CA Intermediate Taxation - DT Ch 01: Basic Concepts MCQ tests
Chapters covered
- Taxation - DT Ch 01: Basic Concepts (30 Q)
Practice tests
- Taxation - DT Ch 01: Basic Concepts - Test 1
30 marks, 35 minutes, 15 questions - Taxation - DT Ch 01: Basic Concepts - Test 2
30 marks, 35 minutes, 15 questions
Answer keys
Every question with the correct answer, the working behind it and the authority it rests on.
- Taxation - DT Ch 01: Basic Concepts - Test 1 — answers
15 questions, answers, explanations and the authorities they rest on - Taxation - DT Ch 01: Basic Concepts - Test 2 — answers
15 questions, answers, explanations and the authorities they rest on
About this paper
Chapter-wise practice tests for Chapter 1: Basic Concepts of Income-tax Law for CA Intermediate Paper 3 Taxation (May 2027 attempt). Covers tax rates under default regime u/s 115BAC vs optional regime, rebate u/s 87A, surcharge, health & education cess, marginal relief, and definition of assessee/income under the Income-tax Act as amended by the Finance Act 2026 for AY 2027-28.
Tests here: 2 tests, 30 questions in all, 15 questions in 9 case scenarios in each test, 35 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, 2025 (as incorporated in ICAI Study Material for May 2027); Income-tax Act, 1961 as amended by Finance Act applicable for May 2027; ICAI CA Intermediate Study Material (May 2027 Examination).
Questions people ask
What is the pattern of this chapter-wise test series for Taxation - DT Ch 01: Basic Concepts?
Each test contains 15 questions totaling 30 marks in 35 minutes, strictly following ICAI New Scheme case scenarios and analytical MCQs with 2 marks per question and no negative marking.
Which syllabus and study material apply to these questions?
The questions are strictly mapped to the June/July 2026 ICAI Study Material for CA Intermediate Paper 3 Taxation, governed by the Finance Act 2026 (AY 2027-28 for Income Tax; CGST/IGST circulars up to October 2026 for GST) for the May 2027 examination attempt.
Can I sit these tests in both exam and practice modes?
Yes. Practice mode offers immediate statutory feedback, section citations, and trap explanations after each question. Exam mode simulates real exam pressure with a live timer and issues a downloadable performance certificate.
Practice test by HeyArtha. Not issued by or affiliated with ICAI.