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

Direct Taxation

264 questions from 6 subjects

264
Questions
6
Subjects
Related Standards:
Chapter XII-ACompanies Act, 2013DTAA (Double Taxation Avoidance Agreement)ICDS XIncome Tax ActIncome Tax Act, 1961Income-tax Act, 1961Ind AS 16Ind AS 38Ind AS 40Ind AS 8Rule 3(7)(ii)Rule 3(7)(vii)SA 706Section 10(10D)Section 10(13A)Section 10(23C)Section 10(23FCA)Section 10AASection 11Section 11(1)(d)Section 11(2)Section 112ASection 115ASection 115BAASection 115BABSection 115BACSection 115BBSection 115BBASection 115BBCSection 115JBSection 115JCSection 115JEESection 115TDSection 115UA(3)Section 12Section 12ASection 12AASection 12ABSection 131(1)Section 132Section 132(4)Section 132ASection 132BSection 133ASection 139(1)Section 139(9)Section 139AASection 139BSection 142Section 142(1)Section 142ASection 143Section 143(1)Section 143(1)(a)Section 143(3)Section 144CSection 147Section 148Section 148A(1)Section 153ASection 154Section 16Section 16(ia)Section 16(ii)Section 17(2)(iv)Section 192Section 194-IBSection 194ASection 194BBSection 194CSection 194ESection 194ISection 194JSection 194LBSection 194LBASection 194MSection 195Section 2(14)Section 2(22)(e)Section 201(1)Section 201(1A)Section 206CSection 206C(1F)Section 21(d) of Form 3CDSection 23(2)Section 234ASection 234BSection 234CSection 234ESection 234FSection 24Section 245D(4)Section 245USection 254Section 254(2)Section 260ASection 263Section 264Section 269SSSection 269TSection 270ASection 271DSection 271ESection 273A(4)Section 292BSection 32Section 32(2)Section 35Section 35(1)(ii)Section 35(1)(iv)Section 35ADSection 35CCDSection 36(1)(iii)Section 36(1)(xv)Section 37Section 37(2B)Section 40Section 40(a)Section 40(a)(i)Section 40(a)(ia)Section 40ASection 40A(2)(b)Section 40A(3)Section 40A(7)Section 41(1)Section 43(1)Section 43BSection 43CASection 44ABSection 44AB(f)(ii)Section 44ADSection 44ADASection 44AESection 45(1B)Section 47(xiiib)Section 48(4)Section 50BSection 50CSection 56(2)(viib)Section 56(2)(x)Section 64Section 64(1)Section 72(2)Section 72ASection 73Section 80-IASection 80-IACSection 80CSection 80CCCSection 80CCDSection 80DSection 80ESection 80GSection 80G(5)Section 80GGCSection 80IACSection 80IBASection 80JJAASection 80TTASection 80USection 9(1)(v)(b)Section 9(1)(vi)Section 91Section 94BSection VI-ASections 11 to 13
Key Subtopics:
A.Y 2022-23A.Y 2030-31Abatement of Assessment ProceedingsAbatement u/s 153AAccounting PolicyAccreted IncomeAccrual of IncomeAccrued Interest on FDRAccumulated profitsAccumulation of Income

Difficulty Distribution

Easy: 2
Medium: 238
Hard: 24
By Subject
Direct Tax Laws (CA Final)
2 easy 178 medium 17 hard
Taxation (CA Inter)
44 medium 4 hard
Advanced Financial Management (CA Final)
7 medium 2 hard
Advanced Auditing (CA Final)
5 medium
Integrated Business Solutions (CA Final)
3 medium 1 hard
Indirect Tax Laws (CA Final)
1 medium

