CA Inter Taxation May 2025 exam analysis | CA Intermediate ICAI Exam Review Trends

The blog provides a detailed post exam analysis of CA Inter Taxation paper that focus on the difficulty level, types of questions, and technical involved. Students are asked how the exam felt, describing paper was moderate to difficult, and it was not too difficult or not too easy. The exam checks the various topics that include capital gains, GST, Income Tax computations, case scenarios, and amendments. There are some tricky questions of technical application questions like residential property capital gains exemptions, treatment of speculative v/s non-speculative trading and GST reverse charge mechanisms.

Many case scenarios questions are there checking minute understanding specially under capital gains exemptions under section 54, GST provision related to place of supply and reverse charge and income tax implications on royalty, pension and salary income under different regimes. There are many questions came from current amendments in tax like reduction in TDS rates and operational clarification in GST.

Students who prepared well, practiced sample papers and had done regular revision are the students who score better marks in exam and will reach good position.

CA Inter Taxation 2025 Exam Analysis

CA Inter Taxation May 2025 exam was noticed as difficult especially MCQs section. There is brief analysis of income tax and GST is given below with difficult level in exam.

Section	Level	Comments
Income tax	Above moderate	Required deep application in exemption and classifications
GST	Moderate	Mix of direct, technical questions and reverse charge stood out.

On the basis of analysis of CA inter taxation paper, there are the key topics covered in taxation exam related to income tax and GST sections.

Topics Covered in CA Inter Taxation May 2025 Exam

Many students found paper tough among in recent years. Managing time for students became difficult as GST MCQs consume much to attempt. Check out table given below describing type of questions in IT and GST section.

Section	Topics
Income Tax	Capital Gains (esp. Section 54 Exemptions) Speculative v/s Non-Speculative Trading
	Income from Salary (old v/s new regime)
	Royalty Income (Section 80QQB)
	Pension & Arrears treatment
	Basic Computation of Total Income
	TDS (Recent amendments)
GST	Place of Supply
	Reverse Charge Mechanism (RCM)
	Consignment Value Computation
	- GST Compliance scenarios
	Recent Circulars (e.g., DCA, movie rights billing)
	Exemptions & Supply classification

Mentioned topics are essential related to income tax and GST, students are suggested to give focus on above mention topics for their upcoming exams preparation.

CA Inter Taxation- Exam Analysis 2025 in Detail

Based on the exam reviews of CA inter taxation held on May 7^th, 2025, here is a complete breakdown that correlates question numbers, topics names and level of difficulty from analysis.

Subject	Topics	Number of questions	Difficulty level
Income tax	Capital Gains – Section 54	Q1	High
	Speculative v/s Non-Speculative Trading	Q2	Moderate
	Computation of Total Income (Both Regimes)	Q3	Above Moderate
	TDS – Recent Amendments	Q4	Moderate
	Income under Other Sources – Royalties / Arrears	Q8	Moderate
GST	Place of Supply – GST	Q5	Moderate
	Reverse Charge Mechanism (RCM)	Q6	High
	Consignment Value Computation / Exemptions	Q7	Moderate

Most difficult questions in the CA inter taxation paper is considered to be the capital gains and RCM in GST, whereas TDS, place of supply, trading classification, income computation are moderate level questions.

CA Inter Taxation Previous Year ABC Analysis 2024

Here is the complete ABC analysis for CA Inter taxation in detail based on the last year paper pattern and trends that help students to prioritize those topics during study for upcoming exams.

Category “A”	Category B	Category C
Topics
Capital Gains (Sec 45–55A, Sec 54/54F)	Clubbing of Income & Set-Off / Carry Forward of Losses	Advance Tax & Interest u/s 234A/B/C
Income from Salary (Incl. Perquisites & Retirement Benefits)	TDS / TCS Provisions	Clubbing in Minor Income / HUF
GST – Place of Supply	Income from House Property	Income from Other Sources (Excluding Royalty)
Computation of Total Income & Tax Liability (Old v/s New Regimes)	Exemptions under Section 10	Valuation Rules under GST
GST – Time of Supply & Value of Supply	GST – Composition Scheme / Basic Return Filing

CA Inter Taxation analysis based on previous year paper helps students to compare recent paper providing idea to on those questions more.

Detailed Analysis of May 2025 CA Inter Taxation

Here, a detailed exam analysis of CA inter taxation conducted on May 7^th, 2025 that covered income tax in section A and goods and service tax (GST) in section B.

Income Tax

Heads of Income

Weightage- approximately 25-30%

Analysis- this section includes various questions on heads of income like salaries, house property, business or profession, capital gains, and income from other sources. Students have to calculate income under these heads which shows practical application skills.

Tax Deduction at Source (TDS) and Filling of Return

Weightage- 15-20%

Analysis- questions on TDS provisions, advance tax and procedures, for filling return involve self-assessment. Questions needs familiar with compliance requirements and deadlines.

Computation of Total Income

Weightage- 20-25% approx

Analysis- students were asked to calculate total income and tax liability, integrating knowledge from various sections. This also checks the ability to use information and apply it on practical scenarios.

GST

Supply, Exemptions, Composition Levy

Weightage- 50-80%

Analysis- questions on the concept of supply, composite and mixed supplies, exemptions and the composition levy scheme. These questions include taxable events and applicable tax treatments.

Place, Time and Value of Supply

Weightage- 20-45%

Analysis- students saw questions related to determination of place, time, and value of supply. Here, understanding of rules governing the taxability of transactions under GST was tested.

CA Inter Taxation: Expected Highest Marks 2025

Income Tax

Students said that descriptive questions are straightforward and familiar.
Expected marks for well prepared students- 42-46 marks out of 50.

GST

MCQs related to GST were tricky and consuming time, descriptive parts were moderate.
Marks for top performing students are to be expected around 36-40 marks out of 50.