CA Inter Taxation Notes Jan 2026, Updated PDF, Chapter-wise Study Material

CA Inter taxation notes Jan 2026 with simplified explanations for GST and income tax, updated amendments, practice questions, and exam-focused study guidance.

Taxation is divided into two sections: Income Tax Law and Indirect Tax (GST). This provides a composite note of tax laws, compliance requirements, and an understanding of tax planning strategies. The indirect tax section focuses on the Goods and Services Tax (GST) and covers its principles, implementation, and compliance requirements.

What is the taxation?

CA Inter Taxation is one of the most important subjects in the second level of Chartered Accountancy, which is CA Intermediate. Students must pass the CA Foundation to be eligible for the CA Intermediate exam. This professional course is widely acclaimed as one of the most promising career choices after 12th grade. 

The CA course has three main levels: CA Foundation, CA Intermediate, and CA Final. CA Inter Taxation plays an important part in the CA Intermediate level course material. It has the chief purpose of aiding the students in comprehending every provision and act governing taxation.

CA Intermediate Taxation Notes Jan 2026

CA Intermediate Taxation Notes Jan 2026 provides complete study materials for CA students, which cover direct and indirect taxation laws, including income tax, GST, and customs, with updated amendments and examples.

Notes Name Download Link
CA Intermediate Taxation Marks Weightage Notes Download
CA Intermediate Taxation MTP Notes Download
CA Intermediate Taxation RTP Notes Download
CA Intermediate Taxation MCQ Notes Download
CA Intermediate Taxation Practice Question Notes Download
CA Intermediate Taxation Other Notes Download
CA Intermediate Taxation Handwritten Notes Download
CA Intermediate Taxation Past Paper Notes Download
CA Intermediate Taxation Detailed Notes Download
CA Intermediate Taxation Chart Book Notes Download
CA Intermediate Taxation Summary Notes Download
CA Intermediate Taxation Amendment Notes Download

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CA Inter Taxation Chapter wise Weightage 

The weighting of marks for each chapter in the taxation paper for the forthcoming November 2023 exams is shown in the table below:

CA Inter Taxation Chapter Wise Weightage
Chapter Name Weightage of Marks
Sec-A: Income-tax Law 60 Marks
Module 1  
Chapter 1: Basic Concepts 4 Marks
Chapter 2: Residence and Scope of Total Income 4 Marks
Chapter 3: Incomes which do not form part of Total Income 4 Marks
Module 2  
Chapter 4: Heads of Income 10-14 Marks
Unit 1: Salaries  
Unit 2: Income from House Property  
Unit 3: Profits and Gains of Business or Profession  
Unit 4: Capital Gains  
Unit 5: Income from Other Sources  
Module 3  
Chapter 5: Income of Other Persons Included in Assessee’s Total Income 4-6 Marks
Chapter 6: Aggregation of Income, Set-off, and Carry Forward of Losses 4-6 Marks
Chapter 7: Deductions from Gross Total Income 4-8 Marks
Chapter 8: Computation of Total Income and Tax Payable 8-10 Marks
Chapter 9: Advance Tax, Tax Deduction at Source, and Introduction to Tax Collection at Source 4-6 Marks
Chapter 10: Provisions for Filing Return of Income and Self-assessment 4 Marks
Sec-B: Indirect Taxes 40 Marks
Module 1  
Chapter 1: GST in India – An Introduction 2-4 Marks
Chapter 2: Supply under GST 4-8 Marks
Chapter 3: Charge of GST 4-6 Marks
Chapter 4: Exemptions from GST 4-8 Marks
Chapter 5: Time and Value of Supply 10-12 Marks
Unit I: Time of Supply  
Unit II: Value of Supply  
Module 2  
Chapter 6: Input Tax Credit 8-10 Marks
Chapter 7: Registration 4 Marks
Chapter 8: Tax Invoice: Credit and Debit Notes; E-way Bill 4-6 Marks
Chapter 9: Payment of Tax 4 Marks
Chapter 10: Returns 4 Marks

How to Prepare for the CA Intermediate Exam?

To prepare for the CA Intermediate exam, one must be dedicated, practice, and be strategically prepared. Focus on understanding key topics, studying for practice tests, and effectively managing your time if you want to succeed in this crucial phase of your CA journey.