Direct Tax Laws

197 questions
Q. 1 (14 marks)
2025 September
medium practical
Q. 2(a)(i) (4 marks)
2025 September
medium practical
Q. 2(a)(ii) (4 marks)
2025 September
medium practical
Q. 2(b) (6 marks)
2025 September
medium practical
Q. 3(a) (8 marks)
2025 September
medium practical
Q. 3(b) (6 marks)
2025 September
medium practical
Q. 4(a)(i) (3 marks)
2025 September
medium theory
Q. 4(a)(ii) (3 marks)
2025 September
medium theory
Q. 4(a)(iii) (2 marks)
2025 September
medium theory
Q. 4(b) (6 marks)
2025 September
medium theory
Q. 5(a)(i) (4 marks)
2025 September
medium theory
Q. 5(a)(ii) (4 marks)
2025 September
medium theory
Q. 1 (14 marks)
2021 December
medium practical
Q. 3(b) (6 marks)
2021 December
medium practical
Q. 4(b) (6 marks)
2021 December
medium practical
Q. 1
2019 May Mtp
medium practical
Q. 5. (a) (i)
2019 May Mtp
medium theory
Q. 5. (a) (ii)
2019 May Mtp
medium theory
Q. 5. (a) (iii)
2019 May Mtp
medium practical
Q. 6. (a) (i)
2019 May Mtp
medium theory
Q. 6. (b) (ii)
2019 May Mtp
medium practical
Q. 2 (a) (i)
2019 May Mtp
medium practical
Q. 2 (a) (ii)
2019 May Mtp
medium theory
Q. 3. (a) (i)
2019 May Mtp
medium theory
Q. 3. (a) (ii)
2019 May Mtp
medium practical
Q. 1 (14 marks)
2022 November
medium practical
Q. 2 (8 marks)
2022 November
medium practical
Q. 2(b) (6 marks)
2022 November
medium practical
Q. 3(a) (4 marks)
2022 November
medium theory
Q. 3(b) (4 marks)
2022 November
medium theory
Q. 3(c) (6 marks)
2022 November
medium practical
Q. 4(a) (8 marks)
2022 November
medium theory
Q. 4(b) (6 marks)
2022 November
medium practical
Q. 1 (14 marks)
2022 May
medium practical
Q. 2(a) (8 marks)
2022 May
medium practical
Q. 2(b) (6 marks)
2022 May
medium practical
Q. 3(a) (8 marks)
2022 May
medium theory
Q. 3(b) (6 marks)
2022 May
medium practical
Q. 4(a) (8 marks)
2022 May
medium practical
Q. 4(b)(ii) (4 marks)
2022 May
medium practical
Q. 4(b)(iii) (4 marks)
2022 May
medium practical
Q. 1 (2 marks)
2024 Nov
medium MCQ
Q. 2 (2 marks)
2024 Nov
medium MCQ
Q. 3 (2 marks)
2024 Nov
medium MCQ
Q. 4 (2 marks)
2024 Nov
medium MCQ
Q. 5 (2 marks)
2024 Nov
medium MCQ
Q. 6 (2 marks)
2024 Nov
medium MCQ
Q. 7 (2 marks)
2024 Nov
medium MCQ
Q. 8 (2 marks)
2024 Nov
medium MCQ
Q. 9 (2 marks)
2024 Nov
medium MCQ
Q. 10 (2 marks)
2024 Nov
medium MCQ
Q. 11 (2 marks)
2024 Nov
medium MCQ
Q. 12 (2 marks)
2024 Nov
medium MCQ
Q. 13 (2 marks)
2024 Nov
medium MCQ
Q. 14 (2 marks)
2024 Nov
medium MCQ
Q. 15 (2 marks)
2024 Nov
medium MCQ
Q. 1 (14 marks)
2024 Nov
hard practical
Q. 1
2022 Nov Rtp
medium MCQ
Q. 2
2022 Nov Rtp
medium MCQ
Q. 3
2022 Nov Rtp
hard MCQ
Q. 4
2022 Nov Rtp
medium MCQ
Q. 1 (14 marks)
2021 November Mtp
medium practical
Q. 5. (a) (i) (2 marks)
2021 November Mtp
medium theory
Q. 5. (a) (ii) (2 marks)
2021 November Mtp
medium theory
Q. 5. (b) (2 marks)
2021 November Mtp
medium theory
Q. 6. (a) (i) (2 marks)
2021 November Mtp
medium theory
Q. 6. (b) (i) (4 marks)
2021 November Mtp
medium theory
Q. 6. (b) (ii) (4 marks)
