CA Inter Income Tax RTP Jan 2026, RTP Solutions | Analysis & Important Questions

CA Inter Income Tax RTP Jan 2026 has been released by ICAI to help students revise key topics for the upcoming exams. This RTP focuses on practical applications of income tax provisions, case-based questions, and multiple-choice questions. Understanding this RTP is crucial for scoring well in the CA Inter Taxation exam.

Below is a detailed explanation of the CA Inter Income Tax RTP Jan 2026, including solutions, key computations, and examples that simplify difficult concepts. It also highlights important points that every student must remember while preparing.

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CA Inter Income Tax RTP Jan 2026 Overview

The CA Inter Income Tax RTP Jan 2026 contains questions on income from various sources, such as house property, capital gains, business income, salary, and other sources. It also includes TDS provisions, clubbing of income, and deductions under the Income Tax Act. The main purpose is to make students familiar with the exam pattern and practical computation of taxable income.

Students preparing with the CA Inter Taxation RTP Jan 2026 will get hands-on practice with case-based problems, multiple-choice questions, and tricky scenarios often asked in exams.

Key Areas Covered in CA Inter Income Tax RTP Jan 2026

RTP focuses on practical examples, MCQs, and case-based problems to strengthen understanding of income tax provisions.

Below are the major topics covered in the CA Inter Income Tax RTP Jan 2026 for easier comprehension.

1. Income from House Property

A common question in the CA Inter Income Tax RTP Jan 2026 involves the computation of income from house property. For example, Mr. Vivek Malhotra owns multiple properties, including self-occupied and gifted properties. Key points to note:

• Only two properties can be treated as self-occupied; the rest are deemed rented.

• Income from gifted property is clubbed with the transferor’s income if given without adequate consideration.

• Municipal taxes paid can be deducted, and a standard deduction of 30% applies on rental income.

By applying these rules, students can accurately compute house property income, as illustrated in the RTP.

2. Capital Gains Computation

The CA Inter Income Tax RTP Jan 2026 includes questions on capital gains. For instance, the sale of a plot by Vivek demonstrates:

• Using the stamp duty value (SDV) if it exceeds the sale consideration (Section 50C).

• Calculation of the cost of acquisition using FMV as on 1 April 2001.

• Understanding when indexation benefits apply and when the Section 54EC exemption is not available.

These examples help students practice Income Tax computation RTP problems and understand real-life applications.

3. TDS and Tax Credit

TDS provisions are an essential part of the CA Inter Income Tax RTP Jan 2026. Important points include:

• TDS on rent under Section 194-IB.

• TDS on immovable property under Section 194-IA.

• TDS on professional services under Section 194J.

Students can also learn how to claim TDS credit accurately while preparing for the ICAI Taxation RTP Jan 2026.

4. Deductions and Insurance Policies

The RTP provides scenarios related to life insurance policies and Section 80C deductions:

• Section 10(10D) exemption applies only under certain conditions.

• Aggregate premiums exceeding limits reduce exemptions.

• Deduction under Section 80C is limited to ₹1.5 lakhs.

This section of the CA Inter Income Tax RTP Jan 2026 simplifies complex rules for easy understanding and ensures students know how to apply deductions correctly.

5. Salary and Section 89 Relief

The RTP includes cases of arrears of salary, explaining how Section 89 relief is calculated. This involves:

• Computing tax on total income, including arrears.

• Calculating tax excluding arrears.

• Finding relief as a difference to reduce the current-year tax burden.

These examples are part of the CA Inter Tax RTP Discussion and are very helpful for exam preparation.

6. Business Income and Clubbing Provisions

Students can learn from case studies on diversified income:

• Set-off and carry-forward of business losses and capital losses.

• Taxation of income from minor children and clubbing rules.

• Treatment of donations, royalty income, and other deductions.

The CA Inter Income Tax RTP Jan 2026 provides practical guidance on aggregating income and applying relevant provisions.

7. Tax Computation and AMT

The RTP explains step-by-step computation of total income and tax liability, including:

• Adjustments for disallowances under Sections 40A(2) and 43B.

• Calculation of Alternative Minimum Tax (AMT) and claiming AMT credit.

• Applying different slab rates for salary, capital gains, and other income.

This ensures students understand how to compute tax in various scenarios as part of the Income Tax RTP important questions.

Rules of RTP Engagement for CA Inter

Engaging with the RTP correctly maximizes its benefits for exam preparation.

Step 1: Self-Assessment

Start by treating the RTP as a mock exam. Set a time limit for each question or section. This helps in managing time effectively during the actual examination. It provides an honest evaluation of current knowledge.

