Padhuka’s CA Inter Taxation By CA G.Sekar for Sep 26 & Jan 27 Exam

CA Inter Taxation By CA G.Sekar for Sep 26 & Jan 27

CA Inter Taxation By CA G.Sekar for Sep 26 & Jan 27

This “Padhuka’s Practical Learning Series Taxation” comes in a Single volume with refreshing style and presentation, with the following special features –

1. Complete Coverage of the Income Tax Act, 1961 as applicable for the CA Inter New Syllabus – September 2026, and January 2027.
2. Covers Direct and Indirect Taxes – Income Tax & Goods and Services Tax (GST) discussed elaborately and in lucid fashion.
3. Provisions of Law presented in a systematic and structured way.
4. Incorporation of Circulars, Notifications and up-to- date Case Law in relevant Chapters.
5. Latest Amendments made by Finance Act, 2025 highlighted & marked for easy reference.
6. Solved Illustrations as a guidance to the Student on how to present answers in the Examinations with solved Past Examination Question papers and RTP under respective chapters.
7. Quick Understanding of the topics / concepts by using Tables and Flowcharts.
8. Chapter Overview at the beginning of each Topic, to guide the student through the Topic and its Detailed Contents.
9. Fast Track Referencer for quick revision of all Topics both for Income Tax and GST Law, including relevant Forms and Rules Index exclusive for GST Law.

Content

INCOME TAX

• Basic Concepts in Income Tax Law
• Residential Status and Taxability in India
• Exemptions under Income Tax Act
• Income from Salaries
• Income from House Property
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Income of Other Persons included in Assessee’s Total Income
• Set off and Carry Forward of Losses
• Deductions under Chapter VI-A
• Rebate and Relief
• Advance Tax & Interest
• Agricultural Income
• Alternate Minimum Tax (AMT)
• Taxation of Individuals
• Taxation of HUF
• Return of Income
• Tax Deducted at Source

Goods and Services Tax (GST)

• Basic concepts of GST
• GST – Levy and Collection of Tax
• GST – Exemptions
• Time and Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit and Debit Notes
• Payment
• Returns
• Accounts & Records

** Sec 45(1B) and Sec 45(4) are Excluded from Syllabus

About the Author

Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region – C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.