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CA Intermediate Taxation - Income-tax Law and GST MCQ tests

Group 1January 2027 attempt30 marks60 minutesNo negative marking

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Chapters covered

Practice tests

Answer keys

Every question with the correct answer, the working behind it and the authority it rests on.

About this paper

This page carries the Taxation paper as a whole, with the Income-tax Law section and the Goods and Services Tax section on one set of questions. Each test has 16 questions in 7 case scenarios and carries 30 marks in 60 minutes, with no negative marking. The Income-tax Law questions apply the Income-tax Act 1961 as amended by the Finance Act 2025, with notifications and circulars up to 30 June 2026, for assessment year 2026-27. The GST questions apply the CGST Act 2017, the IGST Act 2017 and the CGST Rules as amended by the Finance Act 2025, with notifications and circulars effective up to 28 February 2026.

Tests here: 15 tests, 240 questions in all, 16 questions in 7 case scenarios in each test, 60 minutes and 30 marks each, no negative marking. After you submit you see your score, a chapter-wise and difficulty-wise breakdown, and an explanation for every question.

Law and standards used: Income-tax Act 1961 as amended by Finance Act 2025, notifications and circulars up to 30 June 2026, AY 2026-27; CGST Act 2017, IGST Act 2017 and CGST Rules as amended by Finance Act 2025, notifications and circulars effective up to 28 February 2026.

Questions people ask

What does this paper cover?

Both sections of the CA Intermediate Group 1 Taxation paper: the Income-tax Law questions and the GST questions, on one paper. Each test has 16 questions in 7 case scenarios, 8 questions on Income-tax Law and 8 on GST. The chapters covered are Basic Concepts, Residence and Scope of Total Income, Salaries, Deductions from Gross Total Income, supply, place and time of supply, the value of supply, registration, input tax credit, invoices, e-way bills, payment of tax, returns and the records to keep.

How long is each test and how is it marked?

Each test runs for 60 minutes and carries 30 marks. Fifteen questions are worth 2 marks each and the last one is worth 1 mark. There is no negative marking, so a wrong answer costs you nothing. The clock keeps running through a refresh, and the paper submits itself when the time is up.

Which law applies to these questions?

Two law bases, because the paper has two sections. The Income-tax Law questions follow the Income-tax Act 1961 as amended by the Finance Act 2025, with notifications and circulars up to 30 June 2026, for assessment year 2026-27. The GST questions follow the CGST Act 2017, the IGST Act 2017 and the CGST Rules as amended by the Finance Act 2025, with notifications and circulars effective up to 28 February 2026.

Will I get a certificate?

Sit the test in exam mode. When you submit, the result page shows your score, the tier you land in, the time you took and a breakdown by chapter and by difficulty, and the certificate carries your name, the test title, the paper, the attempt and your score, ready to download as a PNG or a PDF. Practice mode does not produce a certificate.

Practice test by HeyArtha. Not issued by or affiliated with ICAI.