CA Inter Taxation Notes May 2026, Download PDF Notes for Best Preparation

CA Inter Taxation Chapter wise Weightage 

The weighting of marks for each chapter in the taxation paper for the forthcoming November 2023 exams is shown in the table below:

CA Inter Taxation Chapter Wise Weightage
Chapter Name	Weightage of Marks
Sec-A: Income-tax Law	60 Marks
Module 1
Chapter 1: Basic Concepts	4 Marks
Chapter 2: Residence and Scope of Total Income	4 Marks
Chapter 3: Incomes which do not form part of Total Income	4 Marks
Module 2
Chapter 4: Heads of Income	10-14 Marks
Unit 1: Salaries
Unit 2: Income from House Property
Unit 3: Profits and Gains of Business or Profession
Unit 4: Capital Gains
Unit 5: Income from Other Sources
Module 3
Chapter 5: Income of Other Persons Included in Assessee’s Total Income	4-6 Marks
Chapter 6: Aggregation of Income, Set-off, and Carry Forward of Losses	4-6 Marks
Chapter 7: Deductions from Gross Total Income	4-8 Marks
Chapter 8: Computation of Total Income and Tax Payable	8-10 Marks
Chapter 9: Advance Tax, Tax Deduction at Source, and Introduction to Tax Collection at Source	4-6 Marks
Chapter 10: Provisions for Filing Return of Income and Self-assessment	4 Marks
Sec-B: Indirect Taxes	40 Marks
Module 1
Chapter 1: GST in India – An Introduction	2-4 Marks
Chapter 2: Supply under GST	4-8 Marks
Chapter 3: Charge of GST	4-6 Marks
Chapter 4: Exemptions from GST	4-8 Marks
Chapter 5: Time and Value of Supply	10-12 Marks
Unit I: Time of Supply
Unit II: Value of Supply
Module 2
Chapter 6: Input Tax Credit	8-10 Marks
Chapter 7: Registration	4 Marks
Chapter 8: Tax Invoice: Credit and Debit Notes; E-way Bill	4-6 Marks
Chapter 9: Payment of Tax	4 Marks
Chapter 10: Returns	4 Marks

How to Prepare for the CA Intermediate Exam?

To prepare for the CA Intermediate exam, one must be dedicated, practice, and be strategically prepared. Focus on understanding key topics, studying for practice tests, and effectively managing your time if you want to succeed in this crucial phase of your CA journey.

Steps to Prepare for CA Inter Taxation
Step	Description
Divide the subject into sub-topics	Start by breaking down the tax subject into smaller parts. Allocate specific time to study each subtopic. This way, you can track your progress and focus on areas with higher scoring weightage.
Begin with Direct Taxes	Kickstart your CA Intermediate Taxation studies by covering the fundamental five heads of income. The suggested flow is: Income from house property → Capital Gains → Income from other sources → Income from business/profession → Income from Salary
Move to the Indirect Taxes chapters	Once you have grasped direct taxes, transition to the indirect taxes chapters. Focus on understanding topics like ITC, supply, time of supply, value of supply, exemptions, charge of GST, and tax invoice. These concepts are crucial for a comprehensive understanding of taxation.
Pay attention to peripheral topics	Don't forget to study peripheral topics that are equally important. Areas such as residential status, provisions related to filing returns, TDS, advance tax, etc., should not be overlooked. Mastery of these concepts is essential for scoring well in the Tax subject.

Important Topic of CA Intermediate Exam 2026

Here is the appropriate order in which the course must be studied: 

Start with direct taxation - Income tax (60 marks) 

• Start with the introduction, which covers the scope of original concepts and income. 
• Proceed to understand residential status and free income. 
• Learn about income from salary, income from home property, and benefits from business and profession. 
• Proceed to understand capital gains and income from other sources. 
• Study clubbing and sets of disadvantages. Understand the deduction from gross total income. 
• Learn to calculate the total income and find out the provisions of Section 115BAC. 
• Familiarize yourself with advance tax and tax deduction at the source (TDS).
• Learn about the provisions of tax and return filing collected at the source (TCS).

Goods and Services Tax (40 marks) is an example of indirect taxation.

• Start by comprehending the idea of GST charges and supply under GST.
• Find out about the time and value of supply and GST exemptions.
• Recognize the input tax credit idea and its effects.
• Continue studying the GST registration procedure.
• Learn about the significance of GST in India.
• Learn more about e-way bills, credit and debit notes, and tax invoices.
• Find out how to pay taxes under the GST.
• Learn about the many kinds of GST returns that must be submitted.

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