Official ICAI · January 2025 · Taxation (Income-tax & GST)

ICAI CA Intermediate (Group 1) — Taxation (Income-tax & GST) January 2025 Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Taxation (Income-tax & GST) (January 2025) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 3 100 marks 3 hours January 2025

Official ICAI downloads

PDFs hosted on ICAI's own CDN. We don't re-host — we just link.

ICAI Suggested Answer

The full answer booklet as published by ICAI's Board of Studies for January 2025.

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Examiner Comments

ICAI examiners' own notes on what students got wrong — closest thing to a rubric.

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Question Paper

The full January 2025 question paper as set by ICAI.

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Syllabus — Taxation (Income-tax & GST)

Chapters covered in this paper, per ICAI's New Scheme of Education and Training.

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

Other sessions of Taxation (Income-tax & GST)

Same paper, different exam sessions — useful for spotting recurring question patterns.

January 2026
Taxation (Income-tax & GST)
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September 2025
Taxation (Income-tax & GST)
Inter G1
May 2025
Taxation (Income-tax & GST)
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September 2024
Taxation (Income-tax & GST)
Inter G1
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