CA Inter Taxation Cracker By CA K M Bansal in PaperBack Mode. This Book is beneficial for Sep 25 and Jan 26 attempts.

Taxation | CRACKER is a comprehensive study companion designed to help CA-Intermediate (Group I) students master Paper 3 – Taxation (Income Tax & GST). This book provides an in-depth understanding of core concepts alongside exam-oriented practice. From Previous Exam Solved Papers to Application-Based MCQs and Integrated Case Studies, this resource is tailored to equip candidates with the skills and confidence to tackle their upcoming examinations.

The Present Publication is the 11^th Edition for the Sept. 2025/Jan. 2026 Exams. This book is authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:

• [Comprehensive Past Exam Coverage] Includes questions from previous CA-Intermediate Taxation exams up to May 2025
• [Chapter-wise Marks Distribution & Trend Analysis] Gives a quick overview of how marks have been allocated historically, helping students identify the high-weightage area
• [Chapter-wise Comparison with ICAI Study Material] Ensures alignment with the official syllabus and highlights where the content matches or expands upon the Institute's material
• [Selected Questions from RTPs & MTPs] Integrates Revision Test Papers (RTPs) and Mock Test Papers (MTPs) of ICAI to offer diverse question patterns
• [Updated Solutions] Answers are modified as per A.Y. 2025-26 and the latest GST laws, ensuring total relevance and accuracy
• [Application-based MCQs & Integrated Case Studies] Enhances conceptual clarity and practical application, crucial for tackling new exam patterns
• [Exam-centric Approach] helps students focus on frequently tested areas
• [Ideal for Self-study] as the language is structured to guide learners from basic to advanced levels

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

CA. (Dr.) K.M. Bansal is an Associate Professor in the Department of Commerce, Dr. B.R. Ambedkar College, University of Delhi. He is a Gold Medalist from Shri Ram College of Commerce and University Rank Holder in M.Com. He has done M.Phil. (Accounting and Finance) from Delhi School of Economics, University of Delhi. He has been a Guide for students of M.Phil. He is also a member of the Institute of Chartered Accountants of India. Dr. Bansal is holding a vast professional teaching experience of more than two decades. He is also associated with ICAI and ICSI as a visiting faculty. He has been a speaker at various conferences, seminars and workshops organized by ICAI.