CA Inter & Foundation Sep 2026 Results — Awaited — expected late Oct/Nov. Date & how to check →

Capital Gains

34 questions from 4 subjects

34
Questions
4
Subjects
Related Standards:
Chapter XII-AICDS (Various)Income Tax Act, 1961Section 112ASection 115BAASection 115BABSection 115BACSection 115BAC(1A)Section 115BBESection 197Section 2(14)Section 234ASection 234BSection 234CSection 36(1)(iii)Section 40(a)(i)Section 41(1)Section 43BSection 43CASection 45(1B)Section 45(4)Section 47(xiii)Section 48Section 50BSection 50CSection 54Section 56(2)(x)Section 80CSection 80DSection 80GGBSection 80IBA
Key Subtopics:
A.Y 2030-31Accumulated profitsAdditional DepreciationAdvance money forfeitedAllowability of DepreciationAllowability of expensesAllowability of expenses (Bonus, Regularization Fee, Late Fees, Bank Guarantee)Allowable and disallowable expensesAscertainment of Tax LiabilityBrought Forward Business Loss

Difficulty Distribution

Easy: 0
Medium: 29
Hard: 5

Direct Tax Laws

24 questions

Taxation

8 questions

Advanced Financial Management

1 questions

Integrated Business Solutions

1 questions

Related Topics

Get exam updates & new papers