CA Inter Taxation: where the marks sat, section by section.
Every question in the 7 New Scheme CA Inter Taxation papers, May 2024 – May 2026, read, mapped to the chapter it tests, and counted. These are the real numbers from the official papers, not an opinion about them.
Section A: Income-tax Law
Expected marks by chapter, top 4 of 9
| # | Chapter | Exp. marks | Cumulative | Appears |
|---|---|---|---|---|
| 1 | Income Tax Liability - Computation and Optimisation | 36.1 | 36.1 | 7/7 |
| 2 | Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources) | 22.9 | 59 | 7/7 |
| 3 | Advance Tax, Tax Deduction at Source and Tax Collection at Source | 10.9 | 69.9 | 7/7 |
| 4 | Aggregation of Income, Set-Off and Carry Forward of Losses | 8.1 | 78 | 6/7 |
Section B: Goods and Services Tax
Expected marks by chapter, top 7 of 15
| # | Chapter | Exp. marks | Cumulative | Appears |
|---|---|---|---|---|
| 1 | Input Tax Credit | 20.1 | 20.1 | 7/7 |
| 2 | Charge of GST | 12.3 | 32.4 | 5/7 |
| 3 | Exemptions from GST | 9.7 | 42.1 | 6/7 |
| 4 | Payment of Tax | 9.2 | 51.3 | 6/7 |
| 5 | Supply under GST | 7.3 | 58.6 | 5/7 |
| 6 | Place of Supply | 7.3 | 65.9 | 6/7 |
| 7 | Tax Invoice; Credit and Debit Notes | 6.1 | 72 | 7/7 |
Quick answers
- Which chapter carried the most marks in Income-tax Law?
- Income Tax Liability - Computation and Optimisation: 36.1 marks per 100 of the section on average, set in 7 of 7 attempts.
- How many chapters make up half the marks?
- 2 of 9. The top 2 carried 59 marks per 100 of the section between them.
- Which chapters were set in every attempt?
- 3 of 9 appeared in all 7 attempts.
- Which chapter carried the most marks in Goods and Services Tax?
- Input Tax Credit: 20.1 marks per 100 of the section on average, set in 7 of 7 attempts.
- How many chapters make up half the marks?
- 4 of 15. The top 4 carried 51.3 marks per 100 of the section between them.
- Which chapters were set in every attempt?
- 2 of 15 appeared in all 7 attempts.
"Expected marks" is a chapter's average share of each paper across the 7 attempts, scaled to 100 marks, with optional questions weighted for the choice you get. An attempt where it was not set counts as zero. "Appears" is in how many attempts it was set at all.
What this does not tell you
It is not a prediction. We back-tested three ways of ranking these units against the actual results: a plain long-run average, a recency-weighted model, and one weighted by how often a topic recurs. None of the clever ones beat the plain average by a margin worth acting on. 7 attempts is not enough data for "trending chapters" to mean anything, so we do not sell that idea. What you are looking at is where the marks have sat, which is a far better basis for planning than a guess, and still not a forecast. Read the disclaimer.
How it was built
-
Official papers only
The 7 New Scheme attempts, May 2024 – May 2026, from the institute's own published papers.
-
Every question read and tagged
Each question mapped to the chapter it tests, with its marks, by a Chartered Accountant. Counted, not estimated.
-
Optional questions weighted
Where the paper lets you choose which questions to answer, optional questions are weighted rather than double-counted, so the marks add up to the paper you actually sit.
This is the top of one paper
The CA Inter Group 1 report covers every paper in the group. For Taxation it ranks all 24 units and bands them A-must / B-should / C-skim, with the per-attempt matrix and the question-by-question mapping so you can check our work.
See the CA Inter Group 1 reportNo sign-up needed to read this page, and nothing here is behind an email form. If the free extract is all you need, take it and good luck.