CA is one of the brightest career courses in India. We finish the CA course in three stages: CA Foundation, Intermediate, and Final. Intermediate is the second stage of the CA course. You are qualified for this stage after completing the foundation level or through a direct entry scheme after finishing your graduation standard exams.
The CA Intermediate syllabus has Six papers segregated into two groups to study. Paper 3, Taxation of CA Intermediate Course, is in the First group and is one of the most illustrative syllabi to learn. Read what should be your study plan for group 2 of the intermediate course.
Taxation is one of the primary subjects of the CA course. The curriculum makes an intermediate-level study plan for the student to solve the taxation queries of business entities. Understanding the different provisions available in GST or good and service tax and treating every account accordingly is what a student will understand after studying this subject.
We are here to give you the complete compiler of study material needed when you want to show your best for the 2024 exams. This compiler has marks weightage chapter-wise, syllabus, study material, the previous question paper with suggested answers, RTP, and MTP mock test paper. It also has a new statutory update for both direct and indirect tax and study guidelines for indirect tax for September 2024.
ICAI has already released the CA Inter date sheet for the Sept 2024 exams. VSI provides the best online and pen drive classes to prepare for intermediate exams. You can also download our pen drive classes at the most competitive prices.
Must check: CA Inter Sept 2024 admit card
Join the top CA Intermediate Coaching in Jaipur for the best result in the Intermediate Sept 2024 exams.
CA Intermediate Taxation Syllabus 2024
You should read your CA Intermediate Taxation syllabus completely to notice any new updates or revisions in the law structure. Here, you can download the CA Intermediate Taxation syllabus 2024, which is useful for students who join the new course. Students can register for the CA Intermediate level after clearing the CA Foundation Course.
Section A: Income Tax Law
Syllabus Modules | Chapters |
Module-1 | |
| Section I Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income | |
| Section II Chapter 3: Heads of Income | |
Module-2 | |
| Section III Chapter 4: Income of Other Persons included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income | |
| Section IV Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source Chapter 8: Provisions for filing Return of Income and Self Assessment | |
| Section V Chapter 9: Income Tax Liability – Computation and Optimisation |
Section B: Goods and Service Tax
Syllabus Modules | Chapters |
Module-1 | |
| Chapter 1: GST in India – An Introduction | |
| Chapter 2: Supply under GST | |
| Chapter 3: Charge of GST | |
| Chapter 4: Place of Supply | |
| Chapter 5: Exemptions from GST | |
| Chapter 6: Time of Supply | |
| Chapter 7: Value of Supply | |
Module-2 | |
| Chapter 8: Input Tax Credit | |
| Chapter 9: Registration | |
| Chapter 10: Tax Invoice; Credit and Debit Notes | |
| Chapter 11: Accounts and Records | |
| Chapter 12: E-Way Bill | |
| Chapter 13: Payment of Tax | |
| Chapter 14: Tax Deduction at Source and Collection of Tax at Source | |
| Chapter 15: Returns |
Click here for the CA Intermediate Taxation syllabus
Every year, there is some exclusion list in the study material, which is in the study guidelines for CA intermediate Indirect tax for 2024 examinations. Download the study guidelines for GST from here.
If you want to know about the CA Intermediate Course Guide, open the link and read the 2024 announcement by VSI Jaipur, the best CA Intermediate Coaching Institute.
CA Intermediate Taxation Marking Scheme and exam pattern
CA Intermediate Taxation paper is under the 30:70 assessment pattern. So, 30 marks for questions will be on an MCQ basis, and 70 marks will be for the subjective part. The CA Intermediate Advanced Accounting Marking scheme for 2024 is as follows:-
- The Question Paper will be in two separate – Part I and Part II.
- Part I will be for 30 marks MCQ types, and Part II will be of the descriptive type for 70 marks.
- You need to complete Part I on the OMR Sheet and Part II on the descriptive answer sheet.
- Part II will comprise section A for Income Tax and section B for GST.
- Every section has 4 questions, and students need to answer any 3
- The duration of the exam will be of 3 hours; you need to manage your time accordingly.
