Income Tax Interview Questions Asked in CA, CMA & CS Exams
Income Tax is one of the most important and scoring subjects in professional courses like CA (Chartered Accountancy) , CMA (Cost and Management Accountancy) , and CS (Company Secretary) . Apart from written examinations, students are often tested through viva voce, interviews, and practical assessments , where conceptual clarity and application of tax provisions matter the most. This blog covers c ommonly asked income tax interview questions in CA, CMA, and CS exams, along with concise explanations to help aspirants prepare effectively. 1. What is the scope of total income under the Income Tax Act? Answer: The scope of total income depends on the residential status of the assessee: Resident and Ordinarily Resident (ROR): Global income is taxable Resident but Not Ordinarily Resident (RNOR): Income received or accrued in India, and income from business controlled in India Non-Resident (NR): Income received or accrued in India only This concept is frequently tested in CA and C...