CA Inter Taxation MCQ Test 4 (Income-tax + GST)

One timed paper with the Income-tax Law questions first carries 16 questions in 7 case scenarios for 30 marks and 60 minutes, 8 on Income-tax Law and 8 on GST. Income-tax chapters: Chapter 6: Deductions from Gross Total Income, Chapter 9: Income-tax Liability - Computation and Optimisation, Chapter 2: Residence and Scope of Total Income, Chapter 7: Advance Tax. GST chapters: Chapter 1 – GST in India – An Introduction, Chapter 8 – Input Tax Credit, Chapter 9 – Registration, Chapter 10 – Tax Invoice; Credit and Debit Notes, Chapter 11 – Accounts and Records. 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.

The paper carries 16 questions in 7 case scenarios, with 8 questions on Income-tax Law and 8 questions on GST. The Income-tax side covers Chapter 6: Deductions from Gross Total Income, Chapter 9: Income-tax Liability - Computation and Optimisation, Chapter 2: Residence and Scope of Total Income and Chapter 7: Advance Tax. The GST side covers Chapter 1 – GST in India – An Introduction, Chapter 8 – Input Tax Credit, Chapter 9 – Registration, Chapter 10 – Tax Invoice; Credit and Debit Notes and Chapter 11 – Accounts and Records.

The paper is worth 30 marks and the clock runs for 60 minutes. Fifteen questions carry 2 marks each and the last question carries 1 mark, which brings the paper to 30 marks. There is no negative marking, so a wrong answer costs nothing and there is no reason to leave a question blank. The 16 questions sit in 7 scenarios, so you read the facts of a case first and then apply the law to them.

The Income-tax questions are based on 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 GST questions are based on 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 law and the rules are stated as at 31 October 2026.

One scenario deals with a Central Government employee who has joined the Unified Pension Scheme, and the deductions for the employer contribution and for the tax saving investments and health insurance. A second scenario sets out a salaried employee's position under the default regime and under the optional regime, including the rebate and marginal relief, and asks which regime costs less tax. A third scenario tests residence and the income that is chargeable in India, and the last covers the payment schedule of advance tax for a professional.

The GST scenarios follow a manufacturer that has a principal place and an additional place of business. You work out when input tax credit on a purchase can be taken, whether credit on a car bought for directors is allowed, how much credit falls to be reversed when the supplier is not paid within 180 days, and the amount of output tax to be paid from the electronic cash ledger. The last scenarios deal with registration under Rule 14A, the records to be kept at an additional place of business, and the time limit for issuing a tax invoice when goods are moved.

In exam mode the paper is marked once at the end of the sitting. You see your score against each question and you receive a certificate carrying your name and that score. In practice mode there is no timer, and you can read the explanation for every answer as you go through the paper. Every question in the result screen also carries a Report a mistake button.

No sign-up and no payment are needed. Nothing about a student is stored on a server, so you can work through the paper without creating an account. The result screen gives you your score, the explanation for each answer and the certificate with your name on it. This is a practice test by HeyArtha, and it is not issued by or affiliated with ICAI.

Each question is drafted with AI tools and then worked through by independent solvers, who reach the answer separately from the person who wrote the question. Where the solvers did not agree with the stated answer, the question was reworked or dropped. The explanation shown after each question sets out the computation and the provision it turns on. No Chartered Accountant has read the questions before they are published.

Every question in the result screen has a Report a mistake button, so you can point out an error in the question, the options or the answer. That is the route for anything that looks wrong to you. The explanation also sets out the position on the law, so you can read the reasoning first and then decide whether the question needs to be reported.