How To Prepare For CA Inter Group 1 Exams September 2025?

After clearing the foundation examination, stepping in CA Inter Group 1 is like gearing up for another difficult mission. CA intermediate is divided into two groups-Group 1 & Group 2.Out of these two groups CA Inter Group1 is considered as the stepping stone in CA intermediate course. To give both the groups collectively or individually-this decision is entirely up to the student. The CA intermediate level is a bit more difficult and it requires more time and effort when it comes to the preparations and studies. It is very clear that every student  wants to get a good score in his/her CA Intermediate Group 1 examination .Now to achieve this, they require a positive mindset, smart studying techniques and correct methods.

ICAI has formulated difficult yet exciting challenges with its updated regulations. Under the new regulations of ICAI, there are 6 subjects in the entire ca intermediate course 2025.That means Group 1 has three subjects and Group 2 has three subjects. Previously there were 4 subjects in each ca inter group. However, with recent amendments the subjects are 3 in each group. The three subjects of CA inter group 1 are the following:

1.Advance Accounting

2.Corporate And Other Law

3.Taxation

According to the rules of ICAI,the student needs to score at least 40% in each subject and an aggregate of 50% in overall subjects.Students are even eligible for the exemptions when they score 60% in any one of the subjects of ca inter group 1 examination.

The CA inter group 1 September  examinations 2025  are just around the corner and every student has an  intention to outperform the exams with excellent marks. If you’re one of them then this blog will help you with the correct strategy which will help you to crack the examinations with good marks.

Exam Pattern Of CA Intermediate Group 1 2025

You should know how much to study.With a clear understanding of the examination  pattern and structure of CA intermediate group 1, a student can understand what to prepare,where to focus and which part or section in a paper can help them to boost their score percentage..

A proper grasp of the exam pattern helps you to shape your  further preparations.ICAI has set the following standards for theCA inter Group 1 exams 2025:

• Six  subjects are divided into two groups.
• Each Subject is of 100 marks.
• The pattern of the question paper is 70% descriptive + 30% MCQs or objective based.
• Case based questions are asked  in MCQs.
• No negative marking.
• Specific Weightage is given to every topic.

Tip: Familiarity with examination Structure=better understanding+lower anxiety+ higher confidence

Subject Wise Mastery:Tailored Tips For Each Subject of CA Inter Group 1

If you’re prepping up for your CA Intermediate course 2025,then this is the stage where your actual journey for chartered accountancy begins.Unlike foundation, CA intermediate Group1 focuses on conceptual and practical skills.Just think that this group is like a bridge which  connects your basics  with advance knowledge.

Each subject of CA inter group 1 is planned in such a way where a student not only has to memorize certain concepts and fundamentals but also they apply their knowledge to solve real-life scenarios. A student will dive deep into these following subjects while preparing for CA Intermediate Group 1:

1.Advance Accounting

Advance accounting paper is among the core subjects of CA intermediate group 1.This stage is not just about journal entries instead it is about interpreting and analyzing financial information according to professional standards.The  paper of advance accounting  is designed  in such manner where it check the potentiality of the student how well can he/she can:

• Apply the Accounting Standards
• Prepare a financial statement
• Handle different type of account

Advance accounting is all about understanding the complex application of accounting principles.This  subject deals with the following topics such as: 

• Accounting Standard
• Partnership Account
• Amalgamation
• Consolidation of Financial Statement
• Buyback of Securities
• Assets-Based Accounting
  

Application of Accounting Standard or (AS) which consists of 29 standards from AS 1 to AS 29 should be your main focus while preparing for advance accounting.The reason behind this is the weightage of marks in this topic is very high.Therefore you as student you can gain a good score in this paper if you focus well on accounting standard.

Secondly master yourself with the topics related amalgamation as it carries 14 marks. Secondly, topics related to consolidation,internal reconstruction and financial statements also carry good marks weightage.Do focus on those areas as well and score well in your examination.

Tips For Advance Accounting Under CA intermediate Group : 

These are the following tips to score good marks in  this paper of ca inter group 1:

• Study ICAI material:This is because it covers the matter in a well structured manner along with practical questions.
• Study from the books of M.P Vijay Kumar & P.C Tulsian
• Solve past  10 years question paper
• Take mock test papers regularly especially before the beginning of  examination. 
• Make notes for formulas and important points

Corporate And Other Law 

The subject of corporate and other law under CA intermediate Group 1 is one of the most difficult subjects to deal with.The CA inter group 1 corporate and other law syllabus is very vast. As law is all about interpreting and understanding,it is very important to focus on the’why’ behind any topic which you are preparing.Therefore keep your concepts and basics clear while preparing for law.Use revision cards or flashcards for the amendments section.

