CA Inter Taxation MTP May 2026: Question Paper and Solutions

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Question directory and available solutions

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

1. Mr. Nikhil, a resident aged 42 years, is employed in an MNC in Gurugram since 2013. He submitted his resignation on 31st July, 2025 for starting his…
2. Mr. Deepak gifted 15 lakhs to his wife, Natasha, on her birthday on 22nd January, 2025. Natasha lent - 6,00,000 out of the gifted amount to Deepika…
3. Who among the following will qualify as resident for the P.Y. 2025-26? Mr. Pop, an Italian singer, came on visit to India to explore Indian classic…
4. A firm pays salary and interest on capital to its resident partners. The salary and interest paid fall within the limits specified in section 40(b).…
5. Mr. Ayush, a resident individual, aged 62 years, is a qualified medical practitioner. He runs his own clinic. Income & Expenditure A/c of Mr. Ayush…
6. Mr. Dhruv, an Indian citizen aged 32 years, a Central Government officer serving in the Ministry of Corporate Affairs, left India for the first time…
7. Examine the applicability of Tax Deduction at Sources (TDS) or Tax Collection at Source (TCS) as per the Income-tax Act, 1961 for the assessment…
8. Mr. Shivam is the proprietor of Star Stores having 2 units. On 1.4.2025, he transferred Unit 2, which he started in 2014-15, by way of slump sale…
9. From the following, calculate the taxable amount under the proper head of income for the Financial Year 2025-26 of Mr. Lalit, who is resident and 56…
10. Mr. Shashank (aged 67 years) is retired from a Public Sector Undertaking. He resides in Ujjain. He provides you the following particulars of his…
11. In each of the following independent situations, you are required to examine whether these persons are required to file their return of income or…
12. Mr. Vineet exercised the option of shifting out of the default tax regime provided under section 115BAC(1A) and submits his return of income under…
13. Mr. Vyansh started interior designing practice from the month of January. His turnover up to the month of March was - 12,50,000. On 30th June, his…
14. Kamna Enterprises issued invoices pertaining to two independent outward supplies, where in one invoice value of supply was understated by - 75,000…
15. Mangla Electronics, registered in Ahmedabad, Gujarat under GST, deals in electronic items like TV, cooler, mobile phones etc. Due to the festival…
16. 'Vidya' Ltd. has its registered office, under the Companies Act, 2013, in the State of Maharashtra from where it ordinarily carries on its business…
17. Varnika Pvt. Ltd., a registered supplier of goods and services at Kolkata has furnished the following information for the month of February: S. No.…
18. "Royal Studio", a photography firm, has commenced providing photoshoot services in Delhi from the beginning of current financial year 2025-26. It…
19. As per the CGST Act 2017, Prakash Limited was not mandatorily required to get registered, however it opted for voluntary registration and applied…
20. Determine the place of supply in the following independent cases: (i) Mohan (New Delhi) boards the New Delhi-Kota train at New Delhi. He sells the…
21. Mr. Mayank, a trader registered under GST in Delhi is engaged in wholesale business of toys for kids. Mr. Rihaan registered under GST in Patiala, a…
22. M/s TMT & Co. have defaulted in filing the return under Section 39 of CGST Act, 2017 i.e. GSTR-3B for the month of March within the specified due…
23. State the person liable to pay GST in the following independent cases provided recipient is located in the taxable territory: (i) Sponsorship…
24. 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…
25. Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
26. Mr. Saksham (aged 50 years) is a CEO of XYZ Enterprises (P) Ltd. During the P.Y.2025-26, he has earned the following income - salary of…
27. Mr. Ramesh makes a gift of 25,000 to his wife, Mrs. Rani, on 27.03.2025. Mrs. Rani, on 1.4.2025, invests - 1,00,000 (₹ 25,000 out of gift and -…
28. Mr. Pawan is engaged in the business of roasting and grinding coffee beans. During F.Y. 2025-26, his total income is 4.5 lakhs. Mr. Pawan filed his…
29. Mrs. Natasha, a resident individual aged 54 years, is carrying on business of manufacturing of textile fabrics, as a proprietor. The turnover in the…
30. Mrs. Reshma, an Indian Citizen, is a government employee working for the Indian Government. She submits the following information for the previous…
31. Manoj, a part time director of ABC Pvt. Ltd. was paid an amount of 2,49,000 as commission on sales (which was not in the nature of Salary) for the…
32. Mr. Aggarwal, a resident senior citizen, aged 86 years, is a retired State Govt. employee. He gets pension of 72,000 p.m. He has his saving account…
33. Mr. Aditya owns a residential house property whose Municipal Value, Fair Rent and Standard Rent are - 1,60,000,1,70,000 and - 1,90,000,…
34. Mr. Arjun, a resident individual aged 58 years, sells (unlisted) shares in a private company on May 17, 2025 for 10,00,000. The shares were bought…
35. Kiran, a resident aged 50 years, furnishes the following information for the year ended on 31-03-2026: Particulars Amount (₹) Salary (Gross)…
36. Awesome Ltd. filed its return of income for the A.Y. 2026-27, on 15th December 2026. On 2nd January 2027, the accountant of Awesome Ltd. realised…
37. Mahesh, a resident individual aged 45 years earned a salary income of 2 crores during the F.Y. 2025-26. He also earned dividend from unlisted shares…
38. Specify all the documents in which quoting of Aadhaar Number is mandatory u/s 139AA of the Income-tax Act, 1961. Also explain to whom provisions of…
39. Mr. Venugopal of Kerala, unregistered under GST, is engaged in supplying cosmetic items within Kerala. In April, he ordered an I-phone for his son…
40. Ganesh & Sons, a partnership firm registered under GST, is engaged in the sale of both taxable and exempt goods and services in Bhubaneswar, Odisha.…
41. Mr. Ramesh was a registered taxpayer under GST and was required to file returns under section 39(1). His GST registration was cancelled on 10th…
42. BSM Private Limited, a registered person in Udaipur, Rajasthan engaged in various lines of business, provided the following details regarding the…
43. M/s Alpha Tech Ltd., a registered supplier, supplies machinery to Beta Ltd. (registered in the same State). It furnishes the following details in…
44. Mr. Sanjay Bisaria, a bank manager, is transferred from Bareilly in Uttar Pradesh to Bhopal in Madhya Pradesh. His family is stationed in Kanpur,…
45. Mr. Sundar, an unregistered person based in Gurugram, Haryana, books a two-way air journey ticket from New Delhi to Mumbai on 5th December. He…
46. KayPee Engineering Pvt. Ltd., registered in Haryana, is engaged in providing maintenance and repair services for heavy steel machinery. For carrying…
47. M/s. Blue Moon & Co. have defaulted in filing the return under section 39 of the CGST Act, 2017 i.e. GSTR-3B for the month of March within the…
48. M/s Goel Electronics, a registered dealer, is supplying all types of electronic appliances in the State of Karnataka. Its aggregate turnover in the…
49. The registered person opting for composition scheme, under section 10(1) and 10(2) of the CGST Act, 2017, can also supply services (other than…
50. GST is payable on advance received for supply of goods and services taxable under forward charge. Do you agree with the statement? Support your…
51. What are the documents and devices to be carried by person-in-charge of conveyance under rule 138A of CGST Rules, 2017? Also explain the meaning of…