profession, capital gains, deductions, advance tax, TDS, and filing income tax returns are all covered in the CA Inter Tax course. Supply, reverse charge, exemptions, input tax credit, location and timing of supply, valuation, registration, tax invoices, and returns are all included within the GST section.
The most recent Finance Act requirements, ICAI study instructions, and changes should all be followed by students getting ready for the 2026–2027 exams.
| CA Inter Taxation Syllabus 2026-27 | ||
|---|---|---|
| Section | Subject | Marks |
| Section A | Income-Tax Law | 50 |
| Section B | Goods and Services Tax (GST) | 50 |
| Total | Taxation | 100 |
The curriculum is intended to assess students' ability to comprehend and apply tax laws while working through real-world problems.
The part on income tax is worth 50 Marks. It teaches the fundamentals of income tax, including how income is calculated under various headings, deductions, tax collection, and return filing.
| CA Inter Income Tax Syllabus | ||
|---|---|---|
| Section | Topics | Weightage |
| I | Basic concepts, basis of charge, computation of total income and tax payable for individuals | 10%-20% |
| II | Residential status, scope of total income and heads of income | 25%-30% |
| III | Clubbing of income, set-off and carry forward of losses, deductions from gross total income | 15%-20% |
| IV | Advance tax, TDS and TCS | 15%-20% |
| V | Filing of return, self-assessment and computation under alternative tax regimes | 20%-25% |
Students are introduced to the fundamental vocabulary and ideas of income tax in this section. It consists of:
This is a crucial component of the CA Inter Income Tax. Students gain knowledge of how residential status is established and how it impacts the range of income that is subject to taxation.
The syllabus covers:
This section includes clauses pertaining to:
The provisions pertaining to tax collection and payment are covered in this section. It consists of:
The Income Tax section concludes with the following:
Additionally, the GST portion is worth 50 Marks. It focuses on the GST law's provisions and how they apply to real-world scenarios.
| CA Inter GST Syllabus | ||
|---|---|---|
| Section | Topics | Weightage |
| I | Introduction to GST and constitutional aspects | 0%-5% |
| II | Levy and collection, supply, reverse charge, exemptions, composition levy, classification, place/time/value of supply and ITC | 50%-80% |
| III | GST liability, registration, invoices, e-way bill, accounts, payment and returns | 20%-45% |
Students are introduced to GST and its constitutional aspects in the first section. It aids in developing the fundamental knowledge required for the subsequent GST chapters.
A balance of principles, revisions, question practice, and changes is necessary to prepare for CA Inter Taxation. Students should build their preparation gradually rather than attempting to memorize every provision at once.
First, separate the paper into sections for GST and income tax. Make a list by chapter and indicate the subjects you have finished. This facilitates keeping track of your preparation.
Taxation is subject to numerous rules and regulations. Prior to answering questions, read the topic. Rather than just memorizing the answer, this will help you understand why a specific provision is applied.
Practice problems pertaining to various income heads, deductions, losses, and tax computation on a regular basis. When it comes to GST, pay particular attention to issues with supply, ITC, value, and GST liability.
The yearly Finance Act and the research guidelines of ICAI have the power to alter tax legislation. Prior to the test, create a separate list of any necessary changes and make revisions.
Take brief notes for:
Start working on full-length taxation papers during exam time once the majority of the course is finished. Examine the areas where you are losing points and go over those subjects once more.
The two main topics covered in CA Inter Taxation 2026–2027 are income tax and GST, each of which receives 50 points. Instead of depending solely on memorization, students must comprehend the requirements and practice applying them to various contexts. Students can prepare for the paper more clearly by using a study schedule that incorporates concepts, practical questions, modifications, ICAI material, and frequent revision.
CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.
Launch your Graphy