While you are preparing for this paper of ca inter group 1,your main focus should be on Companies Act 2013,because it carries a high percentage of marks. Secondly the sections under Limited Liability Partnership act have a great scope of making good marks.Thirdly question related amendments in foreign exchange management act (FEMA) 1999 are very common due to the changing economic policies.Lastly, General Clause Act is a small section yet very scoring. This paper of CA inter group 1,trains a student in the  following field:

• Business Rules & Regulations
• Transaction
• Commercial circumstances

Corporate And Other Law is divided into two parts:

• Part 1:Company Law And Limited Liability Partnership Law
• Part 2:Other Laws.
  

Under the Company Law and Limited Partnerships these are the following topics to focus on:

• Preliminary
• Incorporation of Company And Matters Incidental Thereto
• Prospectus and Allotment Of Securities
• Share Capital And Debentures
• Acceptance of Deposit By Companies
• Registration of Charges
• Management And Administration
• Declaration And Payment Of Dividend
• Account of Companies
• Audit And Auditors
• Companies Incorporated Outside India

Under other law,these are the following topics where you should focus on:

• The General Clause Act 1897
• Interpretation Statues
• The Foreign Exchange Management
  

Remember :While  you are giving your examination,be 100% sure while attempting any particular section,this is because if you choose any wrong section you will end up losing your marks.

Tips for Corporate And Other Law under CA intermediate Group 1:

Theses are following tips you should follow while preparing for corporate and other law:

• Make handwritten summarized notes for every chapter you studied.
• Practice past year questions and focus on solving case-studies .
• Make sure to practice MCQs well as they carry 30 marks.
• Audio-visual Techniques are also very helpful in understanding the fundamentals of law.
• Practice from ICAI material,practice manuals,RTPs & MTPS

Taxation

Under CA intermediate group 1,the subject of taxation has a very vital role to play.This subject provides you with the information and knowledge related to the country’s economy.Taxation is all about contributions made by the businesses and individuals in the form of taxes to the government. It is through those businesses and individuals that the government gets the essential taxes which are used in the field of healthcare,education,defense and welfare schemes.Taxation under ca inter group 1 is  introduced  as a separate subject which focuses on not only theoretical but also highly on practical part.This subject under an intermediate group 1 prepares the future chartered accountant  aspirants about:

• How do you deal with real-life scenarios?
• How to file a return?
• How to follow regulations set by the government ?
• Effective Tax Planning?
  

Taxation paper is divided into two following parts where each section is of 50 marks:

• Section A:Direct Tax which deals with Income Tax Law
• Section B:Indirect Tax which deals with Goods And Services
  

Like other papers under ca inter group 1,this paper is also 70% descriptive and 30% objective.

While you are preparing for your taxation, the answer should be given in a particular order as prescribed by ICAI. It is always better to answer your question with provision,section and case law. The heads of income carry a good weightage of marks. So make sure to strengthen this topic very well.Head income involves questions related to income from salaries,house property,business,profession and capital gain.Now in this section you have to execute your  practical skills in order to calculate the income.

Secondly focus on the question related to GST because this section contains 50% to 80% of marks.While preparing this topic your main attention should be on supply,exemption and composition levy scheme.Thirdly questions of TDS and filling return are related to rules and deadlines of the latter.Understand the provision under 115 ABC. Clear your basics related to TDS and TCS .In addition to this clear understanding about the principles of ITC,supply of time,exemptions,GST and tax invoice is also very important.

These are the following topics covered under section A income tax law of CA  intermediate group 1:

• Basic Concept
• Residence And Scope of Total Income
• Head of Income
• Income of other person included in assess’s total income
• Aggregation of income,set off and carry forward off losses
• Deduction from total income
• Advance Tax
• Provision for filing return of income and tax collection at source
• Income Tax Liability

These are the following topics under the section B Goods and Services Tax of CA intermediate group 1:

• GST in India-An introduction
• Supply under GST
• Charge of GST
• Place of Supply
• Exemption from GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax invoices,credit and debit notes
• Accounts and Records
• E-way bill
• Payment of tax
• Tax deduction at resources and collection of tax at source
• Return
  

Tips for Taxation Under CA Intermediate Group 1

These are the following tips while preparing taxation

• Students must cover all the topics as they are inter-related to one another.
• Refer to the material provided to you by ICAI so that you can make yourself acquainted with the examination pattern as well as the type of question.
• Focus on peripheral topics.
• Descriptive questions of taxation are straightforward so never ignore the theory.
• GST based MCQs questions are a bit tricky. Make sure to practice them thoroughly from the practice manuals and model test paper.
• Any new amendment should be understood properly
• After you complete any topic,start solving their question immediately

Like every other subject under ca intermediate group 1 make sure to practice MTPs, RTPs and 10 years for taxation as well.

