CA Inter Taxation RTP — All Attempts PDF
CA Intermediate · Group I · Paper 3 · Free ICAI Resource
Download the official ICAI Revision Test Paper for CA Intermediate Taxation for every attempt from November 2021 to September 2026, covering both Income-tax Law and Goods and Services Tax. All PDFs are free and include ICAI's suggested answers with full computations.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Inter Taxation RTP? The Revision Test Paper is an official document published by the Institute of Chartered Accountants of India before every CA Intermediate attempt. For Paper 3 it contains computation problems and case scenarios across Income-tax Law and GST, with fully worked suggested answers based on the assessment year and amendments applicable to that specific attempt.
| Paper | CA Intermediate Group I, Paper 3 — Taxation (ICAI New Scheme of Education and Training) |
|---|---|
| Total marks | 100 marks |
| Duration | 3 hours |
| Section A — Income-tax Law | 50 marks |
| Section B — Goods and Services Tax | 50 marks |
| Question format | Approximately 30% case scenario based objective questions and 70% descriptive |
| Published by | Board of Studies, ICAI |
| Release timing | Approximately two months before each examination |
| Cost | Free — no registration or payment required |
| Old Scheme position | Group I, Paper 4 — Taxation (up to November 2023) |
Where can I download the CA Inter Taxation RTP?
All Revision Test Papers for CA Intermediate Taxation are listed below, newest attempt first. Each link opens the official ICAI PDF for Group I, Paper 3: Taxation under the New Scheme of Education and Training.
| Attempt | Download Paper |
|---|---|
| September 2026 | CA Inter Taxation RTP — September 2026 Attempt (PDF) |
| May 2026 | CA Inter Taxation RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Inter Taxation RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Inter Taxation RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Inter Taxation RTP — May 2025 Attempt (PDF) |
| January 2025 | CA Inter Taxation RTP — January 2025 Attempt (PDF) |
| September 2024 | CA Inter Taxation RTP — September 2024 Attempt (PDF) |
| May 2024 | CA Inter Taxation RTP — May 2024 Attempt (PDF) |
Important for Taxation only: Tax law changes every year. Each ICAI attempt applies a specified assessment year and a stated amendment cut-off date, published by ICAI in a separate applicability announcement. A Revision Test Paper from an earlier attempt may contain rates, thresholds and provisions that are no longer correct. Always confirm the applicable assessment year for your attempt before relying on an older RTP.
Old Scheme Taxation RTPs (November 2023 and earlier)
Attempts up to November 2023 were examined under the Old Scheme, where Taxation was Group I, Paper 4. These Revision Test Papers are useful for practising computation formats and question structures, but the tax rates and provisions in them are outdated and must not be used for current numerical answers.
View archived Old Scheme RTPs — November 2023 to May 2022
| Attempt | Paper | Download |
|---|---|---|
| November 2023 | Paper 4 — Old Scheme | CA Inter Taxation RTP — November 2023 Attempt (PDF) |
| May 2023 | Paper 4 — Old Scheme | CA Inter Taxation RTP — May 2023 Attempt (PDF) |
| November 2022 | Paper 4 — Old Scheme | CA Inter Taxation RTP — November 2022 Attempt (PDF) |
| May 2022 | Paper 4 — Old Scheme | CA Inter Taxation RTP — May 2022 Attempt (PDF) |
| November 2021 | Paper 4 — Old Scheme | CA Inter Taxation RTP — November 2021 Attempt (PDF) |
Use these archived papers for computation practice and question format only. All rates, slabs, thresholds and exemption limits must be taken from the ICAI Study Material applicable to your attempt.
Which topics does the Taxation RTP cover?
Paper 3 is split into two equally weighted sections of 50 marks each. Section A covers Income-tax Law and Section B covers Goods and Services Tax. Every Revision Test Paper draws questions from both sections, and both must be passed on aggregate within the paper.
