CA Inter Taxation Chapter Wise Weightage — 2026 (Paper 3)

Official ICAI section-wise weightage for Paper 3: Taxation — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Part A

Income-Tax Law

50 marks

Part B

Goods and Services Tax (GST)

50 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Part A: Income-Tax Law
Section I Basic Concepts	Income-tax law: An introduction Significant concepts - person, assessee, previous year, assessment year Income, agricultural income Basis of Charge Procedure for computation of total income and tax payable	10%–20% ≈ 5–10 marks	LOW
Section II Heads of Income	Residential status and scope of total income Salaries Income from house property Profits and gains of business or profession Capital gains Income from other sources	25%–30% ≈ 13–15 marks	LOW
Section III Clubbing, Set-off, Deductions	Clubbing of income Set-off or carry forward and set-off of losses Deductions from gross total income	15%–20% ≈ 8–10 marks	LOW
Section IV Advance Tax, TDS, TCS	Advance Tax Tax deduction at source Tax collection at source	15%–20% ≈ 8–10 marks	LOW
Section V Return Filing and Tax Computation	Provisions for filing return of income Self-assessment Computation of total income under alternative tax regimes Optimisation of tax liability	20%–25% ≈ 10–13 marks	LOW
Part B: Goods and Services Tax (GST)
Section I GST Introduction	GST Laws: An introduction Constitutional aspects	0%–5% ≈ 0–3 marks	LOW
Section II Levy, Collection, Supply	Application of CGST/IGST law Concept of supply including composite and mixed supplies Charge of tax including reverse charge Exemption from tax Composition levy	50%–80% ≈ 25–40 marks	HIGH
Section III Classification, Place, Time, Value, ITC	Classification Place of supply Time of supply Value of Supply Input tax credit Computation of GST liability Registration Tax invoice, Credit and Debit Notes, E-way bill Accounts and Records Payment of tax Returns	20%–45% ≈ 10–23 marks	MEDIUM

Weightage shown is within each part; each part carries the marks noted above.

How to Use This Weightage

Lead with Levy, Collection, Supply (50–80% of Part B: Goods and Services Tax (GST)). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Classification, Place, Time, Value, ITC (20–45% of Part B: Goods and Services Tax (GST)). Together the top two areas are roughly 49 of the 100 marks.

Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 22 Taxation papers with suggested answers on this site.

Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.

Frequently Asked Questions

What is the chapter-wise weightage for CA Inter Taxation?

Per ICAI's official Board of Studies weightage (New Scheme), Taxation (Paper 3, 100 marks) is split as: Basic Concepts 10–20% of Part A: Income-Tax Law, Heads of Income 25–30% of Part A: Income-Tax Law, Clubbing, Set-off, Deductions 15–20% of Part A: Income-Tax Law, Advance Tax, TDS, TCS 15–20% of Part A: Income-Tax Law, Return Filing and Tax Computation 20–25% of Part A: Income-Tax Law, GST Introduction 0–5% of Part B: Goods and Services Tax (GST), Levy, Collection, Supply 50–80% of Part B: Goods and Services Tax (GST), Classification, Place, Time, Value, ITC 20–45% of Part B: Goods and Services Tax (GST).

Which chapters carry the most marks in CA Inter Taxation?

The highest-weight area is Levy, Collection, Supply (50–80% of Part B: Goods and Services Tax (GST)), followed by Classification, Place, Time, Value, ITC (20–45% of Part B: Goods and Services Tax (GST)). The top two together are roughly 49 of the 100 marks, so they deserve your first revision hours.

Is this Taxation weightage valid for current New Scheme attempts (next expected January 2027, subject to ICAI’s notification)?

Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification). Always cross-check the latest RTP for any amendments before the exam.

How is the CA Inter Taxation paper structured?

100 marks in 3 hours, across 2 parts (Income-Tax Law, Goods and Services Tax (GST)). You can practise 22 Taxation papers with suggested answers on this site.

Practise Taxation with 22 papers

Past exam papers, MTPs and RTPs for Paper 3 — with suggested answers from ICAI.

Taxation Practice Papers →

Related Resources

All CA Inter Papers Weightage → Taxation Papers → ICAI Mock Tests →