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CA Intermediate Taxation - Income-tax Law MCQ tests

Group 1January 2027 attempt15 marks30 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 covers the Income-tax Law part of the CA Intermediate Group 1 Taxation paper. The questions apply the Income-tax Act 1961 to a set of facts the way the paper does: a short scenario, then questions that ask you to work out the treatment and the number behind it. The chapters covered here are Basic Concepts, Residence and Scope of Total Income, Salaries, and Deductions from Gross Total Income. Each test carries 15 marks in 30 minutes with no negative marking. After you submit you see your score, a chapter-wise and difficulty-wise breakdown, and for every question the explanation, the provision it turns on, and the mistake that is easy to make.

Tests here: 15 tests, 120 questions in all, 8 questions in 4 case scenarios in each test, 30 minutes and 15 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.

Questions people ask

What does this paper cover?

The Income-tax Law part of the CA Intermediate Group 1 Taxation paper. The questions apply provisions of the Income-tax Act 1961 to a set of facts and ask you to work out the treatment and the number. The chapters covered here are Basic Concepts, Residence and Scope of Total Income, Salaries, and Deductions from Gross Total Income.

Which law applies to these tests?

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 content is dated 31 October 2026 and the tests are written for the January 2027 attempt. After you submit, each answer comes with the provision it turns on.

How long is each test?

Each test runs for 30 minutes and carries 15 marks. Seven 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 question palette shows which questions are answered, marked for review or still to be visited.

How do 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.