
11th October, 2025
CA Inter Exam
CA Inter Taxation May 2025 Exam Analysis – Trends & Insights
Table of Contents
Many students found the CA Inter Taxation Paper for May 2025 to be challenging – not just because of tricky calculations, but due to its conceptual depth and application-based questions. In such cases, understanding the pattern and trends of past papers becomes essential.
To prepare smarter for upcoming CA Inter attempts, let’s understand the analysis of CA Inter Taxation May 2025 paper and exam trend.
CA Inter Taxation May 2025 Exam Analysis – Overview
Particular |
Details |
ICAI Testing Trend |
Conceptual Understanding + Practical Application |
Total Questions |
8 Questions |
Questions Parts |
Two Parts Questions 1-4: Income Tax Questions 5-8: GST |
Difficulty Level |
Moderate to Difficult |
GST Difficulty Level |
Conceptual but scoring |
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Section A – Income Tax (60 Marks)
Ques No. |
Topics |
Concept Tested |
Difficulty level |
1 |
Computation of Total Income – Mrs. S.C. Bose |
Comparison between default tax regime u/s 115BAC(1A) and old optional regime |
Moderate |
2 (a) |
Residential Status & Tax Incidence |
Section 5 – Scope of Total Income; source-based taxation |
Easy to moderate |
2 (b) |
Tax Deduction at Source (TDS) |
Relevant TDS sections (192, 194C, 194J, etc.) |
Moderate |
3 (a) |
Total Income of Mr. Sandeep (Opted out of 115BAC(1A)) |
Old regime computation with Chapter VI-A deductions |
Moderate |
4 (a) |
Computation & Loss Carry Forward – Mr. Sanju |
115BAC(6), set-off and carry-forward rules |
Difficult |
4 (b) |
PAN & Aadhaar Provisions (Theory) |
Section 139A(1), 139AA |
Easy |
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CA Inter Taxation May 2025 Exam Analysis: Section (A) Summary
Key Observation |
Analysis |
Focus Area |
More Weightage to computation and reasoning related questions |
Conceptual Mix |
Balanced coverage – Tax regimes, residential status, TDS, loss carry forward |
Scoring Tip |
Make working notes properly and write section number wherever possible |
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Section B – Goods and Service Tax (GST) (40 Marks)
Ques No. |
Topics |
Concept Tested |
Difficulty level |
5(a) |
Net GST Payable by MLM Pvt. Ltd. |
Output liability, ITC utilization, payment in cash |
Moderate |
5(b) |
Taxable Value of Supply – Mr. Ajay |
Section 15 – Valuation, inclusions & exclusions |
Moderate |
6(a) |
Input Tax Credit (ITC) – M/s Poorvi Ltd. |
Section 16–17, Rule 42, blocked credits u/s 17(5) |
Moderate |
6(b) |
Taxability of Services (4 Cases) |
Educational, healthcare, and composite supply concepts |
Easy |
7(a) |
Interest on Late Filing of GSTR-3B |
Section 50 – Interest @18% |
Easy |
7(b) |
Inspection of Goods in Transit (Rule 138C) |
Form MOV-09, MOV-10 procedures |
Easy |
8(a) |
Supply without Consideration |
Section 7(1)(c), Schedule I |
Moderate |
8(b) |
Registration & Tax Invoice Provisions |
Section 31, Rule 55 |
Easy |
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CA Inter Taxation May 2025 Exam Analysis: Section B Summary
Key Observation |
Analysis |
Key concepts/topics |
Valuation, ITC eligibility, exemptions, and compliance-based questions |
Question Type |
Around 70% Marks were numerical/Computation – based |
Important Tip |
Write section numbers and explain exemptions properly |
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CA Inter Taxation May 2025 Exam Analysis: Key Trends and Insights
- More focus to tax regime comparison: CA Inter May 2025 taxation paper tested differences between the old and new tax regimes. Students need clarity on conditions as well as on deductions.
- Computation-Driven Paper: In both Income Tax and GST, Majority of the questions include numerical and adjustment based questions.
- Theory interlinked with Practical Application: Theory questions like PAN, Aadhaar, Inspection rules require deep and practical understanding not memorization.
- Balanced Coverage: In CA Inter Taxation May 2025 paper, Income Tax covered 60 marks while GST covered 40 marks topics.
- Case-based GST Questions: GST section included case scenario based questions on ITC, valuation, and exempt services – practical understanding was tested.
- Conceptual clarity over memorization: Computations were logical not complex – students who have clear concepts can score better.
- Strong ICAI Material Alignment: Around 80-85% of questions are asked from ICAI study material, RTPs, and MTPs.
Free ICAI CA Inter Taxation study Material in just one click
- Overall Paper Review: The CA Inter Taxation May 2025 paper was moderately lengthy but manageable, students who have conceptual clarity, consistent practice, and practice mock tests under timed conditions can score high in this exam.
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FAQs
Ques1: Is CA Inter Taxation May 2025 paper difficult?
Ans: Yes, the CA Inter Taxation May 2025 paper was moderately tough but manageable for those students who prepared well, had conceptual clarity, practiced mock test papers and used free notes.
Ques2: What was the weightage of Income tax and GST in CA Inter Tax May 2025 paper?
Ans: The weightage of income tax was 60% while GST carried 40% marks in CA Inter Taxation May 2025 Paper.
Ques3: Which topics were most important in CA Inter Taxation May 2025 exam?
In CA Inter Taxation May 2025 exam, the key topics are tax regime comparison, TDS provisions, residential status, loss set-off and carry forward, ITC, GST valuation, and exemptions.
Ques4: Is it possible to score 60+ marks in CA Inter Taxation exam?
Ans: Yes, by using ICAI study material along with consistent preparation, regular mock test practice, and free notes, students can easily get 60+ marks in CA Inter Taxation exam.
Ques5: How does Bhagya Achievers help in CA Inter Taxation?
Ans: Bhagya Achievers help by providing various types of test plans, expert feedback, mentorship, study plan, and free notes which not only help to score high but also boost confidence and clarity in concepts.
Ques6: How can I improve my marks in the next CA Inter Taxation exam?
Ans: By practicing time management, deep conceptual clarity, revising amendments notes daily, and giving mock test papers under timed conditions, can not only improve your marks but also boost confidence in CA Inter taxation exam.
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