CA Inter taxation important questions Jan 2027: 6 repeats
The CA Inter taxation important questions for January 2027 sit in six fixed slots that ICAI filled in every one of its last four Paper 3s: the 15-mark computation of total income and tax (Q1), residential status (Q2(a)), TDS or TCS (Q2(b)), salaries (Q3), set-off and carry forward of losses (Q4(a)) and the 10-mark net GST payable in cash (Q5(a)). On top of these, by our count, six more topics came back within a year. Below is each slot, the six repeats, the GST theory list, and one set-off question worked step by step.
Taxation is Paper 3 of Group I, which ICAI's January 2027 exam notification (PDF) (opens in a new tab) schedules across 2, 4 and 6 January 2027. For marks per chapter, read our CA Inter chapter wise weightage for Jan 2027; this post is about the questions inside those chapters.
Which law your answers must use for January 2027
The Income-tax Act, 1961, for Assessment Year 2026-27, as amended by the Finance Act, 2025. ICAI moves Inter Paper 3A to the Income-tax Act, 2025 only from the May 2027 exams (ICAI announcement, PDF (opens in a new tab)).
| Question | ICAI's answer for January 2027 |
|---|---|
| Assessment year | AY 2026-27 (income tax study material, Module 1, PDF (opens in a new tab)) |
| Books | July 2025 edition of both sections, plus the RTP and Statutory Update for January 2027 (ICAI notice, PDF (opens in a new tab)) |
| Income tax changes | Up to 30 June 2026, in the Statutory Update for January 2027 (PDF) (opens in a new tab) |
| GST update for January 2027 | ICAI's Amendments page (opens in a new tab) still lists the September 2026 GST update as the latest (checked 29 October 2026); the January 2027 RTP, Paper 3 (PDF) (opens in a new tab) applies GST changes effective up to 30 June 2026 |
Every change, with worked figures, is in our CA Inter tax amendments for Jan 2027.
Where these CA Inter taxation important questions come from
We read ICAI's last four Paper 3s part by part:
| Attempt | ICAI file | Law it uses |
|---|---|---|
| September 2025 | Suggested answers (PDF) (opens in a new tab) | AY 2025-26 |
| January 2026 | Suggested answers (PDF) (opens in a new tab) | AY 2025-26 |
| May 2026 | Suggested answers (PDF) (opens in a new tab) | AY 2026-27 |
| September 2026 | Question paper (PDF) (opens in a new tab) | AY 2026-27; notifications up to 28 February 2026 |
ICAI's suggested answers page (opens in a new tab) now has the September 2026 Paper 3 answers (PDF) (opens in a new tab); our September 2026 rows below are from the question paper. Placing a part under a type is our reading. The first two papers are on an older year, so use them for the question type, not for rates and limits.
CA Inter income tax important questions: the Section A slots
Section A is 50 marks: 8 MCQs (15 marks), a compulsory 15-mark Q1, and any two of Q2, Q3 and Q4 (10 marks each). Four slots never moved:
| Slot | Type | Sep 2025 | Jan 2026 | May 2026 | Sep 2026 |
|---|---|---|---|---|---|
| Q1 (15) | Total income and tax | Business income, both regimes | Business income, both regimes | Business income | House property, SEZ unit, 80JJAA, land sale, default regime |
| Q2(a) (6) | Residential status and scope | Citizen working abroad | HUF and its karta | Indian citizen returning | Same facts as ROR and RNOR |
| Q2(b) (4) | TDS or TCS | 194Q, 194C | Interest paid by a doctor | TCS on luxury goods | 54EC bond interest, payments to a contractor |
| Q4(a) (6) | Set-off and carry forward | Partner, race horses, betting | GTI and losses | GTI and losses | Losses with clubbing for two children |
Salaries sat in Q3 every time: Q3(b) in September 2025 and Q3(a) in the other three, always as a taxable salary with perquisites.
