CA Inter Taxation MCQ Test 8 (Income-tax + GST)

This comprehensive practice test combines both Income-tax Law and GST for CA Intermediate Group 1, set for the January 2027 attempt. It carries 30 marks in 60 minutes across 16 case-scenario questions with no negative marking.

This 30-mark comprehensive paper brings together both Income-tax Law (Part A, 15 marks) and GST (Part B, 15 marks) across 16 questions in 7 case scenarios. It covers Chapter 3, Unit 2: Income from House Property, Chapter 6: Deductions from Gross Total Income, Chapter 5: Aggregation of Income, Set-off and Carry Forward of Losses, Chapter 7: Advance Tax, Chapter 6 - Time of Supply, Chapter 7 - Value of Supply, Chapter 10 - Tax Invoice, Credit and Debit Notes, Chapter 12 - E-Way Bill, Chapter 14 - Tax Deduction at Source and Collection of Tax at Source.

The time limit is 60 minutes for the combined 30 marks paper. There are 14 questions carrying 2 marks each and 2 questions carrying 1 mark each. There is no negative marking.

Income-tax questions apply the Income-tax Act 1961 as amended by Finance Act 2025 for AY 2026-27 (statutory updates up to 30 June 2026). GST questions apply the CGST and IGST Acts and Rules as amended by Finance Act 2025 (updates up to 28 February 2026).

The paper tests core concepts across Chapter 3, Unit 2: Income from House Property, Chapter 6: Deductions from Gross Total Income, Chapter 5: Aggregation of Income, Set-off and Carry Forward of Losses, Chapter 7: Advance Tax, Chapter 6 - Time of Supply, Chapter 7 - Value of Supply, Chapter 10 - Tax Invoice, Credit and Debit Notes, Chapter 12 - E-Way Bill, Chapter 14 - Tax Deduction at Source and Collection of Tax at Source, including computation of income heads, deductions, clubbing, set-off, residential status, TDS/TCS, place of supply, input tax credit, and tax payment.

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Yes, upon submission you receive a high-definition verifiable completion certificate showing your name, score, and achievement tier (Distinction, Merit, or Completion), along with an answer report.

They are application-oriented case scenarios requiring statutory interpretation and detailed computations matching the depth and difficulty of ICAI Intermediate exams.

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