2021 November Mtp
medium practical
Q. 2 (a) (i) (10 marks)
2021 November Mtp
hard practical
Q. 2 (a) (ii) (4 marks)
2021 November Mtp
medium theory
Q. 2 (b) (10 marks)
2021 November Mtp
medium practical
Q. 3. (a) (6 marks)
2021 November Mtp
medium practical
Q. 3. (b) (i) (8 marks)
2021 November Mtp
medium practical
Q. 3. (b) (ii) (6 marks)
2021 November Mtp
medium practical
Q. 4. (a) (i) (4 marks)
2021 November Mtp
medium theory
Q. 1(a) (14 marks)
2018 May
medium practical
Q. 1(b) (6 marks)
2018 May
medium practical
Q. 2(a) (8 marks)
2018 May
medium practical
Q. 2(b) (6 marks)
2018 May
medium practical
Q. 2(c) (6 marks)
2018 May
medium practical
Q. 3(a) (7 marks)
2018 May
medium practical
Q. 3(b) (7 marks)
2018 May
medium practical
Q. 3(c) (3 marks)
2018 May
medium practical
Q. 3(d) (3 marks)
2018 May
medium theory
Q. 4(a) (6 marks)
2018 May
medium practical
Q. 4(b) (4 marks)
2018 May
medium theory
Q. 4(c) (4 marks)
2018 May
medium theory
Q. 4(d) (6 marks)
2018 May
hard practical
Q. 1.(a) (14 marks)
2018 November
medium practical
Q. 2 (23 marks)
2018 November
medium practical
Q. 3 (20 marks)
2018 November
medium practical
Q. 2.(a) (14 marks)
2018 November
medium practical
Q. 2.(b) (6 marks)
2018 November
medium practical
Q. 3.(a) (6 marks)
2018 November
medium practical
Q. 3.(b) (8 marks)
2018 November
medium practical
Q. 4.(a) (4 marks)
2018 November
medium theory
Q. 4.(b) (4 marks)
2018 November
medium theory
Q. 4.(c) (4 marks)
2018 November
medium theory
Q. 4.(d) (2 marks)
2018 November
medium theory
Q. 5.(a)(i) (5 marks)
2018 November
medium theory
Q. 5.(a)(ii) (5 marks)
2018 November
medium theory
Q. 5.(b) (6 marks)
2018 November
medium theory
Q. 5.(c) (3 marks)
2018 November
medium theory
Q. 6.(a) (5 marks)
2018 November
medium theory
Q. 6.(b) (9 marks)
2018 November
medium practical
Q. 1. (a) (i)
2017 November Mtp
medium theory
Q. 1. (a) (ii)
2017 November Mtp
medium theory
Q. 1. (a) (iii)
2017 November Mtp
medium theory
Q. 1. (b) (i)
2017 November Mtp
medium practical
Q. 1. (b)
2017 November Mtp
medium theory
Q. 1. (c) (i)
2017 November Mtp
medium theory
Q. 1. (c) (ii)
2017 November Mtp
medium theory
Q. 1. (c) (iii)
2017 November Mtp
medium theory
Q. 7. (a) (i)
2017 November Mtp
medium theory
Q. 7. (a) (ii)
2017 November Mtp
medium theory
Q. 7. (a) (iii)
2017 November Mtp
medium theory
Q. 7. (a) (iv)
2017 November Mtp
medium theory
Q. 7. (b) (i)
2017 November Mtp
medium theory
Q. 7. (b) (ii)
2017 November Mtp
medium theory
Q. 7. (c)
2017 November Mtp
medium theory
Q. 2.
2017 November Mtp
medium practical
Q. 3. (a)
2017 November Mtp
medium practical
Q. 3. (b)
2017 November Mtp
medium theory
Q. 3. (c)
2017 November Mtp
medium theory
Q. 4. (a)
2017 November Mtp
medium theory
Q. 4. (b)
2017 November Mtp
medium theory
Q. 4. (c)
2017 November Mtp
medium theory
Q. 4. (d)
2017 November Mtp
medium theory
Q. 5. (a) (i)
2017 November Mtp
medium practical
Q. 5. (a) (ii)
2017 November Mtp
medium theory
