CA Inter Taxation MTP September 2026: Question Paper and Solutions

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Question directory and available solutions

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

1. Mr. Rohan owns a residential building situated in Pune. The property is divided such that he uses one-third (1/3rd) of it for his own residence,…
2. Mr. Prakash, a citizen of India, requires professional guidance to file his income tax return for the F.Y. 2025-26. He has provided the following…
3. In February 2026, Mr. Jayesh commenced a business of manufacturing tables. He maintains his books of accounts using the mercantile accounting…
4. Mr. Suraj, aged 64 years, was not able to provide satisfactory explanation to the Assessing Officer for the investments of ₹ 7 lakhs not recorded in…
5. Ms. Sana, aged 40 years, is an advocate (Taxation). She keeps her books of accounts on accrual basis. Her profit & loss account for the year ended…
6. Mr. Sharma, a prudent investor, acquired gold jewellery for ₹ 3,25,000 in January 2023 to diversify his portfolio. Capitalizing on a market surge,…
7. Mr. Kabir (aged 59 years), an Indian citizen, frequently travels abroad for commercial ventures as well as for leisure trips. For the financial year…
8. Mr. Vikram, an employee in a private corporate entity, has provided the following details pertaining to his compensation for the financial year…
9. Examine the following distinct scenarios and determine whether these persons required to file their income tax returns for the Assessment Year…
10. Mr. Sharma, a resident individual, has provided the following details regarding his incomes and losses for the F.Y. 2025-26: Particulars Amount (₹)…
11. Examine the applicability of Tax Deduction at Source (TDS) or Tax Collection at Source (TCS) under the provisions of the Income-tax Act, 1961, for…
12. Ms. Priyanka Nair of Karnataka, unregistered under GST, is engaged in supplying taxable goods and services within Karnataka. In beginning of April,…
13. Cipla Builders received ₹1.20 lakh per unit before the completion certificate and ₹ 50 lakh after it, in respect of an apartment in a residential…
14. Mangalam Agencies issued an invoice charging CGST ₹ 9,000 and SGST ₹ 9,000. Subsequently, it discovered that the applicable rate was lower and…
15. M/s Rudra & Co., a partnership firm, registered supplier under GST in Bengaluru (Karnataka State), has provided the following information for the…
16. Determine the taxability or otherwise of the following services provided by Indian Railways: S.No. Particulars Amount (₹) (i) Cloak room services…
17. Girdhar Gopal boards a train at Chennai, scheduled to travel to Kolkata. During the journey, the pantry car sells him a packaged sandwich (taken on…
18. Mizu Electronics Ltd., registered under GST in Andhra Pradesh enters into a contract to supply air-conditioners to Keyan Wind Farms Ltd., registered…
19. Examine whether GST is exempted in the following independent cases of supply of services: (i) Griffen Facilities provided civil maintenance services…
20. Mr. Dhaniram proprietor of M/s. Dhaniram Kirana Stores is registered as a composition dealer in the Jodhpur district of Rajasthan. He has not…
21. Mr. Dharam provides the following information regarding his tax & other liabilities under GST law as per Electronic Liability Register: Sr. No.…
22. Examine the implications of GST on supply of food and beverages at cinema halls. OR Examine the implications of GST on payment of honorarium to the…
23. Briefly explain the manner of dealing with difference in ITC available in auto-generated statement containing the details of ITC and that availed in…
24. Mr. Arjun, an Indian resident, purchased a residential house property at Lucknow on 18.08.1999 for ₹ 20.5 lakhs. The fair market value (FMV) and…
25. Aarav Ltd. has two units - one unit located in a Special Economic Zone (SEZ) and the other unit in a Domestic Tariff Area (DTA). The SEZ unit was…
26. Which of the following returns can be revised under section 139(5)? (i) A return of income filed u/s 139(1) (ii) A belated return of income filed…
27. Mr. Sumit engaged in the business of manufacturing of furniture. He also set up and commenced warehousing facility for storage of agricultural…
28. Examine the applicability and determine the amount of tax deduction at source as per the Income-tax Act, 1961 for the A.Y. 2026-27 in the following…
29. Mr. Anshuman, a resident individual, is working in Paschim Ltd. and earns salary of ₹ 90,000 per month during P.Y. 2025-26. He holds 20,000 equity…
30. Mrs. Supriya, aged 62 years, was born and brought up in New Delhi. She got married in Russia in 1996 and settled there since then. Since her…
31. Examine the following statements with regard to the provisions of the Income tax Act, 1961: (i) During the financial-year 2025-26, Mr. Nimit paid…
32. Mr. Sohan, an employee of XYZ Ltd. is posted at Mumbai. He was appointed on 1st April 2025 on basic salary of ₹ 60,000. On every 1st January he gets…
33. State with reasons whether following statements are correct or incorrect: (i) Return of Income of Limited liability Partnership (LLP) could be…
34. Subway Logistics Pvt. Ltd. (hereinafter referred as SLPL), a registered company based in Pune, Maharashtra, is engaged in providing logistics and…
35. RTG Ltd., a manufacturing company, purchases cars (seating capacity 5 persons including driver) for official use of its employees. ITC is __________.
36. Rishabh Enterprises has a restaurant registered in Maharashtra and an unregistered liquor shop in Uttarakhand. Transfer of goods from restaurant…
37. Rajdhani Enterprises, a supplier of goods, issued the invoice on 10th July for goods supplied on 1st July. Payment was received in advance on 5th…
38. Swagat Pvt. Ltd., a GST registered supplier located in Jaipur, Rajasthan is engaged in taxable supply of packaging goods and consultancy services.…
39. Sankalp Pvt. Ltd. provided the following particulars relating to goods sold by it to Dhoom Pvt. Ltd.: Particulars Amount (₹) List price of the goods…
40. Fastway Logistics, based in Bengaluru, provides goods transportation services to following different customers: (a) Sunrise Textiles Pvt. Ltd., a…
41. Sabhyata Pvt. Ltd. manufactures a beauty soap with the brand name ‘Buxur’. Sabhyata Pvt. Ltd. has organized a concert to promote its brand. Ms.…
42. (i) Fashion Queen Ltd., registered under GST and dealing in baby products has an aggregate turnover of ₹ 9 crore in the preceding financial year.…
43. Mr. X of Haryana intends to start business of supply of building material to various construction sites in Haryana. He has taken voluntary…
44. Explain the concept of composite supply and principal supply.
45. Mr. Sky is engaged in the business of trading of mobiles. He is eligible for composition scheme and has opted for the same. He seeks your advice for…