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CA Inter Taxation ABC Analysis and Weightage

If you are the one who thinks the CA Inter Taxation subject is tougher than other subjects and find difficulty from where to start the preparation then we will guide you by giving an idea about the weightage marks of every chapter. 

To know more about the CA Inter Taxation ABC analysis and weightage of the marks, check out the below table.

ABC Analysis and weightage of CA Inter Taxation

Income-Tax Law

Chapter No

Chapter Name

Category

weightage

Chapter 3

Unit 3 Profit And Gains Of Business Or Profession 

Category A

8

Chapter 3

Unit 4 Capital Gains 

6

Chapter 4

Income Of Other Persons Included In Assessee’s Total Income

6

Chapter 9 

Income Tax Liability Computation and Optimisation 

8

Chapter 2

Residence And Scope Of Total Income

Category B

4

Chapter 3

Heads of Income 
Unit 1 Salaries

4

Chapter 3

Unit 2 Income From House Property 

5

Chapter 3

Unit 5 Income From Other Sources 

4

Chapter 5 

Aggregation Of Income, Set-Off And Carry Forward Of Losses 

4

Chapter 6

Deductions From Gross Total Income

5

Chapter 7

Advance Tax,  Tax Deduction At Source And Tax Collection At Source

4

Chapter 1

Basic Concepts

Category C

2

Chapter 8 

Provisions For Filing Return Of Income And Self-Assessment

2

 

Goods and Services Tax 

Chapter No

Chapter Name

Category

Weightage

Chapter 4

Place of Supply 

Category A

8

Chapter 6

Time Of Supply

6

Chapter 7

Value Of Supply 

6

Chapter 8

Input Tax Credit 

10

Chapter 2

Supply Under GST

Category B

4

Chapter 3

Charge Of GST

4

Chapter 5

Exemptions From GST

4

Chapter 11

Accounts and Records

4

Chapter 14

Tax Deduction At Source And Collection of Tax At Source

4

Chapter 1

GST In India–An Introduction

Category C

2

Chapter 9

Registration 

2

Chapter 10

Tax Invoice : Credit And Debit Notes

2

Chapter 12 

E- Way Bill 

2

Chapter 13

Payment Of Tax 

2

Chapter 15

Returns

2

 

CA Inter Taxation Exam Pattern

Taxation is divided into two sections, which are income tax laws and Goods & Services tax. Both parts contain an equal number of 50 marks. 

The MCQs are of 30 marks, and out of these 18 marks are for Paper 1 and the rest of the marks are for Paper 2. However, descriptive types of questions are of 70 marks.

Note: There is no negative marking in multiple choice questions.

How to get exemption in the CA Inter Taxation exam?

Try to cover the whole syllabus: It is important to cover all the topics as all the topics are interconnected. For example, to calculate the tax liability then you should have an understanding of Salary, House Property, Capital Gain, PGBP and TDS. 

Make revision notes: try to make notes along with preparing every topic because the syllabus is too vast and it is not possible to revise it in one day. So, it is better to make notes on time and revise them on a daily basis to enhance revision speed. 

ICAI study material: It is advisable, to practice ICAI study material, especially if you are doing self-study because by practicing ICAI study material you will get to know about the exam pattern and type of question. You can expect the same questions from this material at the time of exams.

Work on presentation: Writing the correct answer is not sufficient in CA exams. Presentation also matters. The answer must be given in a sequence, and it is much better if you write Provision, Sections, case laws. 

Working Notes: Always keep in mind that working notes also carry marks. It is better to make separate working notes under the heading working notes. Try not to include working notes in the main answer.

How to prepare for CA Inter Taxation:

Step 1: divide the subject into sub-topics and allocate specific time to each topic. By doing this, you can track your progress.

Step 2: Start with direct taxes and cover all five heads of income

Step 3: Then move to the indirect taxes part.

Step 4: Lastly, give attention to peripheral topics as it is also essential for scoring well in the tax subject.

Conclusion:

No doubt, taxation is difficult due to its vast syllabus, and proper time management is required for preparation of taxation. 

If you Know, ABC analysis and weightage of marks and give proper time, then taxation can prove to be an interesting subject due to its relevance in the practical world, and you can definitely achieve maximum marks in the CA Inter Taxation Subject. 

How do Bhagya Achievers help?

Clearing the CA exam is not only tough but also challenging. Many students face problems not only on CA Inter Taxation but also on Advance Accounting, Corporate and other law, Cost and management accounting, Financial management and strategic management. Keeping all these things in mind, we give students an idea about the CA Inter ABC analysis and weightage to make strategies accordingly.

Bhagya Achievers show students the right path on how to clear CA exam with confidence. We provide students with a Personal Mentorship Plan in which they can ask any question to their mentor without any hesitation and find a solution for them. 

Features of Mentorship plan:

  • One to one Discussion session for 45 minutes with Mentor
  • Discuss about approach to study
  • Make plans for how to complete your classes
  • Discuss any point related to exam preparation
  • Discuss about the best books for study

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