Steps to Prepare for CA Inter Taxation
Step Description
Divide the subject into sub-topics Start by breaking down the tax subject into smaller parts. Allocate specific time to study each subtopic. This way, you can track your progress and focus on areas with higher scoring weightage.
Begin with Direct Taxes Kickstart your CA Intermediate Taxation studies by covering the fundamental five heads of income. The suggested flow is: Income from house property → Capital Gains → Income from other sources → Income from business/profession → Income from Salary
Move to the Indirect Taxes chapters Once you have grasped direct taxes, transition to the indirect taxes chapters. Focus on understanding topics like ITC, supply, time of supply, value of supply, exemptions, charge of GST, and tax invoice. These concepts are crucial for a comprehensive understanding of taxation.
Pay attention to peripheral topics Don't forget to study peripheral topics that are equally important. Areas such as residential status, provisions related to filing returns, TDS, advance tax, etc., should not be overlooked. Mastery of these concepts is essential for scoring well in the Tax subject.

Important Topic of CA Intermediate Exam 2026

Here is the appropriate order in which the course must be studied: 

Start with direct taxation - Income tax (60 marks) 

  • Start with the introduction, which covers the scope of original concepts and income. 
  • Proceed to understand residential status and free income. 
  • Learn about income from salary, income from home property, and benefits from business and profession. 
  • Proceed to understand capital gains and income from other sources. 
  • Study clubbing and sets of disadvantages. Understand the deduction from gross total income. 
  • Learn to calculate the total income and find out the provisions of Section 115BAC. 
  • Familiarize yourself with advance tax and tax deduction at the source (TDS).
  • Learn about the provisions of tax and return filing collected at the source (TCS).

Goods and Services Tax (40 marks) is an example of indirect taxation.

  • Start by comprehending the idea of GST charges and supply under GST.
  • Find out about the time and value of supply and GST exemptions.
  • Recognize the input tax credit idea and its effects.
  • Continue studying the GST registration procedure.
  • Learn about the significance of GST in India.
  • Learn more about e-way bills, credit and debit notes, and tax invoices.
  • Find out how to pay taxes under the GST.
  • Learn about the many kinds of GST returns that must be submitted.

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FAQs

What are the CA Inter Taxation Notes for the Jan 2026 attempt?

CA Inter Taxation Notes Jan 2026 are structured study materials prepared to help students understand both Direct Tax and Indirect Tax concepts clearly. These notes simplify chapters, highlight important provisions, and support quick and effective exam-oriented revision.

Are the Taxation Notes updated as per the latest ICAI syllabus for Jan 2026?

Yes, the CA Inter Taxation Notes Jan 2026 are based on the latest ICAI syllabus and amendments applicable for the January attempt. All changes in Income Tax and GST law up to the notified period are included.

Why are updated Taxation Notes important for the Jan 2026 exam?

Updated notes ensure students do not miss any amendments, especially in topics like Income Tax slabs, deductions, exemptions, and GST law changes. Using outdated notes may affect accuracy and reduce your scoring potential in the exam.

Do the notes cover both Income Tax and GST chapters in detail?

Yes, the notes provide complete coverage of both sections. Income Tax includes residential status, total income, heads of income, deductions, and provisions, while the GST section includes concepts, registration, valuation, input tax credit, and returns.

Are CA Inter Taxation Notes helpful for students who want quick revision?

Yes, the notes summarise lengthy topics into crisp, understandable segments, making them ideal for revision before exams. They help students recall formulas, tax rates, section numbers, and essential provisions in a short time.

Are case-study questions included in the Taxation Notes Jan 2026?

Yes, many notes now include case-based questions, especially for GST and Income Tax practical scenarios. These questions help students understand real-life applications and prepare them for the type of questions ICAI is asking lately.

Are these notes suitable for both self-study and coaching students?

Definitely. Students doing self-study find the structured explanations very helpful, while coaching students use them for faster revision. The notes complement any study plan and provide clarity on difficult areas of Taxation.

How do the notes help with revision in the last few days before the exam?

The notes include concise revision pages, summaries of amendments, and lists of frequently asked topics. These features allow students to revise the entire syllabus quickly and with confidence during the last few days.

Do the notes include solved illustrations for practice?

Yes, the notes include a good number of solved illustrations from past papers, module questions, and practice manuals. These solved examples help students understand presentation style and improve speed while solving numerical questions.

Are these notes useful for students attempting Taxation for the first time?

Students attempting the subject for the first time benefit greatly from these notes because they provide clarity, simple explanations, solved questions, and summaries. They build a strong base before attempting advanced problems.