CA Inter Taxation Exam Analysis Jan 2026 by CA Jasmeet Singh Sir

CA Inter Taxation Exam Analysis Jan 2026: CA Intermediate Taxation paper held in January 2026 received mixed reactions from students immediately after the exam. While many students initially felt the paper was difficult, a detailed analysis shows that the paper was largely moderate and manageable, especially for those who had prepared well from the ICAI study material and module questions.

Here is the section-wise and overall analysis of the CA Inter Taxation Jan 2026 paper, covering MCQs, Income Tax, GST, difficulty level, and expected marks, based strictly on the post-exam expert discussion.

Enroll Now for CA Intermediate Courses

Overall Difficulty Level of CA Inter Taxation Jan 2026

• Overall Paper Level: Moderate

• Tough Portion: Around 20 marks

• Easy to Moderate Portion: Around 80 marks

Compared to the September 2025 attempt, the January 2026 Taxation paper was easier. Most questions were direct, concept-based, and from ICAI modules, making the paper highly attainable.

CA Inter Taxation Exam Analysis Jan 2026

The January 2026 CA Inter Taxation paper was rated as Moderate by faculty, despite some student perceptions of difficulty. A thorough analysis reveals the paper was largely manageable, particularly the Goods and Services Tax (GST) section, which was considered extremely easy. This assessment provides a clear overview for students evaluating their performance and preparing for future attempts.

CA Inter Taxation Detailed Analysis of the MCQ Section (Objective)

The Multiple Choice Question (MCQ) section was determined to be Moderate in overall difficulty. While not entirely straightforward, a significant portion of the questions were manageable for well-prepared students.

• Case-Based Question 1 (Capital Gain): This question was rated Easy to Moderate. Notably, it was taken directly from the ICAI Module's "Test Your Knowledge" section for the Capital Gain chapter. Students who had not practised module questions likely found this challenging.

• Other Case-Based Questions:

• CSR: An easy question.

• TCS on Parking Lot: A moderate question requiring direct application of the TCS rate.

• Case-Based Question 2 (Residential Status, House Property, TDS): This question was considered manageable.

• GST MCQs:

• Accounts & Records: An easy question.

• TDS: A moderate question.

• GST Case Study: A moderate question.

CA Inter Taxation Detailed Analysis of the Subjective Section (Descriptive)

The subjective portion of the paper was largely deemed Very Easy, with most questions being direct and approachable. However, a few specific questions presented significant challenges.

Final Verdict and Score Prediction of CA Inter Exam January 2026

The paper composition by difficulty indicated approximately 20 marks worth of questions were challenging, though not necessarily un-attemptable. The remaining 80 marks were considered moderate to easy and highly manageable.

• Performance vs. Expected Score:

• Students who attempted the full 100-mark paper with reasonable accuracy can realistically expect to score in the 55-60 mark range.

• Students who attempted 80+ marks have a very strong probability of passing the paper.

• For those attempting 65-75 marks, passing depends significantly on the quality and accuracy of their answers.

CA Inter Taxation Exam Comparative Analysis 

The CA Inter Taxation paper for January 2026 was decidedly easier when compared to the paper administered in the September 2025 attempt.

Advice for Students for Further Attempts

• For Students with Group 2 Pending: It is crucial to cease preoccupation with the Group 1 paper. The focus should shift entirely to preparing for Group 2 subjects: Costing, Financial Management & Strategic Management (FM-SM), and Audit. Utilize the extended breaks between upcoming exams to prepare thoroughly and aim for exemptions.

• For Students with Only Group 1 Completed: A short break is advisable. Resume studies for the next attempt promptly, ideally by the upcoming Monday.