Taxation (Tax) | CRACKER

This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new scheme of ICAI.

This book is a valuable tool for students aiming to excel in their CA Intermediate examinations, providing comprehensive and up-to-date resources.

The Present Publication is the 10th Edition for the CA-Inter | New Syllabus | May/Sept. 2025 Exams. This book is authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:

Strictly as per the New Syllabus of ICAI
[Structured Sections] This book is divided into four sections:
Income Tax Law
GST
MCQs & Integrated Case Studies | Income Tax
MCQs & Integrated Case Studies | GST
[Comprehensive Coverage] Coverage of this book includes:
Past Exam Questions & Answers, including:
CA Intermediate | January 2025 ? Taxation
Application Based MCQs
Integrated Case Studies
[Updated Solutions] are provided as per the Assessment Year 2025-26 and the Latest GST Law
[Marks Distribution] is provided chapter-wise from Jan. 2021 onwards
[Previous Exam Trend Analysis] from Nov. 2022 onwards
[ICAI Study Material Comparison] is provided chapter-wise
Contents of this book are as follows:

Income Tax Law
Basic Concepts
Residence and Scope of Total Income
Incomes which do not form part of total income
Income from Salaries
Income from House Property
Profits and Gains from Business or Profession
Capital Gains
Income from Other Sources
Clubbing of Income
Set off and Carry Forward of Losses
Deductions from Gross Total Income
Agricultural Income
Computation of Total Income and Tax Payable
Advance Tax, TDS and TCS
Filing of Return
GST
GST in India ? An Introduction
Supply under GST
Charge of GST
Place of Supply
Exemptions from GST
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Accounts and Records
E-Way Bill
Payment of Tax
Tax Deduction at Source & Collection of Tax at Source
Returns
MCQs & Integrated Case Studies | Income Tax
Multiple Choice Questions (MCQs)
Integrated Case Studies
MCQs & Integrated Case Studies | GST
Multiple Choice Questions (MCQs)
Integrated Case Studies