Let’s face it — Income Tax in CA Inter is no joke.

There’s TDS, deductions, capital gains, slab rates, exemptions, clubbing, and too many section numbers that start looking like OTPs after a while.

“Is 80D for health insurance or 80C?”
“Was capital gain on equity taxed under Section 112A or 111A?”
“What was the threshold for 194C again?”

If this sounds like you, you’re not alone. But don’t worry — you don’t need to memorize the Act like a robot. You just need to understand the patterns, visualize the numbers, and revise smartly.

Here’s how to do just that.

The Real Challenge: Too Many Sections, Too Little Time

Income Tax is both logical and number-heavy. The good news? You don’t need to remember every single section. You need to master the important ones and understand how to apply them in practical problems.

✅ Step-by-Step Strategy to Remember Sections & Computations

1️⃣ Use Chunking: Group Sections by Category

Your brain loves structure. Instead of learning section numbers randomly, group them by topic:

Once grouped, make topic-wise flowcharts or tables. It makes revision a breeze.

2️⃣ Create Visual Triggers for Important Sections

Turn dull numbers into memorable visuals:

• Section 80C = C for “Common” deductions (LIC, PPF, ELSS — all the basics)
• Section 44AD = A for “Andeywala” (Presumptive income for small businesses)
• Section 139 = 1-3-9 = “I-3-9” = “I file Return”

Silly? Yes. But that’s how your brain retains under pressure.

3️⃣ Use Story-Based Memory for Deductions

Imagine a character — let’s say Raj, a salaried CA aspirant:

• Raj pays LIC premium → 80C
• Has health insurance for parents → 80D
• Took education loan → 80E
• Has a disabled sibling → 80DD
• Invests in NPS → 80CCD(1B)

Now, Raj’s story = your deduction map.

4️⃣ Make a 1-Page Summary Sheet (Gold for Revision)

Create a 1-page handwritten table of:

• Section No.
• What it’s about
• Limit/Threshold
• Applicability/Exceptions

Example:

Paste it on your wall or keep it in your pocket during revisions.

5️⃣ Solve Computation Questions Back-to-Back

Don’t just read provisions — APPLY them.

Pick 5 questions of one topic from:

• ICAI Module
• Past RTPs/MTPs
• Practice Manual

Solving the same topic back-to-back reinforces the formula and section automatically. Do 5 capital gain sums in a row — you’ll never forget 112A again.

🎯 Most Important Sections to Master for CA Inter

🔹 Income Heads

• 15 – Salary
• 22 – House Property
• 28 – Business/Profession
• 45 – Capital Gains
• 56 – Other Sources

🔹 Deductions

• 80C, 80CCC, 80CCD
• 80D, 80DD, 80E
• 80G (Donations), 80TTA/TTB, 80U

🔹 Exemptions

• 10(10) – Gratuity
• 10(13A) – HRA
• 10(14) – Special Allowances
• 10(38)/112A – Capital Gains on Shares

🔹 TDS

• 192 – Salary
• 194C – Contractor
• 194J – Professionals
• 194A – Interest (Non-Sec.)

🔹 Other

• 139 – Return Filing
• 234A/B/C – Interest for Delay
• 234F – Late Filing Fee

🧩 Bonus Tips to Make It Stick

🔁 Daily 5-Minute Recap – Revise 5 sections each morning
🧾 Use Sticky Notes – Color-coded for heads/deductions/TDS
🧪 Teach a Friend – Best way to test your memory
🧠 Mock Tests with Section Recall – Before each test, list the sections you’ll use — no peeking!

🚀 Final Words: Income Tax is a Score Booster

Once you understand the structure and practice enough sums, IT becomes one of the most scoring subjects in CA Inter.

So don’t just memorize — connect the logic, visualize the flow, and revise the right way. With the right approach, remembering sections becomes as easy as recalling song lyrics.

🔗 Join 10,000+ CA Students using our Test Series to study smarter and create your own academic brand. Structured tests with detailed feedback.

Useful Resources

• ICAI Official Site
• How to Get AIR in CA Inter
• CA Final Test Series
• Join Instagram Study Channel