Q. 5. (a) (iii)
2017 November Mtp
medium theory
Q. 5. (b)
2017 November Mtp
medium theory
Q. 5. (c)
2017 November Mtp
medium theory
Q. 6. (a)
2017 November Mtp
medium theory
Q. 6. (a) (ii)
2017 November Mtp
medium theory
Q. 1 (14 marks)
2026 January
medium practical
Q. 2 (4 marks)
2026 January
medium practical
Q. 2(b) (4 marks)
2026 January
medium practical
Q. 2(c) (6 marks)
2026 January
medium practical
Q. 3(a)(i) (6 marks)
2026 January
medium practical
Q. 3(a)(ii) (2 marks)
2026 January
medium theory
Q. 3(b) (6 marks)
2026 January
medium practical
Q. 4(a)(i) (2 marks)
2026 January
medium practical
Q. 4(a)(ii) (4 marks)
2026 January
medium practical
Q. 4(a)(iii) (2 marks)
2026 January
medium practical
Q. 5(a)(i) (8 marks)
2026 January
medium theory
Q. 5(a)(ii) (8 marks)
2026 January
medium theory
Q. 5(a)(iii) (8 marks)
2026 January
medium theory
Q. 25
2023 May Rtp
hard practical
Q. 1
2021 March Mtp
medium practical
Q. 5. (a) (i)
2021 March Mtp
medium theory
Q. 5. (a) (ii)
2021 March Mtp
medium theory
Q. 5. (a) (ii)
2021 March Mtp
medium theory
Q. 5. (a) (iii)
2021 March Mtp
medium theory
Q. 5. (a) (iii)
2021 March Mtp
medium theory
Q. 6. (a)
2021 March Mtp
medium theory
Q. 6. (b)
2021 March Mtp
medium theory
Q. 2. (a)
2021 March Mtp
medium practical
Q. 2. (a)
2021 March Mtp
medium practical
Q. 3. (a)
2021 March Mtp
hard practical
Q. 3. (b) (i)
2021 March Mtp
medium theory
Q. 3. (b) (ii)
2021 March Mtp
easy theory
Q. 1. (ii)
2020 July Mtp
medium theory
Q. 1 (8 marks)
2020 November
medium MCQ
Q. 2 (6 marks)
2020 November
medium MCQ
Q. 3 (2 marks)
2020 November
medium MCQ
Q. 4 (2 marks)
2020 November
medium MCQ
Q. 5 (2 marks)
2020 November
medium MCQ
Q. 6 (2 marks)
2020 November
medium MCQ
Q. 7 (2 marks)
2020 November
medium MCQ
Q. 8 (1 marks)
2020 November
easy MCQ
Q. 9 (1 marks)
2020 November
medium MCQ
Q. 10 (2 marks)
2020 November
medium MCQ
Q. 11 (2 marks)
2020 November
medium MCQ
Q. 1 (14 marks)
2020 November
hard practical
Q. 2 (8 marks)
2020 November
hard practical
Q. 2 (6 marks)
2020 November
hard practical
Q. 3 (8 marks)
2020 November
hard practical
Q. 3 (6 marks)
2020 November
medium theory
Q. 4(a) (8 marks)
2020 November
medium theory
Q. 4(b) (6 marks)
2020 November
medium theory
Q. 5(a)(i) (4 marks)
2020 November
medium theory
Q. 5(a)(ii) (4 marks)
2020 November
medium theory
Q. 5(a)(iii) (4 marks)
2020 November
medium theory
Q. 5(b) (4 marks)
2020 November
medium practical
Q. 6(a) (4 marks)
2020 November
medium theory
Q. 6(b) (4 marks)
2020 November
medium practical
Q. 6(c) (6 marks)
2020 November
hard practical
Q. 1 (14 marks)
2021 October Mtp
hard practical
Q. 6. (b) (ii)
2021 October Mtp
medium practical
Q. 2 (a) (i)
2021 October Mtp
hard practical
Q. 2 (a) (ii)
2021 October Mtp
medium theory
Q. 2 (b)
2021 October Mtp
hard practical
Q. 3 (a)
2021 October Mtp
hard practical
Q. 3 (b) (i)
2021 October Mtp
hard practical
Q. 3 (b) (ii)
2021 October Mtp
hard theory
Q. 4. (a) (i)
2021 October Mtp
medium theory

