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

Taxation is an important paper in the CA Intermediate course as it tests both conceptual understanding and the ability to apply tax provisions to practical situations. The CA Inter Taxation paper carries 100 marks and is divided equally between Income Tax Law and Goods and Services Tax (GST).

The CA Inter Tax syllabus includes topics such as residential status, salaries, house property, business or profession, capital gains, deductions, advance tax, TDS and filing of returns under Income Tax. The GST portion covers supply, reverse charge, exemptions, input tax credit, place of supply, time of supply, valuation, registration, tax invoices and returns.

Students preparing for the 2026-27 exams should also keep track of the latest amendments, Finance Act provisions and ICAI study guidelines applicable to their examination attempt.

CA Inter Taxation Syllabus 2026-27

The CA Intermediate Taxation paper is divided into two sections:

The syllabus is designed to test whether students can understand tax provisions and apply them while solving practical questions.

CA Inter Income Tax Syllabus

The Income Tax section carries 50 marks. It covers the basic concepts of income tax, computation of income under different heads, deductions, tax collection and filing of returns.

1. Basic Concepts

This part introduces students to the basic terms and concepts used in income tax. It includes:

• Introduction to income-tax law

• Person and assessee

• Previous year and assessment year

• Income and agricultural income

• Basis of charge

• Computation of total income

• Computation of tax payable by individuals

A clear understanding of these terms makes the later chapters easier to handle.

2. Residential Status and Heads of Income

This is an important part of CA Inter Income Tax. Students learn how residential status is determined and how it affects the scope of taxable income.

The syllabus covers:

• Residential status

• Scope of total income

• Income from salaries

• Income from house property

• Profits and gains of business or profession

• Capital gains

• Income from other sources

Students should practise questions from each head because the concepts are often tested through practical situations.

3. Clubbing, Losses and Deductions

This section covers provisions related to:

• Clubbing of income

• Set-off of losses

• Carry forward and set-off of losses

• Deductions from gross total income

Students should focus on the conditions and limits applicable to different provisions while solving questions.

4. Advance Tax, TDS and TCS

This section deals with the provisions relating to tax payment and tax collection. It includes:

• Advance tax

• Tax Deducted at Source (TDS)

• Tax Collected at Source (TCS)

Regular practice can help students understand the calculations and provisions more clearly.

5. Return Filing and Tax Computation

The final part of the Income Tax section includes:

• Filing of return of income

• Self-assessment

• Computation of total income

• Computation of income-tax payable

• Alternative tax regimes for individuals

• Optimisation of tax liability

The applicable provisions can change through annual Finance Acts and ICAI study guidelines, so students should use the material applicable to their exam attempt.

CA Inter GST Syllabus

The GST section also carries 50 marks. It focuses on the provisions of GST law and their application to practical situations.

1. Introduction to GST

The first part introduces students to GST and its constitutional aspects. It helps build the basic understanding needed for the remaining GST chapters.

2. Levy and Collection of GST

This is a major part of CA Inter GST. Students study:

• Application of CGST and IGST law

• Meaning and concept of 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 (ITC)

• Computation of GST liability

Students should pay particular attention to the conditions and practical application of ITC, supply and valuation provisions.

3. Registration, Invoices and Returns

The final GST section includes:

• GST registration

• Tax invoice

• Credit notes and debit notes

• Electronic way bill

• Accounts and records

• Payment of tax

• GST returns

Questions from these topics can require students to apply multiple provisions together, so practising practical questions is useful.

CA Inter Tax Preparation Strategy

Preparing for CA Inter Taxation requires a balance of concepts, amendments, question practice and revision. Instead of trying to memorise every provision at once, students should build their preparation gradually.

Start with the Syllabus

First, divide the paper into Income Tax and GST. Make a chapter-wise list and mark the topics you have completed. This makes it easier to track your preparation.

Understand Concepts Before Practising

Taxation has many provisions and conditions. Read the concept first and then solve questions based on it. This will help you understand why a particular provision is applied instead of simply memorising the answer.

Practise Computation Questions

For Income Tax, regularly practise questions involving different heads of income, deductions, losses and tax computation. For GST, focus on questions involving supply, ITC, valuation and GST liability.

Keep Amendments Separate

Tax laws can change through the annual Finance Act and ICAI's study guidelines. Make a separate list of applicable amendments and revise them before the exam.

Revise Through Short Notes

Make short notes for:

• Important provisions

• Tax rates and limits

• Conditions

• Exemptions

• Deductions

• Important formulas and calculations

• GST rules and restrictions

These notes can save time during the final revision.

Solve ICAI Questions

After completing a topic, solve questions from ICAI study material, revision material and applicable practice resources. This helps you understand the way provisions are applied in exam questions.

Practise Full-Length Papers

Once most of the syllabus is complete, start solving full-length Taxation papers within the exam time. Check where you are losing marks and revise those topics again.

CA Inter Taxation 2026-27 covers two major areas: Income Tax and GST, with 50 marks assigned to each. Students need to understand the provisions and practise applying them to different situations rather than relying only on memorisation. A study plan that combines concepts, practical questions, amendments, ICAI material and regular revision can help students prepare for the paper with greater clarity.

Related Resources: 

• CA Inter Corporate and Other Laws MCQs 2026

• CA Inter Corporate and Other Laws Syllabus

• CA Inter Advanced Accounting MCQs May 2026