Paper 3
CA Inter Taxation: Most Repeated Questions & Important Topics
Ranked by how often each topic was actually asked — computed from real papers, not predicted.
Built from 164 real questions across 10 CA Inter Taxation attempts. Every topic links to the exact past papers it appeared in. The top 10 cover about 74% of everything asked.
30
Topics ranked
164
Questions analysed
10
Attempts
1
Direct Taxation
48×
asked
2018–2023
Tested provisions: Chapter XII-ACompanies Act, 2013DTAA (Double Taxation Avoidance Agreement)ICDS XIncome Tax ActIncome Tax Act, 1961Income-tax Act, 1961Ind AS 16
2
Goods And Services Tax
19×
asked
2018–2023
Tested provisions: CGST ActCGST Act, 2017CGST Act, 2017 Section 11CGST Act, 2017 section 9(3)CGST Act, 2017, Section 22CGST Act, 2017, Section 54CGST Act, 2017, Section 7CGST Rules, 2017, Rule 89(5)
3
Income From Other Sources
12×
asked
2019–2023
Tested provisions: Section 10(13A)Section 10AASection 112ASection 115BACSection 139(1)Section 16Section 24Section 36(1)(xv)
4
Income From House Property
9×
asked
2019–2023
Tested provisions: Section 10(13A)Section 10AASection 115BACSection 139(1)Section 16Section 24Section 36(1)(xv)Section 43(1)
5
Capital Gains
8×
asked
2019–2023
Tested provisions: Chapter XII-AICDS (Various)Income Tax Act, 1961Section 112ASection 115BAASection 115BABSection 115BACSection 115BAC(1A)
6
Tax Deduction At Source (Tds)
7×
asked
2022–2023
Tested provisions: Section 182 of the Contract Act, 1872Section 194-OSection 194CSection 194HSection 194JSection 194LASection 194QSection 197
7
Residential Status
5×
asked
2020–2023
Tested provisions: Section 10AASection 115BACSection 23(2)Section 24Section 56(2)(x)
8
Computation Of Total Income
5×
asked
2018–2022
Tested provisions: Companies Act, 2013Income Tax ActSection 115BAASection 115BABSection 115JBSection 35CCDSection 40(a)Section 43B
9
Tds
4×
asked
2020–2020
Tested provisions: Income Tax Act, 1961Section 115ASection 12ABSection 192Section 194ASection 194ESection 194HSection 194I
Appeared in: May 2020 MTP
10
2019–2020
Tested provisions: Section 10(13A)Section 10AASection 139(1)Section 16Section 194JSection 24Section 32AC(1A)Section 35AD
11
2021–2021
Tested provisions: Section 35(1)(ii)Section 36(1)(iii)Section 41(1)Section 44ABSection 80CSection 80CCCSection 80CCDSection 80E
12
13
Deductions Under Chapter Vi-A
3×
asked
2019–2021
Tested provisions: Section 10(13A)Section 139(1)Section 16Section 24Section 36(1)(xv)Section 43(1)Section 43BSection 56(2)(x)
14
Registration
2×
asked
2020–2023
Tested provisions: CGST ActCGST Act, 2017CGST Act, 2017, Section 22GST ActGST LawNotification No. 10/2019 CT dated 07.03.2019Notification No. 33/2012Rule 3(1) Service Tax Rules, 2005
15
Business Income
2×
asked
2023–2023
Tested provisions: ICDS (Various)Section 115BAASection 115BABSection 115BACSection 32(2)Section 35(1)(iv)Section 37Section 40(a)(i)
Appeared in: Apr 2023 MTP
16
Indirect Taxes
2×
asked
2021–2023
Tested provisions: GST Act, 2017Notification No. 108/95-C.E.Notification No. 8/2003- C.E.
17
E-Way Bill
2×
asked
2023–2023
Tested provisions: CGST Act, 2017Rule 138(1) of the CGST Act, 2017
Appeared in: Apr 2023 MTP
18
Tax Collected At Source (Tcs)
2×
asked
2019–2021
Tested provisions: Section 194-IBSection 194CSection 206CSection 206C(1F)
19
20
21
22
Input Tax Credit
1×
asked
2020–2020
Tested provisions: CGST ActCGST Act, 2017GST ActGST RulesGST lawIGST Act, 2017Section 13(2) of IGST Act, 2017Section 16 and 17 of CGST Act, 2017
Appeared in: May 2020 MTP
23
Depreciation
1×
asked
2022–2022
Tested provisions: AS 10 (Revised)AS 13 (Revised)AS 16AS 5AS-12Income Tax Act, 1961Ind ASInd AS 20
Appeared in: May 2022
24
Assessment
1×
asked
2022–2022
Tested provisions: CGST Act, 2017Section 132BSection 139BSection 142Section 142ASection 143Section 143(1)Section 143(3)
Appeared in: May 2022
25
Assessment Procedures
1×
asked
2021–2021
Tested provisions: Income-tax Act, 1961Section 132Section 132BSection 139(1)Section 143(1)Section 144CSection 234ASection 234F
Appeared in: Dec 2021
26
Goods And Services Tax (Gst)
1×
asked
2019–2019
Tested provisions: GST Act, 2017
Appeared in: Nov 2019
27
Tax Liability
1×
asked
2023–2023
Tested provisions: Section 115BBSection 115BBASection 194ESection 91
Appeared in: Apr 2023 MTP
28
Tax Deducted At Source (Tds)
1×
asked
2021–2021
Tested provisions: Income Tax Act, 1961Section 115BACSection 194-IBSection 194CSection 206CSection 40A(2)(b)
Appeared in: Dec 2021
29
Exemptions
1×
asked
2023–2023
Tested provisions: CGST Act, 2017IGST Act, 2017Notification 12/2017-Central Tax (Rate)Section 10(23C)Section 12AASection 80G(5)
Appeared in: Apr 2023 MTP
30
Presumptive Taxation
1×
asked
2019–2019
Tested provisions: Section 44ABSection 44ADSection 44ADASection 44AE
Appeared in: Nov 2019