Taxation

48 questions
Q. 1 (20 marks)
2023 April Mtp
medium practical
Q. 4 (a) (10 marks)
2023 April Mtp
medium practical
Q. 4 (b) (5 marks)
2023 April Mtp
medium practical
Q. 1
2021 December
medium practical
Q. 2(a)
2021 December
medium theory
Q. 2(b)
2021 December
medium practical
Q. 4(a) (4 marks)
2021 December
medium practical
Q. 4(b) (5 marks)
2021 December
medium practical
Q. 4(c) (4 marks)
2021 December
medium theory
Q. 1 (14 marks)
2019 May
medium practical
Q. 1 (14 marks)
2019 November
medium practical
Q. 1(a) (4 marks)
2019 November
medium practical
Q. 1(b) (5 marks)
2019 November
medium practical
Q. 1(c) (5 marks)
2019 November
medium theory
Q. 4(a) (5 marks)
2019 November
medium practical
Q. 4(b) (5 marks)
2019 November
medium practical
Q. 4(c) (4 marks)
2019 November
medium theory
Q. 4(c) (4 marks)
2019 November
medium theory
Q. 1(a) (10 marks)
2018 November
medium practical
Q. 5(a) (6 marks)
2018 November
medium practical
Q. 5(b) (4 marks)
2018 November
medium theory
Q. 6(a) (5 marks)
2018 November
medium practical
Q. 6(b) (5 marks)
2018 November
medium practical
Q. 6(c) (5 marks)
2018 November
medium practical
Q. 7(a) (6 marks)
2018 November
medium practical
Q. 7(b) (4 marks)
2018 November
medium theory
Q. 1 (14 marks)
2021 January
medium practical
Q. 3(a) (7 marks)
2021 January
medium practical
Q. 3(b) (4 marks)
2021 January
medium practical
Q. 3(c) (3 marks)
2021 January
medium theory
Q. 4(a) (8 marks)
2021 January
hard practical
Q. 4(b) (6 marks)
2021 January
medium theory
Q. 1
2020 November
medium practical
Q. 5(a) (5 marks)
2020 November
medium theory
Q. 5(b) (5 marks)
2020 November
hard practical
Q. MCQ 1-7
2020 May Mtp
medium MCQ
Q. 1
2020 May Mtp
medium practical
Q. 1
2020 May Mtp
medium theory
Q. 2(i)
2020 May Mtp
medium theory
Q. 2(ii)
2020 May Mtp
medium theory
Q. 2(b)
2020 May Mtp
medium theory
Q. 2(c)
2020 May Mtp
medium theory
Q. 2(d)
2020 May Mtp
medium theory
Q. 3(i)
2020 May Mtp
medium practical
Q. 3(ii)
2020 May Mtp
medium practical
Q. 4(i)
2020 May Mtp
hard practical
Q. 4(ii)
2020 May Mtp
hard theory
Q. 4(iii)
2020 May Mtp
medium theory

Advanced Financial Management

9 questions
Q. 1 (14 marks)
2021 December
medium practical
Q. 2(a)(i) (4 marks)
2021 December
medium practical
Q. 2(a)(ii) (4 marks)
2021 December
medium practical
Q. 3(a) (8 marks)
2021 December
hard practical
Q. 3(b) (6 marks)
2021 December
medium practical
Q. 4(a)(i) (4 marks)
2021 December
medium practical
Q. 4(a)(ii) (4 marks)
2021 December
medium practical
Q. 4(b) (6 marks)
2021 December
medium practical
Q. 5(a)(i) (4 marks)
2021 December
hard theory

Advanced Auditing

5 questions
Q. 14(b)
2015 May
medium theory
Q. 7(c) (4 marks)
2022 May
medium theory
Q. 2(a) (5 marks)
2018 November
medium practical
Q. 2(b) (5 marks)
2018 November
medium practical
Q. 7 (3 marks)
2021 October Mtp
medium theory

Integrated Business Solutions

4 questions
Q. 1.7 (5 marks)
2024 Nov
hard practical
Q. CASE STUDY - 1
2024 May
medium practical
Q. 1.3
2024 May
medium MCQ
Q. 1.4 (2 marks)
2025 May
medium MCQ

Indirect Tax Laws

1 questions
Q. 2
2021 October Mtp
medium practical

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