CA Inter Taxation PYQ January 2026: Question Paper and Solutions

CA Intermediate Taxation PYQS Series January 2026 24 Questions Indexed

ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Intermediate Taxation PYQS (January 2026). Open individual questions for available answers and working notes, then use the subject analysis to review historical marks.

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Question directory and available solutions

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

  1. Mrs. Anisha, an Indian citizen aged 50 years, left India on 29th September, 2024 for permanent settlement in the U.S.A. Prior to this, she had never…
  2. Mr. Parkash, a resident Indian aged 61 years, purchased a shop for 15 lakh in November, 2004. Registration and other expenses were 12% of the cost.…
  3. Pear Parking Plaza Ltd. has leased out one of its parking spaces to M/s Greater Park & Co., a partnership firm, for 50,000 per month on 01.05.2024…
  4. An amount of 50 lakh is given by M/s Thapar Ltd. to a trust for construction of hostel under the Corporate Social Reasonability (CSR) as a mandatory…
  5. Shivanand Steel Ltd is a leading manufacturer of stainless-steel bars in Bhopal, Madhya Pradesh. It was registered under Composition Scheme but on…
  6. A Local authority in the state of Madhya Pradesh entered into a contract in June, 2025 for supply of stationery items with Mr. Shankar a registered…
  7. Where a registered person, who is party to an appeal of revision or any other proceedings before any Appellate Authority or Revisional Authority or…
  8. Mr. Niraj, a resident individual aged 55 years, is an interior designer. He had also started a business of publishing of books on interior designing…
  9. Mr. Paul, an Indian citizen and karta of V P HUF, stays out of India during the various previous years as follows: Previous year Stay outside India…
  10. Examine the applicability of tax deduction at source as per the Income-tax Act, 1961 for the assessment year 2025-26 in the following independent…
  11. Mr. Suresh, aged 55 years, is a resident individual employed in a Government company. During the financial year 2024-25, he received a monthly basic…
  12. Examine whether the following are chargeable to tax in the hands of Mrs. Nitu and the amount liable to tax for the assessment year 2025-26: (i) On…
  13. Mr. Kunal, a resident individual, furnishes the following information of his income and losses for the assessment year 2025-26: Particulars Amount ₹…
  14. Examine with reasons whether the following statements are true or false with regard to the provisions of the Income-tax Act, 1961: (i) Mr. Rajiv is…
  15. Mr. Solanki, aged 52 years, has income from business and profession and income from other sources for the financial year 2024-25. He has filed his…
  16. TTY Pvt. Ltd, a registered supplier in Bengaluru has provided the following information of supply received/made during the month of June, 2025: S.…
  17. M/s FRY Ltd. registered in the state of Rajasthan sold one Machine to M/s. BCG Ltd registered in the state of Rajasthan in the month of May, 2025,…
  18. M/s ABC & Co, an unregistered partnership firm having operations in Kerala, made a payment of advance amounting to 1,50,000/- to M/s K Transport, a…
  19. Shanti Wellness Centre, an entity registered under Section 12AB of Income Tax Act, 1961 has furnished you the following details with respect to the…
  20. Mr. A, a registered person of Haryana has filed his GSTR 3B return for the month of April 2025 on 10th June 2025. The due date of filing the GSTR 3B…
  21. Explain in brief the provisions requiring the issuance of an e-invoice. Also list out the entities which are exempt from issuing e-invoices. Discuss…
  22. State in which Schedule of the CGST Act, 2017 the following supplies have been covered. Also determine the category (i.e. Supply of Goods/ Services/…
  23. (i) Explain the concept of "Seamless flow of credit" under GST Law. (ii) "With reference to registration if an Aadhaar number is not assigned to an…
  24. Determine the situations which can require the issuance of a Credit Note. What is the maximum time limit available for declaring the credit note in…