Frequently Asked Questions

As per CBDT Notification II dated 14.05.2025, the ITO/ITI Departmental Examination 2025 is scheduled as follows:

• Paper 1 (IT Law & Computation): Monday, 08.09.2025
• Paper 2 (Adv. Accountancy / Book Keeping): Tuesday, 09.09.2025
• Paper 3 (Allied Laws): Wednesday, 10.09.2025
• Paper 4 (Combined Practical / Office Procedure): Thursday, 11.09.2025

Application window: 23 May 2025 to 23 June 2025 at www.incometaxindia.gov.in.

The Departmental Examination 2025 for ITO and ITI is held in Online Mode (Computer-Based Test), as per the Amended Departmental Examination Rules 2009 (effective from 2023 examination onwards). The only exception is:

• ITO Paper 4 (Income Tax & Accountancy — Combined Practical) — This is conducted in Offline/Subjective mode, with answers written in a physical booklet provided by the department. Books allowed: IT Act & Rules, CBDT Publications, Ready Reckoner.
• MS Paper 2 (Office Procedure) — Also conducted with books allowed.

For all objective papers: 1/8th mark (0.125) is deducted for every incorrect answer. This applies to ITI, ITO and MS objective papers.

Toppers11 implements this exact scheme in all our mock tests so you get accurate score predictions.

As per the CBDT Notification 2025, the maximum number of chances for appearing in the departmental examination is limited to 10 for all categories of candidates, including SC/ST candidates availing betterment chance.

Important: Candidates who have already qualified a paper/examination are not eligible to re-appear in that paper, except for betterment candidates who have qualified the entire examination as a reserved category candidate.

• Paper 1: Income Tax Law & Computation — 150 MCQs, 150 Marks, 3 Hours (Objective, without books)
• Paper 2: Book Keeping (Accounts) — 100 MCQs, 100 Marks, 2 Hours
• Paper 3: Allied Laws — 100 MCQs, 100 Marks, 2 Hours
• Paper 4: Office Procedure — 100 MCQs, 100 Marks, 2 Hours

All papers are objective type (MCQ) without books, except where mentioned. Negative marking 1/8th applies to all.

• Paper 1: Income Tax Law & Computation (including Case Laws) — 100 MCQs, 100 Marks, 2 Hours
• Paper 2: Advanced Accountancy — 100 MCQs, 100 Marks, 2 Hours
• Paper 3: Allied Laws — 100 MCQs, 100 Marks, 2 Hours
• Paper 4: Income Tax & Accountancy (Combined Practical) — Subjective, 100 Marks, 3 Hours (With IT Act & Rules)

Part A (Approx. 55 Marks):

• General Terminologies, Tax Rates, Surcharge and Cess
• Income under head Salary
• Income under head House Property
• Income under head PGBP (Profit & Gain from Business/Profession)
• Income under head Capital Gain
• Income under head Other Sources (IOS)
• Deductions under Section 80
• Advance Tax, Interest u/s 234A/B/C
• Set-off and Carry Forward of Losses
• TDS and TCS
• Taxability of Partnership Firm and Partners
• Miscellaneous: Clubbing, Cash Limits (S-68/69/269), Trust Provisions, S-14A, MAT/AMT, Agriculture Income, Residential Status, Deemed Income
• Black Money, Benami and Wealth Act

Part B (Approx. 45 Marks): Assessment Procedures, Penalties, Settlement Commission, Appeals & Revisions, Advance Rulings, Search & Seizure, Refunds, Tax Recovery, Transfer Pricing, Other Topics.

ITI Allied Laws (100 Marks):

• Transfer of Property Act (~13 marks)
• Right to Information Act, 2005 (~15 marks)
• Civil Procedure Code (~13 marks)
• The Indian Registration Act, 1908 (~12 marks)
• The Indian Trust Act, 1882 (~13 marks)
• The Indian Succession Act, 1925 (~20 marks)
• Hindu Law (~14 marks)

ITO Allied Laws (100 Marks): Transfer of Property Act, RTI Act 2005, Civil Procedure Code, Indian Contract Act, Companies Act 2013, Indian Partnership Act 1932, IT Act 2008, Hindu Law.

Part A — Income Tax (50 Marks): Appeal, CAP, Search & Seizure, Assessment Procedures, Notices, Collection & Recovery, Refunds, Periodical Reports, CBDT Instructions, Reopening of Assessments, Time Limitations, Write-off of Taxes.

Part B — Service Rules (50 Marks): Fundamental Rules (definitions, pay, leave, joining time), Supplementary Rules (Medical Certificate, TA, Service Records), CCS (Conduct) Rules 1964, Delegation of Financial Powers Rules 1958, Pension/Gratuity, GPF Rules, CCS (R.O.P.) Rules, General Financial Rules.

• Accounting Cycle — Journal, Ledger, Trial Balance, Financial Statements (~10 marks)
• Partnership — Admission, Retirement, Death, Dissolution (~16 marks)
• Joint Venture (~4 marks), Consignment (~3 marks)
• Company Accounts (~6 marks)
• Accounting Standards: AS-1,2,3,7,9,10,11,14,19 (~23 marks)
• Depreciation and Hire Purchase (~10 marks)
• Subsidiary Books, BRS, Errors & Rectification, Bills Transactions
• Miscellaneous Theory (CSR, Analysis & Interpretation of Financials)

Yes. ITO Paper 1 carries approximately 15 marks for Case Laws. The official list (illustrative, subject to modification) includes landmark Supreme Court decisions such as:

• Chelapalli Sugars Ltd. Vs. CIT — 98 ITR 167 (SC)
• Mc. Dowell and Co. Ltd. Vs. Commercial Tax Officer — 154 ITR 148 (SC)
• CIT Vs. Kelvinator of India Ltd. [2010] — 320 ITR 0561 (SC)
• T.R.F. Ltd. Vs. CIT [2010] — 323 ITR 0397 (SC)
• Goetze (India) Vs. CIT — 284 ITR 323 (SC)
• And 10 more listed in the official syllabus

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Yes, Toppers11 is fully mobile-responsive. The test interface works on smartphones, tablets, and desktops. For the best experience during timed mock tests, we recommend using a laptop or desktop — similar to the actual online exam environment.

• Section-wise navigation (switch between sections anytime)
• Colour-coded question palette (Not Visited, Answered, Not Answered, Marked for Review, Answered & Marked for Review)
• Mark for Review function (just like the actual exam)
• Countdown timer with visual warnings (last 10 min & 5 min)
• Auto-submit on timer expiry
• Detailed result screen with correct/wrong/skipped counts
• Full solutions panel with correct answer highlighted
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Yes. Each mock test in your plan can be taken multiple times within your 1-year access period. Your latest attempt's result will be shown. We recommend reviewing solutions thoroughly after each attempt before retaking.