CA Inter Taxation - Income-tax Law MCQ Test 1

This practice test covers Income-tax Law for CA Intermediate Group 1, written for the January 2027 attempt. It carries 15 marks in 30 minutes, with no negative marking, and sets 8 questions in 4 case scenarios: read the facts, then apply the law. The scenarios work through salaries and perquisites, residential status and the scope of total income, deductions from gross total income, and the basics of the default tax regime. The law applied is 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. Sit it in exam mode for a timed paper with a certificate carrying your name and score, or in practice mode to read why each answer is right straight after you choose it. There is no sign-up step, and nothing about you is stored on a server. Questions are prepared with AI tools and cross-checked by independent solvers; they are not reviewed by a Chartered Accountant. This is a practice test by HeyArtha, not issued by or affiliated with ICAI. If you spot a mistake in a question, use the Report a mistake button on it.

It covers the Income-tax Law part of CA Intermediate Group 1, written for the January 2027 attempt. The 8 questions sit in 4 case scenarios, and each scenario draws on one chapter: Basic Concepts, Residence and Scope of Total Income, Salaries, and Deductions from Gross Total Income. Every scenario gives you a short set of facts and then asks you to apply a provision to them, in the way the paper does.

The 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 clock keeps running through a refresh, and the paper submits itself when the time is up.

The test applies 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 test is written for the January 2027 attempt. After you submit, each answer comes with the provision it turns on, so you can see where the answer came from.

In exam mode the clock is running and the paper is marked once at the end, the way it works in an exam hall. In practice mode there is no timer, and you can press Check after each answer to read the explanation and the citation for that question straight away. Practice mode is for learning; exam mode is the timed paper that produces your score.

No. There is no sign-up step, no account and nothing to pay. You type your name on the start screen when you begin, and that is the only thing asked of you. You can retake the test as many times as you want, and the name on the certificate is the one you typed.

No. Your name and your answers travel to the grading function for one request and are not stored or logged there. Your attempt and your result live in this browser, in local storage, so clearing your browser data clears them. Nothing about a student is kept on a server.

No. This is a practice test by HeyArtha. It is not issued by or affiliated with ICAI. The questions are original and are written for the syllabus of the January 2027 attempt, but they are not ICAI material, and a score here is not an ICAI result.

Exam mode is the one that produces a certificate. 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. The certificate carries your name, the test title, the paper, the attempt and your score, and you can download it as a PNG or a PDF from the browser. Practice mode does not produce one.

Every question on the result screen has a Report a mistake button. Press it and the feedback form opens with the test and the question already filled in, so you only need to describe what looks wrong: the question, the options or the explanation. That way the report reaches the right place without extra searching.

Each question was drafted from the study material and the statutory update for the January 2027 attempt, then solved independently by two solvers working from the question text alone. A question is kept only when both solvers reach the same answer as the writer. Numerical questions carry their working, so you can follow the arithmetic as well as the rule.