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CA Intermediate Taxation - DT Ch 03: Salaries MCQ tests

Group 1May 2027 attempt50 marks60 minutesNo negative marking

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

Chapter-wise practice tests for Chapter 3 Unit 1: Salaries for CA Intermediate Paper 3 Taxation (May 2027 attempt). High-weightage coverage of standard deduction u/s 16(ia) under default regime, allowances (HRA, children education, transport), perquisites valuation (accommodation, car, concessional interest loans, ESOPs), retirement benefits (gratuity, leave encashment, pension, commuted pension, retrenchment, VRS), and provident funds under Finance Act 2026.

Tests here: 5 tests, 125 questions in all, 25 questions in 16 case scenarios in each test, 60 minutes and 50 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, 2026 for Assessment Year 2027-28, and Income-tax Rules, 1962.

Questions people ask

What is the pattern of this chapter-wise test series for Taxation - DT Ch 03: Salaries?

Each test contains 25 questions totaling 50 marks in 60 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.