CA Inter Income Tax 2026-27: Topics, Syllabus & Preparation

The CA Inter Income Tax 2026-27 syllabus focuses on the provisions of income-tax law and their practical application. You are expected to understand key concepts, compute taxable income, determine tax liability, and apply provisions to problem-based situations. The paper also includes Goods and Services Tax (GST), with Income Tax and GST carrying 50 marks each.

The Income-Tax Law section covers basic concepts, residential status, heads of income, clubbing of income, set-off and carry forward of losses, deductions, advance tax, TDS, TCS, return filing, self-assessment, and tax computation under alternative tax regimes. The syllabus also highlights the application of tax provisions while solving moderately complex problems.

CA Inter Income Tax 2026-27 Syllabus Overview

The CA Inter Income Tax 2026-27 syllabus covers the provisions of income-tax law and their practical application. You need to understand key concepts, calculate taxable income, determine tax liability, and apply provisions to problem-based situations.

Income Tax forms: Section A of Paper 3: Taxation and carries 50 marks. The other 50 marks are assigned to Goods and Services Tax (GST).

The Income-Tax Law syllabus covers basic concepts, residential status, heads of income, clubbing of income, set-off and carry forward of losses, deductions, advance tax, TDS, TCS, return filing, self-assessment, and tax computation under alternative tax regimes.

The syllabus is divided into five sections:

• Section I: Basic Concepts, Residential Status and Scope of Total Income

• Section II: Heads of Income and Computation of Income

• Section III: Clubbing of Income, Set-off and Carry Forward of Losses, and Deductions

• Section IV: Advance Tax, TDS and TCS

• Section V: Return Filing, Self-Assessment and Tax Computation under Alternative Tax Regimes

The prescribed weightage can help you plan your study schedule. However, you should cover every section because questions can test both conceptual understanding and practical application.

CA Inter Income Tax Topics and Section-Wise Weightage

The CA Inter Income Tax topics are distributed across five sections. Each section focuses on a specific set of provisions that you need to understand and apply.

Section I: Basic Concepts, Residential Status and Scope of Total Income

Weightage: 10% to 20%

This section introduces the basic terms and concepts used throughout Income Tax. It covers:

• Introduction to income-tax law

• Person

• Assessee

• Previous year

• Assessment year

• Income

• Agricultural income

• Basis of charge

• Computation of total income

• Computation of tax payable by individuals

• Residential status

• Scope of total income

Start with these concepts before moving to detailed computations. A clear understanding of terms such as previous year, assessment year, assessee, and residential status will help you understand the later sections.

Residential status is particularly important because it affects the scope of income that may be taxable. You need to understand the applicable conditions and practise applying them to different situations.

Section II: Heads of Income

Weightage: 25% to 30%

Section II has the highest prescribed weightage among the five Income-Tax sections. It covers the computation of income under the following five heads:

• Salaries

• Income from House Property

• Profits and Gains of Business or Profession

• Capital Gains

• Income from Other Sources

Each head has different provisions for calculating taxable income. Learn the rules under each head and then practise questions based on their application.

For salary income, focus on the treatment of different salary components. For house property, understand the provisions used to determine taxable income from property. Business or professional income requires careful application of the rules used to calculate taxable profits.

Capital Gains and Income from Other Sources complete the five heads of income. Regular practice will help you understand the steps involved in each computation.

Section III: Clubbing, Losses and Deductions

Weightage: 15% to 20%

Section III covers:

• Clubbing of income

• Set-off of losses

• Carry forward and set-off of losses

• Deductions from gross total income

These provisions become important after income is computed under the different heads.

You need to understand when income may be clubbed with another person's income. You should also learn the conditions for setting off and carrying forward different types of losses.

Deductions are used while arriving at taxable income after determining gross total income. Practise questions that combine income computation with clubbing, losses, and deductions.

Section IV: Advance Tax, TDS and TCS

Weightage: 15% to 20%

Section IV focuses on three important areas:

• Advance Tax

• Tax Deduction at Source (TDS)

• Tax Collection at Source (TCS)

Understand when these provisions apply and how they affect tax payment and compliance.

Questions may require you to apply these provisions to practical situations. Therefore, learning only the definitions is not enough. Focus on the conditions, rules, and steps involved in applying each provision.

Section V: Return Filing, Self-Assessment and Tax Computation

Weightage: 20% to 25%

Section V covers:

• Filing of return of income

• Self-assessment

• Computation of total income

• Computation of income-tax payable by an individual

• Alternative tax regimes

• Optimisation of tax liability

This section brings together concepts covered in the earlier sections. You need to understand how taxable income is determined and how the applicable tax liability is calculated.