Tips to Score Well In CA Intermediate Group 1

CA intermediate Group 1 is challenging .This is because the student comes across a humungous syllabus, where he/she  may get confused about where to start and where to end. What to study first and what not to study. Now to solve this problem a student must have a balanced approach when it comes to smart studying and maintaining persistency  in revision and practice. By following certain suggestions and advices in this blog you can score maximum marks for your ca inter group exam September 2025:

1.Make Your Concepts Are Crystal Clear

While you are preparing for your subjects in CA inter group 1, you must make sure that you are clear with your basics and fundamentals well. The reason behind this is without  proper understanding of the basics when you proceed further with your syllabus of CA inter group 1 there will only be confusion. Clarity of basic concepts will help to tackle difficult and tricky questions. 

2.Make Practice Your Daily Habit

Practice makes you perfect. Make sure you practice writing and solving problems regularly.Regular practice will help you in finding your mistakes and from the next time you can work on those mistakes and correct them.Therefore,the more you practice the faster you become accurate before your ca intermediate group 1 examination.

3.Never Avoid Past 10 years/RTP/MTP

Practicing ICAI MTPs/RTPs and past 10 years’ questions will help you to build speed,perfection and confidence. Since these papers are designed according to the ICAI ‘s prescribed examination structure, this will give you a clear idea about questions that are trending and marking style.These study material will also help with the questions that are frequently asked in the subjects of CA  intermediate group 1.

4.Effective Time Management

Time is valuable,no don’t waste it. Preparation of CA inter group 1 subjects requires proper time management. You have to  allocate your time smartly because  the subjects of CA intermediate group 1 involve both practical and theory. If you are focusing more on practical you may miss out on theory and if you focus more on theory you miss out on practical. So you should balance your time well. Distribute your time in such a way where you can focus on practical  as well as on theory.

5.Practice Writing

Presentation  always plays an important role in your answer sheets.This is due to ICAI never overlooks your presentation ,so make sure you practice writing structured answers with proper headings and section references.

6.Stay Motivated And Disciplined

A well disciplined student is always on the path of success.Don’t procrastinate.Follow your schedule well.Stay motivated and optimist while preparing for your ca inter group 1 syllabus.

7.Revison Leads To Success

In CA Inter Group 1,revision is equally important as learning.Continuous revision of accounting standards,important provisions in Law and complicated tax section can help you to retain concepts.A habit of weekly and daily revision will boost your confidence and help you to deal with difficult questions with ease.

Smart Study Strategy-Weekly Timetable To Prepare For CA Intermediate  Group 1

Start Your Preparation from day one.Keep it simple. A complete dedication of 8-9 hours everyday will help you to succeed.This is how you can  divide your time

• Daily practice two practical subject
• One theory based subject everyday
  

Tip : Follow this study rule – study+revise+practice

Follow this schedule while you are preparing for your ca inter group 1

Final Takeaway On CA Inter Group 1

Preparations for CA Intermediate group 1 September examination 2025  requires discipline, smart strategy and continuous practice. The journey is a bit challenging but with correct balance of conceptual understanding and problem solving technique you can crack your examinations. Focus on mastering these three subjects -accounting, taxation and corporate law. Every subject should be given equal importance as every topic in that particular subject carries a certain weightage. Daily revision/RTPs/MTPs/PTYs can further strengthen your prep for CA  Intermediate group 1 examination. Remember CA Inter Group 1 is not a last minute preparation rather it is a steady growth everyday.

Frequently Asked Question About CA Intermediate Group 

Q1.How time does it take to prepare for CA Inter Group 1?
Ans-According ICAI syllabus student needs 8 months to complete all the subjects in ca inter group 1

Q2.How many attempts are allowed in CA Inter Group 1?
Ans2-There is no limitations when it comes to attempts in ca intermediate group 1

Q3.How time do a CA intermediate group 1 student has to give everyday?
Ans- CA inter group 1 student needs to allocate 8-9 hours daily.

Q4.What is the most scoring subject of ca inter group 1?

Ans-Advance Accounting is the subject where a student can score maximum.

Q5.What are the passing marks in ca inter group 1?

Ans-Student needs to score 40% in each subject and an aggregate of 50% in overall subjects.Student needs to score at least 200 marks out of 400