Registration - 11 Feb '26 - 30 Apr '26
AIBE Tax Law PYQs with Solution FREE PDF
The Bar Council of India has released the AIBE 21 syllabus. Candidates who are looking forward to appearing in the AIBE 21 Exam 2026 must check it before preparing for the exam. Candidates must note that the AIBE Syllabus was revised last year and three new topics were included; i.e. Bhartiya Nyay Sanhita, Bhartiya Nagarik Suraksha Sanhita, and Bhartiya Sakshya Adhiniyam.
Tax Law is an important topic of the AIBE 21 Syllabus 2026. There will be total of 4 questions from the Tax Law sections and carries 4% weightage in the AIBE Exam. The Bar Council of India will conduct the All India Bar Examination on June 7, 2026. Read further to know the AIBE 21 (XXI) Tax Law syllabus 2026, books to refer to, and free AIBE PYQs for Tax Law with Answers.
- AIBE 21 (XXI) Syllabus 2026-27: An Overview
- AIBE 21 Tax Law Syllabus 2026
- Books to prepare for AIBE 21 Tax Law 2026
- Preparing for Tax Law for AIBE 21 Exam 2026
- AIBE 21 Tax Law PYQs with Answers
- AIBE Tax Law PYQ PDF Download
AIBE 21 (XXI) Syllabus 2026-27: An Overview
The core subjects asked in AIBE 21 question paper 2026 with weightage are as under:
| AIBE Subjects/Syllabus |
No. of Questions |
|---|---|
| 10 marks |
|
| Cr. P. C. (Criminal Procedure Code) & (New) |
10 marks |
| Code of Civil Procedure (CPC) |
10 marks |
| I. P. C. (Indian Penal Code) & (New) |
8 marks |
| Law of Contract, Specific Relief, Property Laws, Negotiable Instrument Act |
8 marks |
| 8 marks |
|
| Evidence Act & (New) Bharatiya Sakshya |
8 marks |
| Law of Tort, including Motor Vehicles Act and Consumer Protection Law |
5 marks |
| Labour and Industrial Laws |
4 marks |
| Alternate Dispute Redressal Including Arbitration Act |
4 marks |
| Law Related to Taxation |
4 marks |
| Public Interest Litigation (PIL) |
4 marks |
| Professional Ethics and Cases of Professional Misconduct under BCI Rules |
4 marks |
| Administrative Law |
3 marks |
| Company Law |
2 marks |
| Environmental Law |
2 marks |
| Cyber Law |
2 marks |
| Land Acquisition Act |
2 marks |
| Intellectual Property Laws |
2 marks |
| Total |
100 marks |
Also read:
| AIBE Law of Contracts with Solutions FREE PDF |
Commonly asked questions
It is must for anyone preparing for AIBE Exam to understand the syllabus and exam pattern properly. Once you get clarity on both, you must prepare a plan to crack AIBE Exam. With dedication and daily practice it is not tough to clear AIBE Exam in first attempt.
The total score in the AIBE is 100 marks, consisting of 100 multiple-choice questions. For each correct answer candidate will be awarded 1 mark. There is no negative marking for incorrect answers.
The AIBE Exam is no longer conducted in open-book format. Candidates will be allowed to carry only bare acts without notes.
AIBE 21 Tax Law Syllabus 2026
Candidates should cover these topics to cover the AIBE 21 Tax Law Syllabus 2026
- Agricultural Income – Meaning of Agricultural Income [Section 2(1A), 10(1)]
- Residence and Scope of Total Income
- Heads of Income (Sections 14-59)
- Income of Other Persons included in Assessee’s Total Income (Sections 60 to 64)
- Assessment
Also Read:
Books to prepare for AIBE 21 Tax Law 2026
Candidates can check list of AIBE Books to refer to prepare for company law below
| Book Name | Author Name |
|---|---|
| Taxmann’s Direct Taxes – Law & Practice | Vinod K. Singhania & Kapil Singhania |
| Direct Taxes – Law and Practice | Girish Ahuja & Ravi Gupta |
| Corporate Taxation | A. C. Dutta |
| Principles of Taxation Law | R. S. Gupta |
| International Taxation in India | A. R. Goyal |
Also Read: Last 30 Days Revision Plan for AIBE (21) Exam 2026
Commonly asked questions
If you have topped while pursuing law there is still some chance. But if you were an average student who have not prepared even once for the exam, it is next to impossible to prepare for the exam in one month.
Both exams are national level. While AIBE is a certification exam, CLAT is an entrance exam to get admission into NLUs. The difficulty level of both the exams are more or less same.
