CA Inter Taxation MTP September 2025: Question Paper and Solutions

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Question directory and available solutions

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

1. Mr. Suraj aged 38 years, is working in Karim Private Limited as an Assistant Manager-Finance. His yearly pay slip for the financial year 2024-25 is…
2. Mr. Raman, aged 64 years, was not able to provide satisfactory explanation to the Assessing Officer for the investments of 7 lakhs not recorded in…
3. Which of the following statements is true regarding the liability to pay advance tax?
4. Mr. Subhash, a manufacturer and distributor of fertilizers and other agricultural products, aged 61 years, provides the following information for…
5. Mr. Rohan furnished the following particulars of his income for the year ended 31.3.2025. Particulars ₹ (a) Income earned from business in Iran…
6. Examine & explain the TDS/ TCS implications in the following cases along with reasons thereof, assuming that the deductees are residents and having…
7. M/s. Aditya Traders, a sole proprietorship concern, owns four machines that were first put to use for business purposes in March 2024. The…
8. Mr. Arjun and Mr. Rohit started constructing independent residential houses on plot of land situated in Delhi. Each house comprises a ground floor…
9. On 14th June 2024, Mr. Rajesh Kumar gifted a sum of 3,00,000 to his brother's wife (Mrs. Neha). On 12th July 2024, Mr. Rajesh Kumar's brother (Mr.…
10. Examine with reasons, whether quoting of PAN in the following transactions is mandatory or not, as per the provisions of Income-tax Act, 1961 for…
11. Mr. Shahid, an individual who is a resident and ordinarily resident in India, has earned a salary income of 8,25,000 during the Financial Year…
12. M/s. Rajnath & Co., a registered supplier under GST, is dealing in supply of taxable goods in the State of Karnataka. The firm had opted for…
13. LNT Ltd. generated e-way bill on 12th February at 14.00 hrs. It transported over-dimensional cargo for a distance of 100 km. The validity period of…
14. Mr. Naresh, a supplier of readymade garments issued an invoice to a customer and erroneously charged a higher value by - 42,000. Such an invoice was…
15. 'Truth is God', a religious trust u/s 12AA of the Income-tax Act, 1961, provides service by way of renting of premises within the precincts of a…
16. Sharkfin Limited, a registered dealer in Patna (Bihar), is engaged in various types of supplies. It is not engaged in renting of cars business. The…
17. Green Pines Ltd., Delhi, a registered supplier, manufactures taxable goods. It provides the following details of taxable inter-State supply made by…
18. Strong Health Medical Centre, a clinical establishment, offers the following services: (i) Reiki healing treatments. (ii) Plastic surgeries. One…
19. (i) Sahdev & Sons, a registered partnership firm located in Maharashtra, hires a goods transport agency (GTA) for transporting industrial raw…
20. Determine the effective date of registration under CGST Act, 2017 in respect of the following cases with proper explanation: (i) The aggregate…
21. RKT Caretakers, a registered person, provides the services of repair and maintenance of electrical appliances. On April 1, it has entered into an…
22. Mrs. Neelam, an unregistered person from Punjab, purchases a washing machine from HomeEquip Store, which is an E-commerce platform registered in…
23. What is the place of supply for mobile connection? Can it be the location of supplier?
24. Mr. Abhishek is engaged in the business of trading of mobiles. He is eligible for composition scheme and has opted for the same. He seeks your…
25. In April 1992, Mr. Kishan purchased a house property for 65,000. The fair market value and stamp duty value of the house property on April 1, 2001…
26. Mr. Aarav Desai has two business units. Unit 1 is engaged in manufacturing of textile. During the year 2024-25, he incurred an interest expense of…
27. Mr. Rakesh gifted - 6,00,000 to his daughter-in-law, Sudha. She invested - 3,00,000 in shares in April 2024. She started a business in May 2024 with…
28. Mr. Rohan took a life insurance policy on 10th May 2014 with a sum assured of 18,00,000 and an annual premium of 1,50,000. The policy matured on 9th…
29. Mr. Rajesh (aged 67 years) reported a net profit of 3,95,11,290 for the previous year 2024-25 after debiting/crediting the following items: Debits:…
30. Ms. Priya, a person of Indian origin and a citizen of Canada, got married to Mr. Aaron, an Indian citizen residing in Canada, on 24th January 2024.…
31. Briefly discuss the provisions of tax deducted at source and compute the amount of TDS under the Income-tax Act, 1961 assuming that the deductees…
32. Mr. Rajeev is working as a General Manager at Zenith Pvt. Ltd. in Mumbai. He has shared the following information for the financial year 2024-25:…
33. Mr. Verma is a manager in ABC (P) Limited. He owns two house properties during the previous year 2024-25. In addition to these properties, he…
34. Mr. Shitij has earned the following incomes and incurred losses for the previous year 2024-25: Particulars Amount (₹) Income from Salary 3,40,000…
35. Who is an eligible person to file a return through a Tax Return Preparer (TRP) under section 139B of the Income-tax Act, 1961? Also, specify the…
36. Mr. Avinash filed his return of income for the Assessment Year 2025-26 on 30th September, 2025. In the month of October 2025, he came to know that…
37. Reddy & Reddy Associates, a partnership firm registered under GST, is engaged in various types of business activities. It has provided the details…
38. Mr. Sameer from Cochin, Kerala and Mr. Varun of Bangalore, Karnataka visit Delhi to provide soft skills training to the employees of a limited…
39. Mr Dev, a jeweller registered under GST in Mumbai, wants to sell his jewellery in a Trade Expo held in Delhi. Which of the following statements is…
40. While filing return for the month of November, a firm - Kiran & Co. - registered under GST generated E-Challan on 5th December for making payment of…
41. M/s Nithilan & Co., a partnership firm, registered supplier under GST in Bengaluru (Karnataka State), has provided the following information for the…
42. Vishwas Ltd., a registered supplier, has supplied machinery to Nandan Ltd. (a supplier registered in the same State). It provides following…
43. Examine whether GST is exempted on the following independent supplies of services: (i) Service provided by a private transport operator to Shaurya…
44. Mr. Vivaan has a repair centre, registered under GST, where electronic goods are repaired/serviced. His repair centre is located in State of…
45. Kartik is a chartered accountant in practice and is registered under GST. On a query regarding return filing process by a potential client, Kartik…
46. There is no onus of filing any monthly & annual statements by ECO. Examine the technical veracity of the statement by explaining relevant…
47. What is the place of supply of services by way of transportation of goods, including by mail or courier when both the supplier and the recipient of…
48. What would be the place of supply of services provided by an event management company for organizing a sporting event for a Sports Federation which…
49. Explain the meaning of consignment value of goods. (6 Marks)