CA Inter Taxation MTP January 2026: Question Paper and Solutions

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Question directory and available solutions

48 indexed questions. Open a question to read its full statement and available answer.

1. Mr. Sumit, aged 54 years, employed as Assistant Manager in Beta Ltd., furnishes the following information for the year ended 31.03.2025: (i) Basic…
2. Mr. Gupta, a resident individual aged 65 years, earned pension (computed) of 7,50,000 during the P.Y. 2024-25. He gifted a sum of 3,50,000 to his…
3. Which of the following statements is correct regarding the taxation of income under the Income-tax Act, 1961?
4. Mr. Akash, aged 72 years, paid medical insurance premium of 52,000 by cheque and - 4,000 by cash during May, 2024 under a Medical Insurance Scheme…
5. Mr. Vishwas, a resident individual aged 43 years, provides professional services in the field of interior decoration. His Income & Expenditure A/c…
6. Mr. Nikhil is an Indian citizen living in Dubai since year 2005. He never came to India for a single day since then. He earned the following incomes…
7. Examine TDS implications in case of following transactions, briefly explaining provisions involved; state the rate and amount to be deducted,…
8. Mr. Sarthak is in the business of operating goods vehicles. As on 1st April, 2024, he had the following vehicles: Vehicle Gross Vehicle Weight (in…
9. Mr. Arjun entered into an agreement with Mr. Siddharth on 5th April 2024 for sale of a plot for 45 lakhs. An advance of 15 lakhs was received…
10. Compute the gross total income of Mr. Neeraj under normal provisions of the Act and show the items eligible for carry forward and the assessment…
11. Mr. Rajiv, owing to certain unavoidable circumstances, could not file his return of income for the A.Y. 2025-26 within the prescribed due date under…
12. Mr. Mridul has undertaken certain transactions during the F.Y.2024-25, which are listed below. You are required to identify the transactions in…
13. M/s. Sarika & Co. of Jabalpur was registered under GST under composition scheme. Outward Supply of the firm for the month of April 2025 was 10 lakh,…
14. Seven Star Pvt. Ltd., a regular GST registered supplier of both taxable and exempted goods, is located in Shimla, Himachal Pradesh. The company…
15. Kedar & Associates made an application for cancellation of GST registration in the month of March due to closure of its business. Its application…
16. Mr. Suresh, a supplier of readymade garments issued an invoice to a customer and erroneously charged a higher value by - 54,000. Such an invoice was…
17. M/s. Bright Consultancy Services, a GST registered firm in Lucknow (U.P.), provides taxable consultancy services and also trades in office…
18. Examine whether the activity of import of service in the following independent cases would amount to supply under section 7 of the CGST Act, 2017:…
19. Shrinivas & Sons, a partnership firm, based in Nagpur, Maharashtra is a wholesaler of a taxable product 'X' and product 'Y' exempt by way of a…
20. Determine the place of supply in the following independent cases: (i) Mr. Ramesh, residing in Kolkata (West Bengal), has a postpaid mobile…
21. Sher Singh, a registered supplier, has received advance payment with respect to services to be supplied to Sukhiram. His accountant asked him to…
22. Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
23. Services provided by an entity registered under section 12AB of the Income-tax Act, 1961 are exempt from GST if such services are provided by way of…
24. Enumerate the legal provisions to determine the time of supply of service, which are taxable under reverse charge.
25. There is no onus of filing any monthly & annual statements by Electronic Commerce Operator. Examine the technical veracity of the statement by…
26. Mr. Rohan Mehta, aged 45 years, a resident individual, is a retail trader. He is an eligible assessee under section 44AD of the Income-tax Act, 1961…
27. Mr. Mahesh Verma, aged 64 years, is a resident individual running a small trading business and maintaining regular books of account. On 1 st April…
28. Mr. X, aged 61 years, earned dividend of 12,00,000 from ABC Ltd. in P.Y. 2024-25. Interest on loan taken for the purpose of investment in ABC Ltd.,…
29. Mr. Shivam made a donation of 50,000 to PM Cares Fund and - 20,000 to Prime Minister's Drought Relief Fund. He made a cash donation of 10,000 to a…
30. Mr. Kamal, a resident and ordinarily resident aged 58 years, is engaged in the business of manufacturing steel. He is subject to tax audit under…
31. Determine the residential status and total income of Mr. Arvind under optional tax regime for the A.Y.2025-26 based on the following details: Mr.…
32. Examine TDS implications in case of following transactions, briefly explaining provisions involved; state the rate and amount to be deducted,…
33. Mr. Krishna, aged 38 years, is entitled to a salary of 40,000 per month. He is given an option by his employer either to take house rent allowance…
34. Examine the following transactions in the context of Income-tax Act, 1961: Ms. Ritu transferred 100 shares of PQR (P) Ltd. to M/s. LMN Co. (P) Ltd.…
35. Mr. Sanjeev, aged 30 years, submits the information of following transaction/ income during the P.Y. 2024-25 Mr. Sanjeev had a house in Delhi.…
36. What are the consequences of failure to intimate Aadhar Number. Is there any fee for such default? OR Briefly discuss the provisions relating to…
37. Jyoti Transport Co., a Goods Transport Agency, is registered under GST. It did not exercise the option to pay GST itself on the services supplied by…
38. Anjani was engaged in providing various services within the State of Rajasthan since April. His Aggregate turnover crossed the threshold limit on 04…
39. Udit Associates, Delhi dealing in garments has ordered ladies suits from Pakiza Garments in Ludhiana (Punjab) which is 350 km away from its…
40. Harjeet Kaur, a resident of Punjab, is having a residential property in Amritsar, Punjab which has been given on rent to a family for 72 lakh per…
41. Resty Ltd., Delhi, a registered supplier, manufacturing machineries has made a taxable supply of machinery during the month of March. It furnished…
42. Punto Ltd. procured the following goods in the month of January: Inward Supplies S. No. Particulars GST (₹) (1) Goods used in constructing an…
43. Comment on the taxability or otherwise of the following transactions under GST law. Also state the correct legal provisions for the same. S. No.…
44. Determine the time of supply from the given information in each of the following independent cases: Particulars Date Supplier invoices goods taxable…
45. Examine whether the supplier of goods is liable to get registered in the following independent cases: Examine whether the supplier of goods is…
46. M/s. Virtus Trans of Kolkata is engaged in the trading of transmitters. On 20 th May, M/s. Virtus Trans has sent 500 units of transmitters for…
47. Are post-supply discounts eligible for deduction from the value of supplies in all situations? Explain. OR What is the place of supply for mobile…
48. Who can be registered as Goods and Service Tax Practitioners under Section 48 of the CGST Act, 2017?