CA Inter Paper 3: Taxation case studies
CA Inter Paper 3: Taxation · Put your knowledge to work in context.
CA Intermediate Paper 3: Taxation is one of the two papers in the second level of the Chartered Accountancy course, sitting alongside Advanced Accounting. It is written for students who have cleared the CA Foundation or the Direct Entry route and now need a working command of Indian tax law, not just an academic acquaintance with it. The paper is deliberately composite: one half deals with Income-tax Law, from residential status and heads of income through deductions, advance tax and TDS; the other deals with GST, from supply and place of supply through input tax credit, returns, refunds, appeals and penalties. A final strand asks you to apply both together in case scenarios, which is where the paper separates memorisers from practitioners. The CA Inter Paper 3: Taxation case studies are 5 cases and about 2,971 words.
1Residential Status and Foreign Salary of an Indian Citizen Abroad
Kavya, an Indian citizen, has been working in Singapore since 2019. Her stay in India during FY 2024-25 was 200 days.
668 words, about 3 min2HRA, Let-Out and Self-Occupied House Property Under Old and New Regimes
Rohan, a salaried employee in Delhi, has opted for the old tax regime. For FY 2024-25 he received basic salary of ₹90,000 per month and dearness allowance at 20% of basic, which forms part of retirement benefits.
497 words, about 2 min3Depreciable Building, Land Sale, Section 54F and the New LTCG Rate
Mehta, an individual proprietor, sold two assets in FY 2024-25. First, on 1 December 2024, he sold a factory building used in his business for ₹40,00,000.
592 words, about 3 min4Clubbing of Spouse Salary, Minor Income, Lottery and Business Loss Set-Off
Rao runs a proprietary business. For FY 2024-25 he had a business loss of ₹6,00,000 before adjusting the following items.
613 words, about 3 min5Inter-State Machinery Supply, ITC Timing, Reverse Charge and GST Returns
Alpha Traders, a registered supplier in Maharashtra, sold machinery to Beta Ltd, a registered recipient in Karnataka, for ₹50,00,000 plus IGST at 18%. The invoice was dated 25 March 2025.
601 words, about 3 min