CA Intermediate · January 2026 · Paper 3
CA Intermediate Taxation January 2026: paper analysis
Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICAI; read them on ICAI's website.
Chapter-wise marks
Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).
What each question tested
In our words, by question number. Open the official paper for the full question.
| Q | Marks | Tests | Chapter |
|---|---|---|---|
| 1 | 15 | Comprehensive total income and tax under both regimes, covering clubbing, business income, deductions and regime choice | Income Tax Liability - Computation and Optimisation |
| 2(a) | 6 | Residential status of an HUF based on the karta's stay, plus total income and tax under the default regime | Residential Status and Scope of Total Income |
| 2(b) | 4 | Applicability and rate of TDS in independent situations, including cash withdrawal provisions | Tax Deduction or Collection at Source and Advance Tax |
| 3(a) | 6 | Taxable salary of a government company employee with allowances and perquisites under the optional regime | Salaries |
| 3(b) | 4 | Taxability of marriage gifts and clubbing of income from a spouse's gift invested in business | Income of Other Persons included in Total Income of Assessee |
| 4(a) | 6 | Gross total income with set-off of current and brought forward losses, and losses carried forward | Set-Off or Carry Forward and Set-off of Losses |
| 4(b) | 4 | True or false on mandatory return filing obligations in given situations | Provisions for filing Return of Income and Self Assessment |
| 4(b) OR | 4 | Provisions on defective returns and their rectification | Provisions for filing Return of Income and Self Assessment |
| 5(a) | 10 | Net GST payable in cash after ITC utilisation, with place of supply and taxability of each transaction | Payment of Tax |
| 5(b) | 5 | Inclusions and exclusions in transaction value: discounts, interest, subsidies | Value of Supply |
| 6(a) | 5 | Time of supply of GTA services under reverse charge with advance and invoice dates | Time of Supply |
| 6(b) | 5 | Taxable value of a charitable entity's activities after applying exemptions | Exemptions from GST |
| 7(a) | 5 | Interest on delayed GST payment, including the effect of cash ledger balance | Payment of Tax |
| 7(b) | 5 | E-invoicing requirements, exempt entities and position of SEZ developers | Tax Invoice; Credit and Debit Notes |
| 8(a) | 5 | Classifying transactions under the CGST Act schedules as goods, services or deemed supply | Supply under GST |
| 8(b)(i) | 2 | Concept of seamless flow of credit under GST | GST in India - An Introduction |
| 8(b)(ii) | 3 | Alternative identification where Aadhaar is not assigned to an existing registered person | Registration |
| 8(b) OR | 5 | When a credit note is issued, time limit for declaring it and secondary discounts | Tax Invoice; Credit and Debit Notes |
What stood out
- Income tax and GST were split roughly evenly in both the MCQ and written parts.
- The compulsory 15-mark income tax question again asked for a comparison of the default and optional regimes, so regime optimisation is a core skill.
- Input tax credit was the largest GST theme in the MCQs, driven by a case on moving from composition to the regular scheme.
- GST written questions mixed computation (liability, value, time of supply, interest) with short theory on e-invoicing, schedules and credit notes.
- TDS and TCS appeared in both income tax MCQs and a 4-mark written part.
Practise the chapters that carried the marks
Income Tax Liability - Computation and Optimisation, Payment of Tax, Residential Status and Scope of Total Income: study guides and practice questions in the CA Intermediate format.