CA Intermediate Taxation is a crucial subject that covers Income Tax and GST, helping students build a strong foundation in India’s tax system. It combines theory with practical computation and is essential for real world application.
To make your CA Inter Taxation Paper preparation easier, Bhagya Achievers offers free download notes, including chapter-wise summaries, solved examples, and MCQs – perfect for fast revision, concept clarity, and scoring high in exams.
Marking Scheme and Exam Pattern of CA Intermediate Taxation Paper
Exam Duration: 3 Hours
Exam Structure:
. Part I (30 Marks): Multiple Choice Questions (MCQs)
. Part II (70 Marks): Descriptive Questions
Sectional Breakdown:
Two Part Paper – Income Tax and GST
CA Inter Taxation (Paper 4) is divided into:
. Section A: Income Tax Law (50 Marks)
. Section B: Goods and Services Tax (GST) (50 Marks)
Negative Marking – Not Applicable
. There is no negative marking in CA Inter Taxation.
. Writing wrong logic or irrelevant answers = loss of marks
CA Intermediate Taxation Chapter-Wise Weightage
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Contents
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Section
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Weightage
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1. Basic Concepts (i) Income-tax law: An introduction
(ii) Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income
(iii) Basis of Charge (iv) Procedure for computation of total income and tax payable in case of individuals
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I
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10%-20%
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2. Residential status and scope of total income
(i) Residential status
(ii) Scope of total income
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25%-30%
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3. Heads of income and the provisions governing computation of income under different heads
(i) Salaries
(ii) Income from house property
(iii) Profits and gains of business or profession
(iv) Capital gains (v) Income from other sources
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II
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15%-20%
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4. Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income
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III
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15%-20%
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5. Advance Tax, Tax deduction at source and tax collection at source
6. Provisions for filing return of income and self-assessment
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IV
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15%-20%
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7. Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability
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V
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20%-25%
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Do I Need to Write a Full Explanation in Theory Answers for CA Inter Taxation?
Yes, writing full and structured explanations in theory answers is extremely important for scoring well in the CA Inter Taxation paper.
Both Income Tax and GST include conceptual and application based theory questions. Examiners expect answers that reflect clarity, legal accuracy, and structured presentation.
Your answer should ideally include:
. Relevant section (if sure)
. Definition or provision
. Application or example
. Conclusion based on facts
CA Intermediate Taxation Important Topics
Here a structured approach to help you grasp the key concepts:
1. Begin with the basic introduction, understanding the scope and concepts of income tax.
2. Residential Status and Exempt Income
3. Income from Various Sources Study income from:
. Salaries
. House Property
. Business and Profession (Profit and Gains)
4. Capital Gains and Other Income
5. Clubbing and Set-off of Losses
6. Deductions from Gross Total Income
7. Provisions of Section 115BAC
8. Advance Tax, TDS, TCS, and Return Filing.
Tips to Prepare CA Intermediate Taxation – Step by Step
. Break the Subject into Small Parts: Instead of trying to learn everything at once, divide the Taxation syllabus into smaller topics. Make a plan and set time for each topic.
. Start with Direct Taxes: Begin your Tax studies with Direct Tax chapters.
. Move to Indirect Taxes (GST): After completing Direct tax, shift your focus to GST topics.
. Don’t ignore small but important topics: Some topics may look small but are very important for exams. Don’t skip them, make sure to cover those areas also.
Frequently Asked Questions
Q1. Why Free Notes for CA inter Taxation Matters?
Ans: Saves hours of preparation time
. Help in last minute revision
. Boost your conceptual clarity
. Provide exam – standard question & tricks
Q2. Can I get 60+ marks in taxation?
Ans: Yes, thousands of students do it every year by:
. Practicing numerical daily
. Memorizing keep theory terms
. Solving ICAI MTPs and Previous Year Questions
. Using smart revision techniques
Q3. How much time should I give to Taxation every week?
Ans: If you are in three month phase:
. 10-12 hours/week
. Break time between Income Tax (70%) and GST (30%)
Q4. Can I share my own handwritten or digital notes on Bhagya Achievers Community?
Ans: Absolutely, we welcome student contributions. They can share their notes any time on Bhagya Achiever’s Community.
Q5. Can I ask doubts or questions in the Bhagya Achievers Community?
Ans: Yes, the definitely in doubt section of Bhagya Achievers community is designed to clear your all doubts. You can post your doubts, academic questions, or exam-related queries anytime.
Q6. Are there any charges to access notes, MCQs PDFs, or ask doubts?
Ans: All study material on Bhagya Achievers – including downloadable notes, topic-wise MCQs, and doubt support – are completely free of cost. Just pure quality content to help you clear your CA exams with confidence.
Q7. Do I need to be a commerce student to understand Taxation?
Ans: Not necessarily, commerce students may find it easier at first, but anyone with interest and proper guidance can master taxation.