Section A — Income-tax Law (50 marks)
- Basic Concepts — income, assessee, previous year and assessment year
- Residential Status and Scope of Total Income
- Heads of Income — Salaries, House Property, Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources
- Income of Other Persons Included in Assessee's Total Income — clubbing provisions
- Aggregation of Income, Set-off and Carry Forward of Losses
- Deductions from Gross Total Income
- Advance Tax, TDS and TCS
- Provisions for Filing Return of Income and Self-assessment
Section B — Goods and Services Tax (50 marks)
- GST in India — concept and framework
- Supply under GST — scope, composite and mixed supply
- Charge of GST — including reverse charge
- Place, Time and Value of Supply
- Exemptions from GST
- Input Tax Credit
- Registration
- Tax Invoice, Credit and Debit Notes, E-way Bill
- Payment of Tax and Returns
How should I use the RTP in my Taxation preparation?
Use only the Revision Test Papers from your own attempt and the two immediately preceding it for numerical answers. Taxation is the one CA Inter paper where older material actively misleads, because rates, slabs and thresholds change with each Finance Act.
1. Confirm the applicable assessment year first
Check the ICAI applicability announcement for your attempt before solving anything. Every rate, slab and threshold in your answers must match that assessment year, not the one in an older Revision Test Paper.
2. Treat Section A and Section B as two separate papers
Income-tax Law and GST carry 50 marks each and use entirely different reasoning. Solve the two sections in separate sittings, and time each to 90 minutes to replicate exam conditions.
3. Write full computations with working notes
Marks in Taxation are distributed across the computation format, the supporting workings and the final tax liability. A correct final figure with no visible computation loses marks that the RTP would have exposed.
4. Build a rates and thresholds sheet
Extract every rate, slab, threshold and exemption limit encountered while solving into a single one-page sheet. Revise that sheet daily in the final fortnight, since these figures are the most common source of avoidable errors.
5. Pair the RTP with an MTP and past papers
Each ICAI resource serves a distinct purpose in the final month before an attempt:
| Resource | Released | Best used for |
|---|---|---|
| RTP | ~2 months before the attempt | Topic-wise computation practice under the correct assessment year |
| MTP | ~3–4 weeks before the attempt | Full-paper practice across both sections in exact exam format |
| Past Papers | After each attempt concludes | Gauging real difficulty and which topics carry recurring weightage |
Losing marks on rates and amendments?
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View CA Inter Taxation ClassesFrequently Asked Questions
What is the RTP in CA Inter?
The RTP, or Revision Test Paper, is an official practice document published free by the Board of Studies at ICAI before every CA Intermediate attempt. It contains chapter-wise questions with detailed suggested answers and indicates which areas of the syllabus ICAI considers examination-relevant for that attempt.
What is the marks split in CA Inter Taxation?
Paper 3 carries 100 marks over three hours. Section A, covering Income-tax Law, carries 50 marks. Section B, covering Goods and Services Tax, carries 50 marks.
Roughly 30% of the paper is case scenario based objective questions and 70% is descriptive.
Can I use an older Taxation RTP for my current attempt?
Only with caution. Tax law changes annually, and each ICAI attempt applies a specified assessment year and amendment cut-off date.
Older Revision Test Papers remain useful for computation format and question structure, but all rates, slabs, thresholds and exemption limits must be taken from the Study Material applicable to your own attempt.
Is the CA Inter Taxation RTP free to download?
Yes. Every ICAI Revision Test Paper is free and requires no registration or payment. The links on this page open the official PDFs directly.
Is solving the RTP enough to pass CA Inter Taxation?
No. The Revision Test Paper is a revision and diagnostic tool rather than a substitute for the ICAI Study Material or structured classes. It assumes the syllabus is already complete.
Its value comes from exposing gaps in computation, presentation and speed during the final six to eight weeks before an attempt.
When does ICAI release the RTP for each CA Inter attempt?
ICAI typically publishes the Revision Test Paper on its Board of Studies portal roughly two months before the examination begins. CA Intermediate is held three times a year, in January, May and September.
Zeroinfy updates this page with the direct PDF link for each new attempt as soon as ICAI releases it.
Which paper is Taxation in CA Inter?
Under the ICAI New Scheme of Education and Training, Taxation is Group I, Paper 3 of CA Intermediate. Under the Old Scheme, applicable up to the November 2023 attempt, it was Group I, Paper 4.