Weightage of Marks for CA Intermediate Paper 4 Taxation – AUBSP

CA Inter Paper-4 Chapter-wise weightage: 4th subject weightage of marks for CA Intermediate Dec 2021. Marks distribution for CA Intermediate Paper-4 Taxation. The CA Institute published skill-wise and section wise weightage for tax paper of CA Intermediate course.

The Board of Studies (BoS) of the Institute of Chartered Accountant of India (ICAI) has assigned weightage of marks to various sections of tax paper. This facility would help you to plan your studies in a structured manner for the coming CA Intermediate Nov term of ICAI examinations to be conducted in the month of Dec 2021.

Accordingly, each subject has been divided into various topics and all topics have been grouped into sections. Weightage range has been assigned to these sections. Tax question paper shall take into consideration the weightage range assigned to different sections.

Following are the detail section wise and chapter-wise weightage of marks assigned to the Paper-4 Taxation of CA Intermediate course examination to be held in December 2021 under New Scheme of Education and Training.

CA Intermediate Paper-4 Chapter-wise Weightage Dec 2021

Following table show you the weightage of marks for each chapter in Taxation paper for the coming December 2021 exams:

Chapter Name Weightage of Marks
Sec-A: Income-tax Law 60 Marks
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
Chapter 4: Heads of Income

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

10-14 Marks
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
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

Unit I: Time of Supply
Unit II: Value of Supply

10-12 Marks
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

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