The syllabus also includes computation of total income and tax payable by an individual under alternative tax regimes under the Income-tax Act, 1961. Practise computation-based questions so that you can apply the relevant provisions correctly.

GST Syllabus and Its Role in Paper 3

The CA Inter Income Tax Law section is one part of Paper 3: Taxation. The second part is GST, which also carries 50 marks.

The GST syllabus is divided into three sections.

Section I: Introduction to GST Laws

Weightage: 0% to 5%

This section covers an introduction to GST laws, including constitutional aspects.

Section II: Levy, Collection and Core GST Concepts

Weightage: 50% to 80%

This section covers the major GST provisions, including:

• Application of CGST and IGST law

• Supply

• Composite and mixed supplies

• Charge of tax

• Reverse charge

• Exemptions

• Composition levy

• Classification

• Place of supply

• Time of supply

• Value of supply

• Input tax credit

• Computation of GST liability

Since this section has a substantial prescribed weightage, give consistent attention to its concepts and application.

Section III: Registration, Documentation and Compliance

Weightage: 20% to 45%

This section covers:

• Registration

• Tax invoice

• Credit and debit notes

• Electronic way bill

• Accounts and records

• Payment of tax

• Returns

You are not required to study any particular State GST Law for the examination. The applicable syllabus can also be affected by amendments, Study Guidelines, and changes introduced through the annual Finance Act.

How to Prepare for CA Inter Income Tax 2026-27

The CA Inter Income Tax 2026-27 preparation should focus on conceptual clarity, application, regular practice, and revision.

1. Start With Basic Concepts

Begin with Section I and learn the terminology used in income-tax law before moving to detailed computations.

Make sure you understand:

• Previous year

• Assessment year

• Assessee

• Person

• Income

• Agricultural income

• Residential status

• Scope of total income

These concepts are connected to several other parts of the syllabus. A strong foundation will make the computation-based sections easier to handle.

2. Study the Five Heads of Income Carefully

The five heads of income form a major part of the syllabus. Study each head separately and understand how taxable income is calculated.

Do not start with lengthy questions without first understanding the applicable provisions. Learn the rules, work through examples, and then solve questions independently.

While practising, follow the complete calculation process. This will help you identify where a particular provision needs to be applied.

3. Practise Application-Based Questions

The CA Inter Tax Law syllabus focuses on both understanding provisions and applying them to practical situations.

After completing each topic, solve questions based on different cases. Instead of memorising only the final answer, understand why a particular provision applies.

This approach is especially useful for:

• Heads of income

• Clubbing of income

• Set-off and carry forward of losses

• Deductions

• TDS

• TCS

• Tax computation

4. Connect Related Topics

Income-tax provisions are closely connected. For example, you may first calculate income under different heads and then apply provisions related to clubbing, losses, and deductions.

After completing individual chapters, revise related concepts together. This will help you understand the complete process of arriving at taxable income.

5. Give Attention to Alternative Tax Regimes

The syllabus includes computation of total income and tax payable under alternative tax regimes.

Understand the provisions applicable to the relevant regimes and practise computation-based questions. When solving practical cases, compare the tax implications carefully and determine the applicable tax liability.

6. Prepare GST Alongside Income Tax

Paper 3 includes both Income Tax and GST, with 50 marks assigned to each. Avoid leaving GST entirely for the final stage of preparation.

Give regular time to topics such as supply, classification, place of supply, time of supply, value of supply, input tax credit, and GST liability.

A balanced study plan will help you cover both sections without creating a heavy revision load close to the examination.

Important Points for CA Inter Income Tax Syllabus Preparation

Keep the following points in mind while preparing:

1. Follow the latest study material and applicable Study Guidelines.

2. Check the latest amendments before your final revision.

3. Practise computation-based questions regularly.

4. Revise important provisions after completing each section.

5. Focus on the conditions attached to each provision.

6. Solve questions that combine multiple concepts.

7. Keep separate revision time for Income Tax and GST.

8. Review changes introduced through the annual Finance Act.

9. Practise complete tax computations to understand the flow of the subject.

10. Revise both conceptual and application-based questions before the examination.

Legislative changes may affect the applicable syllabus. The Institute may include or exclude provisions through relevant legislation, Study Guidelines, or the annual Finance Act. If new legislation replaces an existing provision, the corresponding provisions will apply from the date notified by the Institute. Provisions that cease to remain in force may also be excluded from the applicable syllabus from the notified date.

The CA Intermediate Income Tax preparation requires you to combine conceptual understanding with practical application. Start with the basic concepts and gradually move towards computation-heavy areas.