Step 2: Solution Review and Analysis

After attempting the RTP, thoroughly review the provided solutions. Pay attention to presentation, steps, and legal provisions cited. Understand why an answer is correct or incorrect. This ICAI RTP Income Tax analysis helps in correcting conceptual gaps. It refines your answer writing technique.

Step 3: Revision and Recalibration

Identify weak areas based on your performance. Revisit those topics in your study material. Practice similar problems from textbooks or other sources. The RTP acts as a Tax RTP revision questions guide. It directs your focus to critical sections requiring more attention. This ensures comprehensive preparation for Income Tax computation RTP problems.

CA Inter Income Tax RTP Jan 2026: MCQ Questions for Practice

Multiple Choice Questions play an important role in strengthening conceptual clarity and quick decision-making in the CA Inter Taxation exam. The following MCQs are framed in line with the CA Inter Income Tax RTP Jan 2026, focusing on practical application, interpretation of provisions, and commonly tested areas.

MCQ 1

Which of the following properties can be treated as self-occupied for income tax purposes?

a) Only one residential house
b) Any number of residential houses
c) Maximum two residential houses
d) Only inherited properties

Answer: c) Maximum two residential houses

MCQ 2

If a property is transferred to a spouse without adequate consideration, the income from such property is:

a) Taxable in the hands of the spouse
b) Exempt from tax
c) Clubbed in the hands of the transferor
d) Taxed under other sources

Answer: c) Clubbed in the hands of the transferor

MCQ 3

Under Section 50C, capital gains are computed with reference to:

a) Actual sale consideration only
b) Fair market value only
c) Stamp duty value if it exceeds the sale consideration
d) Indexed cost of acquisition only

Answer: c) Stamp duty value if it exceeds the sale consideration

MCQ 4

Which section deals with TDS on payment of rent by individuals or HUF not liable to tax audit?

a) Section 194C
b) Section 194J
c) Section 194IB
d) Section 194IA

Answer: c) Section 194IB

MCQ 5

Deduction under Section 80C is allowed up to a maximum of:

a) ₹1 lakh
b) ₹1.25 lakhs
c) ₹1.5 lakhs
d) ₹2 lakhs

Answer: c) ₹1.5 lakhs

MCQ 6

Which of the following incomes is eligible for relief under Section 89?

a) Bonus received on retirement
b) Arrears of salary
c) Dividend income
d) Capital gains

Answer: b) Arrears of salary

MCQ 7

The income of a minor child is clubbed with the income of:

a) The parent with a higher total income
b) The parent with a lower total income
c) Either parent at choice
d) The guardian

Answer: a) The parent with a higher total income

MCQ 8

Which of the following is not allowed as a deduction while computing business income?

a) Rent paid for business premises
b) Salary paid to employees
c) Personal expenses of the proprietor
d) Depreciation as per the Income Tax Act

Answer: c) Personal expenses of the proprietor

MCQ 9

The Alternative Minimum Tax (AMT) is applicable mainly to:

a) Salaried individuals
b) Companies
c) Non-corporate taxpayers claiming specified deductions
d) Senior citizens only

Answer: c) Non-corporate taxpayers claiming specified deductions

MCQ 10

Which of the following incomes is taxable under the head “Income from Other Sources”?

a) Rent from house property
b) Profit from business
c) Interest on savings account
d) Salary arrears

Answer: c) Interest on savings account

Tips for Preparing CA Inter Taxation RTP Jan 2026

RTP provides real examples that make it easier to remember rules and solve questions quickly in the exam.

1. Always verify residential status, as it affects taxability.

2. Pay attention to clubbing provisions for gifts, minors, and divorce cases.

3. Know the rules for self-occupied and deemed rented properties.

4. Understand Section 50C and capital gains computation.

5. Practice TDS provisions under Sections 194C, 194IA, 194IB, and 194J.

6. Learn Section 89 relief computation carefully.

7. Apply deductions under Sections 80C, 80CCD, 80GGC, and 80JJAA correctly.

8. Practice multiple RTPs and MCQs for better problem-solving skills.

Following these steps ensures students are fully prepared for the exam and confident in solving CA Inter RTP Income Tax solutions.

The CA Inter Income Tax RTP Jan 2026 is a comprehensive resource for students preparing for the CA Inter Taxation exam. It covers all major topics such as house property, capital gains, business income, salary, deductions, TDS, and clubbing provisions. Practicing this RTP helps students solve tricky questions, revise effectively, and strengthen their understanding of income tax provisions.

By going through Income Tax RTP Solutions CA Inter, ICAI Taxation RTP Jan 2026, and CA Inter Tax RTP Discussion, students can approach the exam with clarity and confidence. Regular practice of CA Inter Taxation RTP Jan 2026 is key to scoring well and mastering income tax computation for CA Inter exams.