- Submit it on time to the invigilator.
- Write answers in the language you have opted for while filling out the CA Inter exam form for Sept 2024.
Check the CA Intermediate exam pattern for the Sept 2024 exams.
CA Intermediate Taxation Weightage Chapter-wise
With our table of marks weightage of any CA, Intermediate paper can efficiently manage your time and complete the relevant syllabus on time. We should consider the chapters with more weight as a priority, and students should give those chapters maximum time.
Income Tax law (marks 60):-
| Chapter | Topics | Weightage |
|---|---|---|
| Chapter 1-2 | Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income | 15%-20% |
| Chapter 5-7 | Chapter 5: Income of Other Persons included in Assessee’s Total Income Chapter 6: Aggregation of Income, Set-off and Carry Forward of Losses Chapter 7: Deductions from Gross Total Income | 15%-20% |
| Chapter 8-10 | Chapter 8: Computation of Total Income and Tax Payable
Chapter 9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source Chapter 10: Provisions for filing Return of Income and Self-assessment | 15%-20% |
| Chapter 3-4 | Chapter 3: Incomes that do not form part of Total Income
Chapter 4: Heads of Income | 25%-35% |
Indirect Tax (40 marks):-
| Chapter | Topics | Weightage |
|---|---|---|
| Chapter 6-10 | Chapter 6: Input Tax Credit Chapter 7: Registration Chapter 8: Tax Invoice: Credit and Debit Notes; E-way Bill Chapter 9: Payment of Tax Chapter 10: Returns | 50%-80% |
| Chapter 1-5 | Chapter 1: GST in India – An Introduction Chapter 2: Supply under GST Chapter 3: Charge of GST Chapter 4: Exemptions from GST Chapter 5: Time and Value of SupplyUnit I: Time of SupplyUnit II: Value of Supply bn | 25%-30% |
CA Intermediate Taxation Study Material 2024
ICAI Study Material is the strongest course stuff to push CA students to clear their exams. They are satisfactory by themselves, and students need not purchase any better books after that. The terminology is a bit complicated but our teachers will facilitate the students to follow it and increase their competence.
The best study material presented here will benefit you by learning the points carefully, and even your CA Intermediate result depends on your study material and your study system. So, check out the best CA Intermediate Study material by ICAI.
Section A: Income Tax Law
Syllabus Modules | Chapters |
Module-1 | |
| Section I Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income | |
| Section II Chapter 3: Heads of Income | |
Module-2 | |
| Section III Chapter 4: Income of Other Persons included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income | |
| Section IV Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source Chapter 8: Provisions for filing Return of Income and Self Assessment | |
| Section V Chapter 9: Income Tax Liability – Computation and Optimisation |
Section B: Goods and Service Tax
Syllabus Modules | Chapters |
Module-1 | |
| Chapter 1: GST in India – An Introduction | |
| Chapter 2: Supply under GST | |
| Chapter 3: Charge of GST | |
| Chapter 4: Place of Supply | |
| Chapter 5: Exemptions from GST | |
| Chapter 6: Time of Supply | |
| Chapter 7: Value of Supply | |
Module-2 | |
| Chapter 8: Input Tax Credit | |
| Chapter 9: Registration | |
| Chapter 10: Tax Invoice; Credit and Debit Notes | |
| Chapter 11: Accounts and Records | |
| Chapter 12: E-Way Bill | |
| Chapter 13: Payment of Tax | |
| Chapter 14: Tax Deduction at Source and Collection of Tax at Source | |
| Chapter 15: Returns |
Check the complete CA Intermediate study material for the Nov 2024 exams.
CA Intermediate Taxation Previous Year Question Papers with Suggested Answers
CA Intermediate is the second stage of the exam for cracking CA. The results of Intermediate exams are very demanding and produce a pass percentage of merely 20%.
If you wish to pull off a good rank, then doing last year’s question papers is the right way to identify your level of preparedness for the CA Intermediate Taxation paper.
Along with that you again need to look at the suggested answer sheet so you can improve the writing competence of presenting the answer in the same format as prescribed by ICAI.
