Official ICAI · Paper 3 · 6 sessions

ICAI CA Intermediate (Group 1) — Taxation (Income-tax & GST) Past Papers & Suggested Answers

Every published exam session for Taxation (Section A: Income-tax Law; Section B: Goods and Services Tax), newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: January 2026.

Paper 3 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

Full CA Intermediate (Group 1) exam guide

Every Taxation (Income-tax & GST) exam session

6 of 6 have an official Suggested Answer

What Taxation (Income-tax & GST) covers

The 25 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1 Section A - Income-tax Law (50 marks):
2 Basic Concepts
3 Residence and Scope of Total Income
4 Heads of Income (Salaries, House Property, Profits & Gains of Business/Profession, Capital Gains, Income from Other Sources)
5 Income of Other Persons included in Assessee's Total Income (Clubbing)
6 Aggregation of Income, Set-Off and Carry Forward of Losses
7 Deductions from Gross Total Income
8 Computation of Total Income and Tax Liability of Individuals
9 Advance Tax, Tax Deducted at Source and Introduction to Tax Collected at Source
10 Provisions for filing Return of Income and Self-assessment
11 Section B - Goods and Services Tax (50 marks):
12 GST in India - An Introduction
13 Supply under GST
14 Charge of GST
15 Place of Supply
16 Exemptions from GST
17 Time of Supply
18 Value of Supply
19 Input Tax Credit
20 Registration
21 Tax Invoice, Credit and Debit Notes
22 Accounts and Records; E-way Bill
23 Payment of Tax
24 TDS and TCS under GST
25 Returns

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