CA Inter Taxation May 2025 Exam Analysis – Trends & Insights

CA Inter Taxation May 2025 Exam Analysis – Trends & Insights

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.

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  • 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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