Taxation MCQ Booklet For CA Inter

by CA Arvind Tuli

MODULE 6

PART 1. INCOME TAX QUESTIONS

M1 - Part A Basics / Residential Status / Scope of Income / Rates of Tax	1
M1 - Part B Gifts	23
M1 - Part C Returns	28
M1 - Part D(a) Advance Tax	34
M1 - Part D(b) & (c) TDS and TCS	38
M1 - PART F House Property	46
M1 - PART G Salary	52
M2 - PART A Capital Gains	58
M2 - PART B & C Business & Profession	66
M2 - PART D Other Sources	74
M2 - PART E Clubbing	78
M2 - PART F Set off of losses	83
M2 - PART G Deductions from GTI	87
M2 - PART H Total Income	94

PART 2. GST QUESTIONS

M3 - Section A Introduction to GST	99
M3 - Section B GST Supply	103
M3 - Section C GST Exemptions	109
M3 - Section D GST Registration	114
M3 - Section E & F Charge of GST	120
M3 - Section G Time of Supply	125
M3 - Section H Value of Supply	129
M3 - Section I GST Payment	135
M3 - Section J Input Tax Credit - ITC	138
M3 – Section K Documents Including E-way bill & E_invoice	144
M3 - Section M to P Returns, TDS, TCS, Accounts & records, POS	150

PART 3. INCOME TAX SOLUTIONS

M1 - Part A Basics / Residential Status / Scope of Income / Rates of Tax	156
M1 - Part B Gifts	164
M1 - Part C Returns	167
M1 - Part D(a) Advance Tax	170
M1 - Part D(b) & (c) TDS and TCS	172
M1 - Part F House Property	176
M1 - Part G Salary	180
M2 - Part A Capital Gains	187
M2 - Part B & C Business & Profession	193
M2 - Part D Other Sources	199
M2 - Part E Clubbing	201
M2 - Part F Set off of losses	205
M2 - Part G Deductions from GTI	208
M2 - Part H Total Income	213

PART 4. GST SOLUTIONS

M3 - Section A Introduction to GST	216
M3 - Section B GST Supply	218
M3 - Section C GST Exemptions	224
M3 - Section D GST Registration	228
M3 - Section E & F Charge of GST	233
M3 - Section G Time of Supply	238
M3 - Section H Value of Supply	243
M3 - Section I GST Payment	247
M3 - Section J Input Tax Credit - ITC	251
M3 - Section K Documents Including E-way bill & E_invoice	257
M3 - Section M to P Returns, TDS, TCS, Accounts & records, POS	261

PART 5. CASE STUDIES

Income Tax	267
Goods & Service Tax	279

About the Author

CA Arvind Tuli

FCA

Arvind Tuli is a well-known name in the field of CA education and direct taxation. Over the last 24 years, he has taught taxation to more than 1,50,000 CA and CS students through both face-to-face classroom teaching and online platforms. He is widely respected among students for his conceptual yet exam-oriented teaching methodology, which enables students to understand and internalise the law within the classroom itself. As a result, his students have consistently delivered strong results, with several securing All India highest ranks in CA Inter Taxation and CA Final Direct Tax.

In addition to teaching, he is a leading author in direct taxation with Bharat Law House, one of India's most respected legal publishers. His books are known for their clear structure, statutory linkage, and practical orientation, making them equally valuable for students and professionals seeking a strong conceptual foundation.

His handwritten summary charts are considered a valuable learning resource, as they condense complex taxation concepts into concise, easy-to-retain formats. Guided by his philosophy of "Fun while you learn," his classes are known to be engaging, disciplined, and academically rigorous.

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