Students can download the CA Inter Taxation paper of Sept 2024 and other previous attempts from the table below.
CA Intermediate Taxation Mock Test Papers for 2024
Mock test papers are mocking or imagining the exams. It is precisely like the time when you will turn over for your original exams. VSI schedules such mock tests in intervals to keep its students well-prepared for the students. ICAI also scheduled such mock tests before exams.
It is necessary to appear for such mock tests as you may get an idea about exam style and also about the updated syllabus. Practising ICAI mock test paper,and model question papers will help you in your upcoming CA Intermediate exam. You can download the CA Intermediate Mock Test Papers of Taxation from here.
Related Post – Improtance of CA Intermediate Mock Tests
CA Intermediate Taxation Revision Test Papers (RTP) for 2024
If you want to get good marks in the CA Intermediate 2024 exams, it is important to revise all the subject study material. DR. CA RC Sharma Sir always requests students to keep Practicing the ICAI Question paper with suggested answers. Watch the video to get an overview of the best study plan for Intermediate exams.
Download RTP for both Hindi and English medium students.
- November 2022 – Hindi
- November 2022
- May 2022 – Hindi
- May 2022
- November 2021 – Hindi Medium
- November 2021
- May, 2021 – Hindi Medium
- May, 2021
- November 2020 – Hindi Medium
- November 2020
- May 2020 – Hindi Medium
- May 2020
- Corrigendum
- November 2019 – Hindi Medium
- Nov 2019
- May 2019 – Hindi Medium
- May 2019
- November 2018 – Hindi Medium
- November 2018
- May 2018 – Hindi Medium
- May 2018
- Corrigendum
CA Intermediate Taxation MCQ Questions
Here are some quick question and answers for your practice for 30:70 assessment paper 4 taxation. The McQ can be from both income-tax syllabus or GST syllabus. The right answer will earn you 1 mark and the wrong answer will deduct 1/4 marks. So be careful while answering it in OMR sheet.
Sample Questions for 30:70 Assessment – Intermediate Course (New Scheme)
CA Intermediate Taxation Statuatory Updated for 2024.
Every year the government makes some changes in the law structure. These amendments need to be updated in the study material and student should prepare according to the new tax slabs or any other prominent changes. We give here the new statutory updates in income tax and GST.
- Statutory Update for Sec-A: Income-tax Law for Nov 2022 Examination
- Statutory Update for Sec-B: Indirect Taxes for Nov 2022 examination
CA Intermediate Taxation Online and Pen drive Classes
If you are looking for the best CA Intermediate Taxation/GST Online and Pendrive Classes, then VSI Jaipur is the best known for giving the best Online classes and Pendrive classes by well-qualified and experienced teachers known for their best results. You can also apply for CA Intermediate Taxation Online and Pendrive Classes at VSI Jaipur at pocket-friendly prices. Online classes are the best way to save a lot to time in your day, by saving travelling time to a coaching institute, the additional time that students take out to talk to friends, and in many other ways.
CA Intermediate Results 2024
CA intermediate results are tough. The pass percentage is only around 20 %. VSI Jaipur is the best-known CA Institute for giving best results. It is well known for top ranking AIRs every year. VSI Jaipur provides well-experienced faculty that will help every student personally to make him/her things clear in every way. VSI Jaipur also provides a regular Mock-test Paper series to help students to have a better idea of exams and to have wonderful practice. Click on the given link to check out the toppers of intermediate have to say.
CA Intermediate Taxation Tips and Tricks
- Break down the subject material into two parts income tax and GST, with all the necessary amendments and updated material.
- Whenever you find any new legislation or arrangement or any amendment, you prioritize to update it with your study material to keep you away from any difficulty in the future.
- Keep practising MCQ and make small q&a from chapters to underline the entire chapter for McQ exams.
Try to answer in the same details format as suggested in ICAI prescribed Answer sheets.
VSI gives the best CA coaching to prepare for all papers With the mock test paper series and continuous revision, students become comfortable with the subject and can score good marks.
Comment below to know more or join our online classes for better study of paper 4 taxation for CA Intermediate 2024.