The 4-mark part next to it moves. Q3(b) was stamp duty value taxed under section 56(2)(x) in January and May 2026, and who verifies a return in September 2026. Q4(b) and its OR came mostly from returns (true or false, defective returns, due dates) and advance tax (who need not pay it, interest under section 234C); September 2026 also put a builder's unsold flats there.
What Q1 really tests: three of the four were a business-income statement full of adjustments, with tax under both regimes. September 2026 changed it to several heads under the default regime. Practise both shapes; business income lives inside Q1 even when it has no question of its own.
The MCQs in Section A
Most Section A MCQs come as a case scenario with two to four questions on it. Capital gains, clubbing, house property, TDS and advance tax keep coming back. September 2026 opened with a rights renunciation and a demerger, and its single 1-mark MCQ asked the tax on unexplained gold bars under section 69.
CA Inter GST important questions: the Section B slots
Section B is also 50 marks, in the same shape: 8 MCQs, a compulsory 15-mark Q5, and any two of Q6, Q7 and Q8.
| Slot | Sep 2025 | Jan 2026 | May 2026 | Sep 2026 |
|---|---|---|---|---|
| Q5(a) (10) | Net GST payable in cash | Net GST payable in cash | Net GST payable in cash | Net GST payable in cash |
| Q5(b) (5) | A second liability sum | Value of supply | Rule 86B | Taxable supplies after exemptions |
| Q6 (5 + 5) | ITC; place of supply | Time of supply (reverse charge); exemptions for a charitable entity | ITC; place of supply (airline) | Time of supply (reverse charge, import of service); ITC after a supplier's registration was cancelled |
| Q7 (5 + 5) | Registration; e-way bill | Interest on late payment; e-invoice | TDS under GST; accounts and records | E-way bill on transhipment; Rule 14A OR e-invoice |
| Q8 (5 + 5) | Rule 86B; GSTR-1 OR e-commerce exemption | Schedules I, II and III; seamless credit OR credit notes | Specified actionable claims; tax invoice OR annual return | Post-sale discount circular; record retention and the constitutional pillars of GST |
Q5(a) is the most valuable 10 marks in Section B. Every time it was a month of mixed supplies, some exempt and some under reverse charge, then ITC set against output tax in ICAI's order. Write a step for each line, as the September 2026 note asked: "legal explanations for each step should form part of your answer."
Q8 is the theory slot. Its topics are short provisions you can learn in one sitting; the table above is the list.
The 6 questions ICAI repeated within a year
By our count, these six came back within twelve months, on top of the fixed slots and the input tax credit and place of supply parts of Q6 shown above. If you practise only six questions this week, practise these.
| Topic | First time | Again |
|---|---|---|
| Rule 86B: the 99% limit on paying output tax from credit | Sep 2025 Q8(a) | May 2026 Q5(b) |
| E-invoice: who must issue it and who is exempt | Jan 2026 Q7(b) | Sep 2026 Q7(b) OR |
| E-way bill | Sep 2025 Q7(b) | Sep 2026 Q7(a): goods moved to a second vehicle mid-way |
| Time of supply under reverse charge | Jan 2026 Q6(a): GTA service | Sep 2026 Q6(a): service imported from an associated enterprise |
| Stamp duty value taxed under section 56(2)(x) | Jan 2026 Q3(b) | May 2026 Q3(b) |
| Section 80JJAA for new employees, inside Q1 | Jan 2026 Q1(f) | Sep 2026 Q1(iv) |
New law gets asked fast. September 2026 set two items from ICAI's own statutory update for that attempt: Rule 14A registration in Q7(b) and Circular 251/08/2025-GST on post-sale discounts in Q8(a). Its salary question also had employer-paid medical treatment abroad, where Rule 3D now fixes the income limit for the travel cost to stay exempt. Expect January 2027 to test the latest changes too.
