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Revision Test Paper
May 2025
Paper 3

CA Intermediate RTP May 2025 Taxation: Income Tax & GST (Paper 3)

The CA Intermediate Taxation RTP for May 2025 covers Income Tax Law (60 marks) and GST (40 marks). Income Tax sections cover heads of income, deductions, set-off & carry-forward, and assessment procedures. GST covers levy, supply, ITC, registration, and returns. This is widely considered the most preparation-intensive paper at Intermediate.

What This Paper Covers

Income Tax is 60% of the paper — heads of income and deductions under Chapter VI-A are perennial focus areas

GST questions test both conceptual knowledge and numerical computation — both must be exam-ready

RTP is updated to reflect Finance Act amendments applicable to the sitting — only use the current RTP

3 Tips to Crack This Paper

1

For Income Tax, master the computation format for individual income — all heads, clubbing, set-off sequence, deductions from GTI, and tax computation with rebates. Practice this sequence until it's automatic.

2

For GST, focus on the Place of Supply rules — these determine whether CGST+SGST or IGST applies, and mistakes here cascade through the entire question.

3

Link your RTP revision to Intucate's adaptive Taxation module, which keeps questions updated per Finance Act amendments so you don't accidentally study outdated provisions.

CA Intermediate RTP May 2025 – Taxation: Income Tax & GST (Paper 3)

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