PAPER - 3
TAXATION
ABC ANALYSIS
AND SURE SUCCESS STRATEGY
CATEGORY ACCURACY OF MCC
ABC Analysis & Sure Success Strategy provided ICAI Exam
by MCC for CA Intermediate May 2025 May
2025
CATEGORY - A 88 88
CATEGORY - B 24 28
TOTAL (A + B) 112 116
CATEGORY - C 17 13
129 129
ABC ANALYSIS
FOR CA INTERMEDIATE SEPTEMBER 2025 ONWARDS
PAPER -3
TAXATION
CATEGORY A
INCOME TAX LAW AVERAGE
MARKS
Chapter 2 Residence and Scope of Total Income 5
Chapter 3 Heads of Income
Unit 1: Salaries 4
Unit 2: Income from House Property 2
Unit 3: Profits and Gains of Business or 2
Profession
Unit 4: Capital Gains 5
Unit 5: Income from Other Sources 4
Chapter 4 Income of Other Persons included in 3
Assessee’s Total Income
Chapter 5 Aggregation of Income, Set-off and Carry 5
Forward of Losses
Chapter 6 Deductions from Gross Total Income 3
Chapter 9 Income Tax Liability - Computation and 15
Optimisation
Chapter 1 Basic Concepts 3
GOODS AND SERVICE TAX
Chapter 3 Charge of GST 4
Chapter 5 Exemptions from GST 4
Chapter 7 Value of Supply 4
Chapter 8 Input Tax Credit 16
Chapter 9 Registration 4
Chapter 12 E-Way Bill 2
Chapter 1 GST in India - An Introduction 3
TOTAL OF A CATEGORY 88
CATEGORY B
INCOME TAX LAW AVERAGE
MARKS
Chapter 8 Provisions for filing Return of Income and Self- 8
assessment
GOODS AND SERVICE TAX
Chapter 10 Tax Invoice: Credit and Debit Notes 2
Chapter 15 Returns 4
Chapter 6 Time of Supply 3
Chapter 4 Place of Supply 5
Chapter 11 Accounts and Records 2
TOTAL OF B CATEGORY 24
CATEGORY C
INCOME TAX LAW AVERAGE
MARKS
Chapter 7 Advance Tax, Tax Deduction at Source and 5
Introduction to Tax Collection at Source
GOODS AND SERVICE TAX
Chapter 13 Payment of Tax 4
Chapter 2 Supply under GST 5
Chapter 14 Tax Deduction at Source and Collection of Tax 3
at Source
TOTAL OF C CATEGORY 17
GRAND TOTAL OF (A + B + C) CATEGORY 129
