CA Intermediate

You cannot cover CA Intermediate syllabus in your first attempt. You need to give at least six to 12 months to the course. The CA Inter has six papers and every paper has a number of chapters. And every topic requires time. However, if you have appeared for CA Inter exam before and it's your second or third attempt, you can cover the syllabus in less time than before, as you would be fairly familiar with the topics and difficulty level.

Topics covered in Goods and Services Tax chapter of CA Intermediate are:

• GST in India – An Introduction
• Supply under GST
• Charge of GST
• Place of Supply
• Exemptions from GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice; Credit and Debit Notes
• Accounts and Record
• E-Way Bill
• Payment of Tax
• Tax Deduction at Source and Collection of Tax at Source
• Returns

The following topic are covered in the Income Tax Law of Taxation paper of CA Inter:

• Salaries
• Income from House Property
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Income of Other Persons included in Assessee's Total Income
• Aggregation of Income, Set-Off and Carry Forward of Losses
• Deductions from Gross Total Income
• Advance Tax, Tax Deduction at Source and Tax Collection at Source
• Provisions for filing Return of Income and Self Assessment
• Income Tax Liability – Computation and Optimisation
  
  

CA Intermediate is a high difficulty level exam and pass percentage is quite low (25 to 30%). Most of the students usually take 2-3 attempts to clear CA Inter exams. To be able to clear the course level one needs to study hard and in a focused manner. However, there is no limit to number of attempts. One can appear for the CA Inter exams until they clear it.

There is no sectional time limit in CA Intermediate exam. Candidates have to time themselves well so that they are able to cover a good number of questions in the given time limit (3 hours or 2 hours). To manage the time well, candidates must first decide how many questions they have to solve (subjective -70 questions as well as objective- 30 questions). Then divide the time between the two.  

Passing marks in CA Intermediate exam is 40% per paper and 50% overall. there are six papers in CA Intermediate. Students who do not score 40% in any of the paper, will have to reappear in the exam. 

Total marks of every CA Intermediate paper is 100. This course level has six paper so the total marks is 600. CA Inter result is prepared on the basis of candidate's score in all 6 papers and the percentage is announced out of 600. Candidates have to pass in all the six papers to clear the CA Intermediate level.

CA Inter admit card is session specific. Students cannot use the admit card of one exam phase for another. Just like, students have to register for CA Inter exam of a specific phase, basis eligibility., they need to present the admit card of that specific phase for appearing in the exam. Meaning, a candidate cannot use their CA inter admit card of May session for appearing in November session.