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Concepts · CA Intermediate/Taxation (Income Tax + GST)

Taxation (Income Tax + GST)

Ch 1 · Basics & Residential Status (Income Tax)

5 concept points · 2 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

⭐ Important points (exam-critical)

  • ⭐AY 2025-26 corresponds to PY 2024-25.
  • ⭐Crew of Indian ship: count of days adjusted (continuous discharge certificate).
  • ⭐Indian citizen leaving India for employment: 182 days threshold (not 60).
  • ⭐Section 6(1A) ROR-from-Sec-6(6) test introduced from AY 2021-22 onwards.

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