CA Inter Taxation Notes May 2026, Download PDF Notes for Best Preparation

For the May attempt, you can check and download the CA Intermediate Taxation Notes, which help boost your preparation. For more details, explore this article.

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 May 2026

CA Intermediate Taxation Notes 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

Enroll Now for CA Intermediate Courses

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.

Why Choose CA Exams Test Series for CA Preparation 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice: 

  • Trusted by Thousands of CA Aspirants: CAexams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
  • ICAI Pattern-Based Question Papers: All tests are strictly aligned with the latest ICAI exam pattern and syllabus, ensuring exam-like practice.
  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
  • Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan tailored to your pace of completing your syllabus.

FAQs

Why are CA Inter Taxation Notes May 2026 important for exam preparation?

CA Inter Taxation Notes May 2026 help students understand complex tax provisions in a simplified manner. Well-structured notes save time, improve conceptual clarity, and make last-minute revision faster and more effective.

What subjects are covered in CA Inter Taxation Notes May 2026?

The notes generally cover Income Tax and GST portions, including theory, practical problems, illustrations, and amendments applicable for May 2026, ensuring complete coverage as per the latest syllabus.

Are CA Inter Taxation Notes May 2026 updated with latest amendments?

Good-quality CA Inter Taxation Notes May 2026 always include the latest Finance Act amendments, notifications, and circulars. Updated notes are essential because exam questions are strictly based on applicable law.

What should ideal CA Inter Taxation Notes May 2026 contain?

Ideal notes should include provisions, examples, charts, summaries, practical questions, and important case laws. Such structured content helps in better understanding and faster revision.

How do concise notes help in Taxation preparation?

Concise notes reduce information overload and highlight important points. They allow students to revise multiple chapters quickly and remember key provisions during the exam.

Should CA Inter Taxation Notes include solved problems?

Yes, solved practical problems are essential. They show the correct approach, calculation steps, and presentation style, which improves accuracy in the examination.

How early should I start using CA Inter Taxation Notes May 2026?

Ideally, start using notes from the beginning of your preparation. Early usage helps in building concepts and reduces dependency on multiple sources later.

Are handwritten notes better than printed notes?

Both are useful. Handwritten notes improve memory retention, while printed notes save time. Choose the format that suits your learning style.

How can notes help in last-month revision?

During the last month, notes act as quick-reference material. You can revise important provisions, formulas, and summaries without reopening bulky textbooks.

Do CA Inter Taxation Notes May 2026 include GST case studies?

Many notes include GST practical illustrations and case scenarios. These help students understand application-based questions commonly asked in exams.