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
|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
|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|