CA Inter Taxation RTP Analysis Jan 2026 | ICAI Chapter Weightage & Focus

📘 CA Inter Taxation RTP Analysis | Jan 2026

Here’s a concise summary of the ICAI RTP for CA Inter Taxation Jan 2026 for easy student revision. Focus areas, chapter weightage, and latest amendments are covered below. ✅

📊 Chapter-wise Weightage (RTP Focus)

  • 🏠 Income from House Property: 1–2 questions
  • 💰 Capital Gains: 1–2 questions
  • 📈 Profits & Gains from Business & Profession: 2 questions
  • 💼 Salary Income & Tax Computation: 1–2 questions
  • 📝 Deductions & Exemptions: Sections 10, 80C-80U, 115BAC, integrated across multiple questions
  • ✨ Special Topics: Section 89 Relief, TDS/TCS, Tax Credits

Tip: Capital gains, house property, and salary computations appear heavily. Focus on complex exemption & deduction scenarios.

🛠️ Recent Amendments Covered

  • 📜 Finance (No.2) Act 2024: Basis for all amendments for A.Y. 2025-26
  • 📰 Notifications & Circulars: Up to 30th June 2025 included
  • 📈 CII (Cost Inflation Index) updates: For capital gains calculation
  • ⚖️ Section 115BAC: Optional tax regime calculations for both normal & new regime
  • 💡 Insurance & Capital Gains exemptions: Updated limits & conditions (e.g., Section 10(10D))

Tip: Study the Statutory Update along with your study material to cover all latest amendments.

🎯 Key Focus Areas for Students

  • 🧩 Case-based questions dominate: Practice multi-step computations
  • 🎁 Gift of property, rental income, capital gains, and deductions are hot topics
  • 💹 Tax computation under normal vs. new regime (115BAC) is essential
  • 📝 Section 89 relief for arrears of salary – recurring RTP topic
  • 🌍 International income scenarios – residential status matters

Tip: Combine theory with computation for better exam performance.

📌 Quick Revision Tip: Focus on case-based questions, amendments, and computations under both tax regimes.