CA Inter Taxation MCQ Test 1 (Income-tax + GST)

Both Taxation sections on one paper bring together the Income-tax Law questions and the GST questions. It carries 16 questions for 30 marks with a time limit of 60 minutes, and it is set for CA Intermediate Group 1 students preparing for the January 2027 attempt. Income-tax chapters: Chapter 1: Basic Concepts, Chapter 2: Residence and Scope of Total Income, Chapter 3, Unit 1: Salaries and Chapter 6: Deductions from Gross Total Income. GST chapters: Chapter 2 - Supply under GST, Chapter 3 - Charge of GST, Chapter 4 - Place of Supply, Chapter 6 - Time of Supply, Chapter 9 - Registration and Chapter 5 - Exemptions from GST. The law basis 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, and the CGST Act 2017, the IGST Act 2017 and the CGST Rules as amended by the Finance Act 2025 with notifications and circulars effective up to 28 February 2026. There is no negative marking, so a wrong answer costs nothing. Questions are prepared with AI tools and cross-checked by independent solvers; they are not reviewed by a Chartered Accountant.

This one paper carries both the Income-tax Law questions and the GST questions. On the Income-tax side it asks you to value a perquisite and compute salary income, to fix residential status and the scope of total income, to apply the ceiling on deductions from gross total income, and to work out marginal relief. On the GST side it asks you to classify a supply, to fix the place and the time of supply, to place the tax liability under reverse charge, to read the registration conditions and to state an exemption.

There are 16 questions and the paper carries 30 marks. Fifteen questions are worth 2 marks each and the last one is worth 1 mark. The time limit is 60 minutes. In exam mode the paper is timed and marked once at the end, so you can move between questions and return to any of them before the time is up.

The 16 questions sit in 7 case scenarios. The Income-tax Law questions come first, followed by the GST questions, in the order the paper sets them. A scenario passage is shared by the questions that follow it, so the same facts often carry more than one question. Read each passage once and note the key figures and dates before you begin.

The Income-tax chapters are Chapter 1: Basic Concepts, Chapter 2: Residence and Scope of Total Income, Chapter 3, Unit 1: Salaries and Chapter 6: Deductions from Gross Total Income. The GST chapters are Chapter 2 - Supply under GST, Chapter 3 - Charge of GST, Chapter 4 - Place of Supply, Chapter 6 - Time of Supply, Chapter 9 - Registration and Chapter 5 - Exemptions from GST. Note that the two sets of chapters are numbered separately.

The paper follows two law bases. For Income-tax Law it 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. For GST it is the CGST Act 2017, the IGST Act 2017 and the CGST Rules as amended by the Finance Act 2025, with notifications and circulars effective up to 28 February 2026. The content is stated as at 31 October 2026.

Several questions ask you to work out figures. You compute the value of a perquisite and the salary income chargeable, the total income of a person who is resident but not ordinarily resident, the allowable deduction after the overall ceiling is applied, and the marginal relief on surcharge. On the GST side you fix a place of supply, a time of supply and the tax payable by an operator of an online platform.

No. There is no negative marking, so a wrong answer costs nothing. Each question carries the marks set out above and the paper is marked on that basis. If you are unsure of an option, attempt it rather than leave it blank, because an attempt that turns out wrong does not reduce your score.

Yes. In practice mode there is no timer, and you can read the explanation for every answer as you go, so you can pause and work through the questions at your own pace. In exam mode the paper is timed and marked once at the end, and you get a certificate carrying your name and score when the paper closes.

No sign-up is needed and there is no payment. Nothing about a student is stored on a server. You can open the paper, attempt it and read the result without creating an account, and the same applies to the timed mode and the untimed mode alike.

No. This is a practice test by HeyArtha. It is not issued by or affiliated with ICAI, and it is written for students of CA Intermediate Group 1 preparing for the January 2027 attempt. Use it alongside your study material and the applicable statutory update, and check the position of each rule as at the date stated in the paper.