CA Inter Paper 4 study plan

Map the Income-tax Act structure: outline the five heads of income, the charging Section 4, and the residential status tests under Section 6 in a one-page diagram.

Compute total income and tax liability for at least six solved problems covering salary and house property, showing every adjustment step.

Memorize the deductions under Section 80C to 80U by writing a one-line eligibility and cap for each provision from memory.

Draft a personal formula sheet linking gross total income, Chapter VI-A deductions, and rebate under Section 87A.

Compute business and profession income, including depreciation under Section 32 and disallowances under Sections 40, 40A, and 43B, across four case problems.

Apply capital gains rules: classify assets as short-term or long-term, index cost where permitted, and compute exemption under Sections 54, 54B, 54EC, and 54F in five numericals.

Solve at least three problems on income from other sources, including gift taxation under Section 56(2)(x).

Reconcile clubbing of income and set-off/carry-forward rules by working two multi-head problems end to end.

Explain TDS and TCS obligations by matching at least 15 common payments to their sections, thresholds, and rates from memory.

Outline advance tax instalments, due dates, and interest consequences under Sections 234B and 234C with two computations.

Summarize return-filing categories, due dates, and belated or revised return consequences in a comparison table.

Practice five short-answer questions on assessment procedures, including best judgment and faceless assessment, within timed conditions.

Complete two full-length mock papers on Income-tax Law under exam timing, scoring at least 60%.

Audit every error from the mocks and rewrite the underlying rule in your own words in an error journal.

Recite the key thresholds, rates, and limits from the formula digest without notes, targeting 80% recall.

Redraft any weak formula-sheet entries after re-solving the associated problems.

Map the GST constitutional framework and the GST Council's role, and distinguish CGST, SGST, IGST, and UTGST with a supply-flow diagram.

Define supply under Section 7, including composite and mixed supplies, and classify ten fact patterns as supply or non-supply.

Apply the charging sections and exemption notifications to ten scenarios, identifying the correct tax head and rate.

Explain the reverse charge mechanism and its practical triggers with three worked examples.

Compute time and value of supply under Sections 12, 13, and 15, solving at least six numericals on valuation including related-party and subsidy cases.

Determine place of supply for goods and services across ten cross-border and intra-state scenarios.

Calculate input tax credit eligibility and reversal under Sections 16, 17, and 18, including the Rule 42 and 43 apportionment method.

Draft a compliance calendar covering registration thresholds, invoice requirements, and e-way bill rules.

Outline the GST return cycle and payment process, including interest and late fees, with a worked example of a monthly return.

Summarize refund provisions and the appeals and assessment framework in a two-page schematic.

Revisit Income-tax Law weak areas from the Week 4 error journal by re-solving ten previously missed problems.

Complete one mixed 50-mark mock covering both domains under exam conditions.

Complete two full-length simulated papers covering both parts under strict timing, targeting 65% or above.

Review the entire error journal and formula digest, re-solving every flagged item until correct twice.

Practice ten integrated case-study questions that combine income-tax and GST computation.

Consolidate a final one-page rapid-revision sheet for each part.