Taxation (Tax) | CRACKER | By K.M. Bansal & Sanjay Kumar Bansal | CA Intermediate | New Syllabus | Jan./May 2025 Exams

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 8^th Edition for the CA-Inter | New Syllabus | Sept. 2024/Jan 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 May 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 May 2019 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