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 9^th Edition for the CA-Inter | New Syllabus | Jan./May 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 | September 2024 – Taxation
  • Application Based MCQs
  • Integrated Case Studies
• [Updated Solutions] are provided as per the Assessment Year 2024-25 and the Latest GST Law
• [Marks Distribution] Chapter-wise marks distribution from Nov. 2020 onwards
• [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