CA Intermediate · September 2026 · Paper 3
CA Intermediate Taxation September 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 computation of total income and tax liability across several heads | Income Tax Liability - Computation and Optimisation |
| 2(a) | 6 | Determining residential status and which incomes are taxable in India | Residential Status and Scope of Total Income |
| 2(b) | 4 | TDS applicability and rates on specified payments | Tax Deduction or Collection at Source and Advance Tax |
| 3(a) | 6 | Computing taxable salary including allowances and perquisites | Salaries |
| 3(b) | 4 | Who may verify the return of income in different situations | Provisions for filing Return of Income and Self Assessment |
| 4(a) | 6 | Inter-source and inter-head set-off and carry forward of losses, combined with clubbing of income | Set-Off or Carry Forward and Set-off of Losses |
| 4(b) | 4 | Taxability of unsold property held as stock-in-trade by a builder | Income from House Property |
| 4(b) OR | 4 | Interest for deferment of advance tax instalments | Tax Deduction or Collection at Source and Advance Tax |
| 5(a) | 10 | Computing net GST payable after admissible input tax credit for a registered supplier | Input Tax Credit |
| 5(b) | 5 | Identifying exempt and taxable services from a list of supplies | Exemptions from GST |
| 6(a) | 5 | Time of supply for services imported from an associated enterprise under reverse charge | Time of Supply |
| 6(b) | 5 | Credit entitlement when the supplier's registration is cancelled and later revoked | Input Tax Credit |
| 7(a) | 5 | E-way bill requirements on transhipment and change of conveyance | E-Way Bill |
| 7(b) | 5 | Simplified registration option for small taxpayers with low output tax | Registration |
| 7(b) OR | 5 | Electronic invoicing applicability and requirements | Tax Invoice; Credit and Debit Notes |
| 8(a) | 5 | GST treatment of post-sale discounts and their effect on value | Value of Supply |
| 8(b)(i) | 2 | Retention period for books of account under GST | Accounts and Records |
| 8(b)(ii) | 3 | Constitutional provisions that enable the levy of GST | GST in India - An Introduction |
What stood out
- Income tax and GST were split evenly, with roughly half of both the MCQ and descriptive marks on each law.
- Capital gains dominated the income tax MCQs with a four-question case scenario, while the GST MCQs were spread one each across eight chapters.
- Income tax descriptive questions were mostly computational, led by a 15-mark comprehensive total income question.
- GST descriptive questions paired one 10-mark net liability computation with several short procedural items on e-way bill, registration, records and invoicing.
- Advance tax and TDS appeared in both the MCQ and descriptive parts, making them high-yield revision areas.
Practise the chapters that carried the marks
Income Tax Liability - Computation and Optimisation, Input Tax Credit, Capital Gains: study guides and practice questions in the CA Intermediate format.