Meanwhile, candidates who pass the CA Foundation can register for the CA Intermediate Exam. Students who are preparing for the CA intermediate taxation must understand the study materials and make plans accordingly. Prepare the timetable in this way so that you have sufficient time to complete and amend the whole syllabus.
Therefore, aspirants can view detailed information about the C.A. Inter taxation, taxation syllabus, C.A. Taxation study materials, chapter weightage of CA intermediate taxation, exam pattern, and recommended books. Straightaway to learn more about CA Intermediate Taxation study materials, then read the article given below.
Download CA Intermediate Taxation Study Material 2021
Therefore, students can follow the ICAI CA intermediate study material. You can also download the PDF from any institution and practice every day. Students can also download study materials and books directly from ICAI’s website.
CA Intermediate Taxation Syllabus 2021
Sec-A: Income-tax Law
Module 1
1: Basic Concepts
2: Residence and Scope of Total Income
3: Incomes that do not form part of Total Income
Module 2
Chapter 4: Heads of Income
Unit 1: Salaries
2: Income from House Property
3: Profits and Gains of Business or Profession
4: Capital Gains
5: Income from Other Sources
Module 3
5: Income of Other Persons included in Assessee’s Total Income
6: Aggregation of Income, Set-off, and Carry Forward of Losses
7: Deductions from Gross Total Income
8: Computation of Total Income and Tax Payable
9: Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source
10: Provisions for filing Return of Income and Self-assessment
Sec-B: Indirect Taxes
Module 1
1: GST in India – An Introduction
2: Supply under GST
3: Charge of GST
4: Exemptions from GST
5: Time and Value of Supply
Unit I: Time of Supply
Unit II: Value of Supply
Module 2
6: Input Tax Credit
7: Registration
8: Tax Invoice, Credit and Debit Notes
9: Payment of Tax
10: Returns
Exam Pattern Of Taxation
In addition, information about the exam pattern of CA Intermediate Taxation is given below;
| Exam Mode | Pen and paper-based |
| Type of question | Objective and subjective |
| Exam Duration | 3 hours |
| Medium of Exam | English/ Hindi |
| Number of Marks | 100 Marks Section A: Income-tax Law (60 Marks) Section B: Indirect Taxes (40 Marks) |
| Negative Marking | None |
CA Taxation Mock Test Papers And Revision Test Papers
Solving mock test papers and revising test papers are best practices during the exam. So if you practice every day, your performance will improve, and you’ll know how much time to give to all subjects. You can also plan based on your performance. This will gives you more benefits in the exam. Therefore, you can download MTP, RTP, and previous year’s test papers with suggested answers from the link below.
Chapter wise Weight age of Taxation
| Tax (INTER) | ||
| Chapter No. | Chapter Name | Marks weightage |
| Sec-A: Income-tax Law | ||
| 1. | Basic Concepts | 4 |
| 2. | Residence and Scope of Total Income | 4 |
| 3. | Incomes that do not form part of Total Income | 4 |
| 4. | Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains of Business or Profession Unit 4: Capital Gains Unit 5: Income from Other Sources | 14 |
| 5. | Income of Other Persons included in Assessee’s Total Income | 6 |
| 6. | Aggregation of Income, Set-off, and Carry Forward of Losses | 6 |
| 7. | Deductions from Gross Total Income | 8 |
| 8. | Computation of Total Income and Tax Payable | 10 |
| 9. | Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source | 6 |
| 10. | Provisions for filing Return of Income and Self-assessment | 4 |
| Sec-B: Indirect Taxes | ||
| 1. | GST in India – An Introduction | 2 |
| 2. | Supply under GST | 8 |
| 3. | Charge of GST | 5 |
| 4. | Exemptions from GST | 8 |
| 5. | Time and Value of Supply Unit I: Time of Supply Unit II: Value of Supply | 12 |
| 6. | Input Tax Credit | 10 |
| 7. | Registration | 4 |
| 8. | Tax Invoice: Credit and Debit Notes; E-way Bill | 6 |
| 9. | Payment of Tax | 4 |
| 10. | Returns | 4 |
Best CA Intermediate Books 2021 For Taxation
G. Sekhar
The book’s title is “Handbook On Taxation”. Wolter Kluwer publishes this book. Basically, it is mainly for C.A. intermediate students. Therefore, this book contains ICAI’s latest syllabus, financial revisions, resolved illustrations, and updated case law. This book is also the best reference for fast revision. It also includes the latest revisions, including MCQ for practice.
Dr Vinod K Singhania
The book’s title is “Taxmann’s Students’ Guide to Income Tax Including GST”. Taxmann publishes this book. Actually, this book is in simple language and systematically explains the provisions of the law through illustrations. And this book also includes test papers for the past 5 years, which contain theoretical and practical solutions.
T.N. Manoharan
The book’s title is “Students Handbook on Taxation (Includes Income- Tax Law and Goods and Services Tax Law)”. Snow White publishes this book. This book includes an extensive overview of concepts and general principles which is related to the Income Tax Law and the Goods and Services Tax Law, with illustrations. And also it includes case studies, MCQ, and illustrations with solutions.
Conclusion
So this article contains all the information about your query. Therefore, make a study plan based on the syllabus and study materials and start studying. Practice mock test papers, revision test papers, and solve previous year test papers to get high scores. In addition, you have to command the calculator. Revision at least 2-3 times before the exam. Therefore, students can also focus on answers while writing. So that this will help at the time of examination.
