PYQs, MTPs, RTPs, MCQs & Case Studies of Income Tax | F.Y. 2025-26 for CA Inter | Applicable for Sep 2026 and Jan 2027 Examinations

This edition of PYQs / MTPs / RTPs / MCQs & Case Studies of Income Tax is a comprehensive examination-oriented resource designed specifically for CA Intermediate students. Updated for Assessment Year 2026?27 and Previous Year / Financial Year 2025?26, the book is applicable for the September 2026 and January 2027 examinations and serves as a valuable practice companion for mastering the Income Tax syllabus prescribed by the Institute of Chartered Accountants of India (ICAI).

Compiled by Jaspreet Singh Johar, Chartered Accountant, this edition brings together a carefully structured collection of Previous Year Questions (PYQs), Mock Test Papers (MTPs), Revision Test Papers (RTPs), Multiple Choice Questions (MCQs), and practical Case Studies. The content is designed to help students understand examination patterns, strengthen conceptual clarity, improve problem-solving abilities, and develop confidence for professional examinations.

The book covers a wide range of topics relevant to the CA Intermediate Income Tax curriculum, including:

• Basic Concepts and Definitions under Income Tax Law
• Residential Status and Scope of Total Income
• Income from Salaries
• Income from House Property
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Clubbing of Income and Set-off & Carry Forward of Losses
• Deductions under Chapter VI-A
• Computation of Total Income and Tax Liability
• Assessment Procedures and Return Filing Concepts
• Multiple Choice Questions for Conceptual Testing
• ICAI Mock Test Papers and Revision Test Papers
• Previous Examination Questions with Practical Applications
• Case Studies and Integrated Problem-Based Learning Exercises

This edition is particularly suitable for CA Intermediate students preparing for September 2026 and January 2027 examinations, faculty members and coaching institutes.

Chapter 1 Definitions
Chapter 2 Residential Status
Chapter 3 Income Tax Calculation
Chapter 4 Agriculture Income
Chapter 5 Income from Salary
Chapter 6 Income from House Property
Chapter 7 Profits and Gains of Business and Profession (PGBP)
Chapter 8 Income from Capital Gains
Chapter 9 Income from Other Sources
Chapter 10 Clubbing Of Incomes
Chapter 11 Treatment of Losses
Chapter 12 Deductions from GTI under section 80C to 80U (Chapter VI-A of Income Tax Act, 1961)
Chapter 13 New Tax Regime u/s 115BAC(1A)
Chapter 14 Alternate Minimum Tax(Sec 115JC to 115JF)
Chapter 15 Exempted Incomes
Chapter 16 Income Tax Return
Chapter 17 Tax Deducted at Source
Chapter 18 Advance Tax and Interest Payable
Chapter 19 Assessment of Individuals
Chapter 20 Case Study based MCQs