CA INTER CRACKER TAXATION (for Sept. 2024/Jan. 2025 Exams | A.Y. 2024-25) BY TAXMANN

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 8th 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:
  o Income Tax Law
  o GST
  o MCQs & Integrated Case Studies | Income Tax
  o MCQs & Integrated Case Studies | GST
• [Comprehensive Coverage] Coverage of this book includes:
  o Past Exam Questions & Answers, including:
  § CA Intermediate May 2024 – Taxation
  o Application Based MCQs
  o 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
  o Basic Concepts
  o Residence and Scope of Total Income
  o Incomes which do not form part of total income
  o Income from Salaries
  o Income from House Property
  o Profits and Gains from Business or Profession
  o Capital Gains
  o Income from Other Sources
  o Clubbing of Income
  o Set off and Carry Forward of Losses
  o Deductions from Gross Total Income
  o Agricultural Income
  o Computation of Total Income and Tax Payable
  o Advance Tax, TDS and TCS
  o Filing of Return
• GST
  o GST in India – An Introduction
  o Supply under GST
  o Charge of GST
  o Place of Supply
  o Exemptions from GST
  o Time of Supply
  o Value of Supply
  o Input Tax Credit
  o Registration
  o Tax Invoice, Credit and Debit Notes
  o Accounts and Records
  o E-Way Bill
  o Payment of Tax
  o Tax Deduction at Source & Collection of Tax at Source
  o Returns
• MCQs & Integrated Case Studies | Income Tax
  o Multiple Choice Questions (MCQs)
  o Integrated Case Studies
• MCQs & Integrated Case Studies | GST
  o Multiple Choice Questions (MCQs)
  o Integrated Case Studies