Worked example: a Q4(a) set-off question
Our own figures, built on the traps in September 2026 Q4(a), for AY 2026-27. Ms. Rhea, a resident individual, has:
| Item | Amount (₹) |
|---|---|
| Business income (not speculative) | 4,00,000 |
| Loss from a speculative business | (35,000) |
| Income from owning and maintaining race horses | 50,000 |
| Interest on a fixed deposit | 40,000 |
| Brought forward business loss of AY 2022-23 (that year's return filed late) | 25,000 |
| Brought forward business loss of AY 2023-24 (return on time) | 30,000 |
| Brought forward race horse loss of AY 2023-24 (return on time) | 65,000 |
| Head | Working | Amount (₹) |
|---|---|---|
| Business income | 4,00,000 less AY 2023-24 loss 30,000 | 3,70,000 |
| Speculative business | Loss can't be set off against any other income | Nil |
| Race horses | 50,000 less 50,000 of the 65,000 loss | Nil |
| Other sources | FD interest | 40,000 |
| Gross total income | 4,10,000 |
Losses to carry forward:
| Loss | Carried forward | Rule |
|---|---|---|
| Speculation loss 35,000 | Up to 4 years | Section 73 |
| Race horse loss 15,000 | Up to AY 2027-28, 4 years from AY 2023-24 | Section 74A |
| AY 2022-23 business loss 25,000 | Lost | Section 80: that year's return was not filed by the due date |
The trap: setting off the AY 2022-23 loss as well gives 3,45,000 of business income and the wrong GTI. A business loss is carried forward only if the return for the loss year was filed by its due date.
What earns the marks: the section against each line, the order of set-off, and a separate table of losses carried forward. ICAI gives marks for each step, so a right step still scores if the total goes wrong; see step marking in CA exams.
How to practise these important questions
- Write the six fixed slots first, one question each from the September 2026 paper, then the six repeats.
- Sit full papers. ICAI's past year question papers and RTPs are free; ICAI's Intermediate RTP page (opens in a new tab) now has the January 2027 RTP for all six papers.
- Write ICAI's own MTPs on their dates. ICAI's MTP announcement of 14 October 2026 (PDF) (opens in a new tab) puts Paper 3 on Monday 23 November 2026 (Series I) and Monday 7 December 2026 (Series II), 10 AM to 1 PM, with answer keys within 48 hours. Older ones are on our CA Inter MTP page.
- Split the three hours. Section A and Section B are two 90-minute papers; the minute-by-minute plan and 14 traps ICAI's examiners flagged are in our CA Inter Taxation mock test guide.
Frequently asked questions
What are the CA Inter taxation important questions for Jan 2027?
The six fixed slots: the Q1 income tax computation, residential status, TDS or TCS, salaries, set-off and carry forward, and net GST payable in cash. Then the six repeats above, led by Rule 86B, e-invoice and e-way bill.
Which are the most important chapters in CA Inter income tax?
Computation of total income (inside Q1, with business income) and advance tax, TDS and TCS carried the most marks in ICAI's last four papers. Set-off, salaries, residence and capital gains came in every paper too. Counts are in our chapter wise weightage post.
Are past taxation question papers useful for January 2027?
Yes, for question types. May 2026 and September 2026 are on AY 2026-27, the same year as January 2027. September 2025 and January 2026 are on AY 2025-26, so recheck their rates and limits.
Does the Income-tax Act, 2025 apply to CA Inter January 2027?
No. January 2027 is on the Income-tax Act, 1961 for AY 2026-27. The 2025 Act applies to Inter Paper 3A from May 2027.
Which GST theory questions are important for CA Inter?
The Q8 topics in the table above, plus the e-invoice and e-way bill rules, which came twice within a year. Add the latest amendments: September 2026 asked two of them.
Practise every slot in a full Paper 3
Knowing the slots is half the work; the other half is writing them in three hours on an unseen paper. Our CA Inter Taxation mock tests are 3 full-syllabus Paper 3s on ICAI's latest pattern, on AY 2026-27, with every amendment applicable for January 2027 tested. You write by hand, upload one PDF, and get your copy back within 24 hours with step-wise marks and the reason for every mark cut. Taxation is also part of the CA Inter Group I mock tests on our CA Inter test series page, and every level's CA test series and CA mock tests is on our home page.