Until 2020, the AIBE Exam used to be conducted in an open-book format. While many students have requested to make it open book again, no decision on this have been taken so far.
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Preparing for Tax Law for AIBE 21 Exam 2026
Some of the tips and tricks to keep in mind while preparing for AIBE 2026 are
- You should learn to manage your time. Give more time to higher weightage subjects.
- Be regular in your studies. Do not take it lightly.
- Create short notes while preparing for a topic. You can refer to these notes during revision.
- As per the previous year's paper analysis, a few questions in the paper are asked about landmark cases. Hence, read those.
- Start with the topics that carry the most weight in the exam.
AIBE 21 Tax Law PYQs with Answers
Candidates can check the Multiple Choice Questions on Tax Law for AIBE 2026 preparation:
Which of the following provision of the Constitution of India states that no tax can be levied or collected except by authority of law?
- Article 246
- Article 256
- Article 260
- Article 265
Ans. D. Article 265
Which of the following would be the first previous year in case of a business or profession newly set up on 31st March, 2020 as per the Income
Tax Act, 1961?
A. Start from 1st April, 2019 and will end on 31st March, 2020.
B. Start from 31st March, 2020 and will end on 31st March, 2020.
C. Start from 1st April, 2020 and will end on 31st December, 2020.
D. Start from 1st January, 2020 and will end on 31st March, 2020.
Ans. B. Start from 31st March, 2020 and will end on 31st March, 2020.
As per the Income Tax Act, 1961 a person is said to be resident of India in any previous year if he had been in India for a period of the following number of days in the previous year:
- 180 days
- 182 days
- 184 days
- 186 days
Ans. B. 182 days
Income is defined under which of the following provision of the Income Tax Act, 1961?
- Section 2(31)
- Section 2(24)
- Section 2(9)
- Section 3
Ans. B. Section 2(24)
Mr. Kapoor purchased a residential house in January, 2021 for 80,00,000. He sold the house in April, 2022 for 94,00,000. In this case, the gain of 14,00,000 arising on account of sale of residential house will be charged to tax under which of the following head?
(A)Income from capital gains
(B)Income from house property
(C) Income from profits and gains from business or profession
(D) Income from other sources
Ans. (A)Income from capital gains
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AIBE Tax Law PYQ PDF Download
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Student Forum
Anything you would want to ask experts?Answered 2 weeks ago
The candidates who have registered for the AIBE exam will require following details to access the admit card-
Login ID and
Password to access the AIBE hall ticket.
C
Contributor-Level 8
Answered 2 weeks ago
No, the exam pattern of AIBE did not face changes this year. The exam will be held for 3 hours duration. Candidates will be asked 100 MCQ based questions.
P
Contributor-Level 8
Answered 3 weeks ago
The AIBE 20 CoP has not been released yet. Candidates must note that Bar Council of India is likely to publish the AIBE CoP in next few weeks.
P
Contributor-Level 8
Answered 3 weeks ago
AIBE Result is not released in offline mode. Candidates will have to visit allindiabarexamination.com. Candidates will have to enter their login details to check the result.
B
Contributor-Level 8
Answered 3 weeks ago
To download the AIBE 21 answer key-
Visit the BCI website.
Login using your registered email address and password.
Now, click on the AIBE XXI Answer Key tab.
D
Contributor-Level 8
Answered 3 weeks ago
BCI will release the AIBE provisional and final answer key online. Candidates can use their registered email address and password to access the answer key.
M
Contributor-Level 8
Answered 3 weeks ago
No, you can not appear for AIBE Exam if you don't have a hall ticket. AIBE Exam is conducted in pen-and-paper mode. Candidates can not appear in any other mode. Candidates can print the admit card by visiting allindiabarexamination.com in case they loose their hall ticket.
A
Contributor-Level 8
Answered 3 weeks ago
The Bar Council of India conducts the All India Bar Examination. The exam is held to award the Certificate of Practice to law graduates. The BCI handles all aspects of the exam, including the syllabus, exam pattern, and registration, which is available on allindiabarexamination.com.
M
Contributor-Level 8
Answered 3 weeks ago
The AIBE syllabus is considered moderate in difficulty, focusing on fundamental legal concepts rather than complex, specialised knowledge. However, since it is no more the open-book exam, candidates have huge syllabus to cover.
A
Contributor-Level 8
Answered 3 weeks ago
No. As per the BCI rules, candidates can not practice in the court of law until they have a certificate of practice. The CoP will be issued only to those who clear the AIBE Exam.
M
Contributor-Level 8
She has over 10 years of experience in the education and publishing sectors. She specialises in exam coverage and content creation. At Shiksha, she writes, analyses, and presents information for students preparing f
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