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. 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.
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.
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
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.
No candidates can actually prepare for AIBE Exam along with their class 12th exam. They just need to take out time to prepare for the entrance exam.
The candidates can download their Certificate of Practice (CoP) from the link given on the official portal. The candidates can get their CoP by logging with their Enrollment number.
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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
Commonly asked questions
AIBE Exam difficulty level is generally moderate. However, it totally depends on the individual's preparation. Candidates must prepare well for the exam to clear it in first go. Candidates must check the pattern before starting preparation for AIBE Exam.
Candidates should give equal time to all the chapters and topics given in the syllabus. Candidates can also practice the syllabus and mock test. Applicants have to start preparing the topics with high weightage, followed by other topics.
AIBE Exam is tough to crack as its the certification exam. Candidates who will clear the exam will be issued CoP. Candidates must prepare for the exam pretty well to clear in first attempt.
Preparing for the AIBE 2026 exam involves mastering the updated Bare Acts, focusing on high-weightage subjects like Constitutional Law, CrPC, CPC, and IPC/BNS, and solving past-year question papers.
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AIBE Tax Law PYQ PDF Download
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Student Forum
Anything you would want to ask experts?Answered 4 weeks ago
The last date to apply online for the AIBE 22 Application correction is October 30.
S
Contributor-Level 7
Answered 4 weeks ago
The candidates who are in their last year of Law Degree Course and the candidates who have passed the degree course but not registered in the State Bar Council will be required to submit the AIBE undertaking form with their application form.
R
Contributor-Level 6
Answered a month ago
The AIBE 22 registrations were started at allindiabarexamination.com on August 19. The candidates must fill the application before October 27. The candidates who failed in AIBE 21 and 20 can reuse their existing registration IDs and do not need to re-register.
M
Contributor-Level 7
Answered a month ago
No, one cannot get a CoP without having passed the AIBE if one completed his or her education with an LLB degree in or after 2009-2010. Passing the AIBE is mandatory for those who want to practice law on their own after completing an LLB degree from any recognised institution.
A
Contributor-Level 9
Answered a month ago
Candidates who do not meet AIBE passing criteria will not receive the Certificate of Practice. They will have to appear for the exam in the next cycle.
A
Contributor-Level 9
Answered a month ago
AIBE cut-off mark is usually set according to the lowest qualifying marks or percentage required by the examining authority. There might be changes in qualifying requirements as per the examining authority. Candidates are advised to check the latest notification of AIBE.
A
Contributor-Level 9
Answered a month ago
Yes. The qualifying conditions for AIBE vary from one category to another. The cutoff is usually higher for General category candidates compared to SC, ST, and other reserved categories.
A
Contributor-Level 9
Answered a month ago
AIBE Cut-off refers to the lowest percentage of marks required by candidates to qualify for exam. The cut-off is different for every category. Candidates satisfying cut-off criteria are awarded Certificate of Practice.
A
Contributor-Level 9
Answered a month ago
The failure rate for the All India Bar Examination (AIBE) changes every year. It generally ranges between 23% and 51%, varying significantly by session.
A
Contributor-Level 9
Answered a month ago
All India Bar Examination (AIBE) is usually regarded as medium to tough in nature. There is no negative marking at all. The exam comprises questions requiring analysis, and updated criminal law provisions (BNS, BNSS, BSA) have been introduced in it.
A
Contributor-Level 9
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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