TaxSaral

Quiz / For CA Final

Section Identifier

Each question shows a section number of the Income Tax Act 2025 and you choose what it deals with. Work through the Act chapter by chapter, following its official chapters and parts. The wrong options come from neighbouring sections of the same chapter, so you learn to tell apart the ones that are easy to confuse. Every answer also gives the corresponding section of the Income Tax Act 1961.

quizzes across all 23 chapters
26
quizzes across all 23 chapters
sections
535
sections

Chapters I–III

Preliminary, Basis of Charge & Excluded Incomes

Sections 1–12 · 12 questions

Chapter IV, Parts A–C

Heads of Income, Salaries & House Property

Sections 13–25 · 13 questions

Chapter IV, Part D

Profits and Gains of Business or Profession

Sections 26–46 · 21 questions · Set 1 of 2

Chapter IV, Part D

Profits and Gains of Business or Profession

Sections 47–66 · 20 questions · Set 2 of 2

Chapter IV, Parts E–F

Capital Gains & Income from Other Sources

Sections 67–95 · 29 questions

Chapters V–VII

Clubbing, Aggregation & Set-off of Losses

Sections 96–121 · 26 questions

Chapter VIII, Parts A–B

Deductions in respect of Certain Payments

Sections 122–137 · 16 questions

Chapter VIII, Parts C–E

Deductions in respect of Certain Incomes

Sections 138–154 · 17 questions

Chapters IX–X

Rebates, Double Taxation Relief & Avoidance of Tax

Sections 155–177 · 23 questions

Chapters XI–XII

GAAR & Mode of Payment

Sections 178–189 · 12 questions

Chapter XIII, Parts A–D

Special Rates, New Tax Regimes, MAT & AMT

Sections 190–206 · 17 questions

Chapter XIII, Parts E–G

Non-Residents, Pass-through Entities & Tonnage Tax

Sections 207–235 · 29 questions

Chapter XIV

Tax Administration

Sections 236–261 · 26 questions

Chapter XV and Chapter XVI, Part A

Return of Income & Assessment

Sections 262–291 · 30 questions

Chapter XVI, Part B

Assessment of Search Cases

Sections 292–301 · 10 questions

Chapter XVII, Part A

AOPs, Firms, HUFs & Other Persons

Sections 302–331 · 30 questions

Chapter XVII, Part B

Registered Non-Profit Organisations

Sections 332–355 · 25 questions

Chapter XVIII, Part A

Appeals

Sections 356–374 · 19 questions

Chapter XVIII, Parts B–D

Repetitive Appeals, Revision & Dispute Resolution

Sections 375–389 · 15 questions

Chapter XIX, Parts A–C

TDS, TCS & Advance Tax

Sections 390–410 · 21 questions

Chapter XIX, Parts D–F and Chapter XX

Recovery, Interest, Fees & Refunds

Sections 411–438 · 28 questions

Chapter XXI

Penalties

Sections 439–456 · 16 questions · Set 1 of 2

Chapter XXI

Penalties

Sections 457–472 · 16 questions · Set 2 of 2

Chapter XXII

Offences and Prosecution

Sections 473–498 · 26 questions

Chapter XXIII

Miscellaneous

Sections 499–517 · 19 questions · Set 1 of 2

Chapter XXIII

Miscellaneous

Sections 518–536 · 19 questions · Set 2 of 2

Quizzes follow the official chapters and parts of the Income Tax Act 2025: small chapters are taken together and the longest are split into sets. Answers are the official section headings, and the old 1961 sections follow ICAI’s tabular mapping — the same data as the 1961 → 2025 section mapping.