CA Intermediate Taxation - DT Ch 08: Clubbing of Income & Set-off of Losses MCQ tests
Chapters covered
- Taxation - DT Ch 08: Clubbing Setoff (60 Q)
Practice tests
- Taxation - DT Ch 08: Clubbing Setoff - Test 1
40 marks, 45 minutes, 20 questions - Taxation - DT Ch 08: Clubbing Setoff - Test 2
40 marks, 45 minutes, 20 questions - Taxation - DT Ch 08: Clubbing Setoff - Test 3
40 marks, 45 minutes, 20 questions
Answer keys
Every question with the correct answer, the working behind it and the authority it rests on.
- Taxation - DT Ch 08: Clubbing Setoff - Test 1 — answers
20 questions, answers, explanations and the authorities they rest on - Taxation - DT Ch 08: Clubbing Setoff - Test 2 — answers
20 questions, answers, explanations and the authorities they rest on - Taxation - DT Ch 08: Clubbing Setoff - Test 3 — answers
20 questions, answers, explanations and the authorities they rest on
About this paper
Chapter-wise practice tests for Chapters 4 & 5: Clubbing of Income and Aggregation, Set-off and Carry Forward of Losses for CA Intermediate Paper 3 Taxation (May 2027 attempt). Covers clubbing u/s 60 to 64 (spouse remuneration, transferred assets, minor child income u/s 64(1A)), inter-source set-off u/s 70, inter-head set-off u/s 71, carry forward of house property loss, business loss, speculatve loss, specified business loss, and capital losses u/s 71B to 74A.
Tests here: 3 tests, 60 questions in all, 20 questions in 14 case scenarios in each test, 45 minutes and 40 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 08: Clubbing of Income & Set-off of Losses?
Each test contains 20 questions totaling 40 marks in 45 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.