CA Inter Combo Income Tax including GST (Theory & Practice) Vinod K Singhania Sep 25 / Jan 26 Exam

Students’ Guide to Income Tax & GST remains the benchmark reference for understanding—direct taxation under the Income-tax Act and indirect taxation under the Goods and Services Tax (GST) regime. Meticulously revised to reflect every Finance Act amendment, circular, notification and judicial pronouncement, this Edition preserves the text’s hallmark clarity while incorporating a paired illustration–exercise pedagogy that enables readers to progress from statutory comprehension to confident computational proficiency.

This book is intended for the following audience:

• Professional Programme Candidates – CA (Inter/IPCC), CS (Executive), CMA (Intermediate), CFA (India); Aligns precisely with ICAI, ICSI and ICMAI syllabi; includes fully solved past-exam questions (2019-2024)
• Undergraduate & Postgraduate Scholars – B.Com., BBA, BMS, M.Com., MBA, LL.B; Converts dense legislation into step-wise reasoning, fostering conceptual clarity and application skills
• Academicians & Trainers – Offers ready-to-teach modules with numbered paragraphs, classroom-tested illustrations and recapitulations
• Civil-service & Regulatory-body Aspirants – Provides an authoritative yet accessible treatment of taxation, a core component of many competitive examinations
• Finance Executives & Self-learners – Functions as a ‘desk-ready’ manual for day-to-day compliance, return preparation and strategic tax planning

Students’ Guide to Income Tax & GST

The Present Publication is the 73^rd Edition | 2025-26, amended upto 15^th May 2025. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features:

• [Bifurcated Architecture] Mirrors academic syllabi and professional-exam blueprint
  • Unit 1 – Income-tax | 19 Chapters
  • Unit 2 – GST | 15 Chapters
• [Pedagogical Precision] 500+ original solved illustrations immediately juxtaposed with 500+ unsolved exercises
• [Professional-exam Integration] CA (Inter/IPCC) question (May 2019 – Nov 2024) solved as per A.Y. 2025-26 provisions; GST problems answered under the law effective 15^th May 2025
• [Flag System] Paras and problems critical for CA/CS/CMA are specially flagged yet remain valuable to high-achieving university learners
• [Teach-yourself Methodology] Numbered micro-lessons, step-wise computations, margin call-outs and end-of-chapter Point-wise Recap enable self-study
• [Jurisdictional Currency] Incorporates the latest Finance Act, recent CBDT/CBIC circulars, advance rulings and key Supreme Court/High Court decisions
• [Examination Speed-tools] Tax rate tables, depreciation schedules and consolidated deduction charts for rapid recall under timed conditions
• [Additional Help for Unsolved Exercises] The companion publication ‘Students’ Guide to Income-Tax – Problems & Solutions’ offers a more extensive range of solved questions, including contemporary issues
• [Authorial Authority] The authors combine academic rigour with deep industry engagement, ensuring a treatment that is technically impeccable yet pedagogically intuitive
• [Adoption Endorsement] Recommended by leading Central & State universities and accounting/management institutes across India

Students’ Guide to Income Tax & GST: Problems & Solutions is a comprehensive and meticulously updated resource, designed to equip students and professionals with practical and exam-oriented mastery of India’s income tax and GST laws. This book provides a unique blend of lucid explanations, conceptual clarity, and a robust problem-solving approach.

This book is intended for the following audience:

• CA Intermediate, CS Executive, CMA Aspirants – Ideal for candidates preparing for upcoming professional examinations with a focus on the most relevant, exam-ready problems and solutions
• Commerce & Management Students – Suitable for B.Com., M.Com., MBA students and others seeking clarity and depth in tax law and GST through a problem-based approach
• Faculty & Academic Institutions – A valuable teaching and assessment tool, aiding teachers in imparting conceptual and practical understanding
• Professionals & New-Generation Tax Practitioners – A ready reference for solving practical tax and GST queries, ensuring up-to-date compliance and application

Students’ Guide to Income Tax & GST | Problems & Solutions

The Present Publication is the 31^st Edition | 2025-26, authored by Dr Vinod K. Singhania & Dr Monica Singhania. It incorporates legal provisions as amended up to 15th May, 2025. It covers the latest developments, providing detailed solutions in accordance with the law applicable for AY 2025-26 for income tax and the current GST regime. The noteworthy features of the book are as follows:

• [Tabular Presentation] Complex provisions of income tax and GST are presented in clear, easy-to-understand tables for rapid comprehension and retention
• [Extensive Solved Problems] Includes a wide array of new-generation, examination-oriented solved problems, many of which are exclusive and not available in other publications or previous question papers
• [Three-tiered Structure for Every Chapter]
  • Section 1 | Provisions in Brief — concise summary of all major legal concepts
  • Section 2 | Solved Problems — practical, up-to-date, and exam-focused
  • Section 3 | Solutions to Problems Based on Unsolved Exercises — aligns with exercises in the main Students’ Guide, offering guided solutions and a working model for self-practice
• [Coverage of Latest Amendments] Legal position and problem solutions reflect all changes up to 15^th May 2025
• [Comprehensive GST Coverage] In-depth treatment of all major GST topics, fully synchronised with recent amendments and prevailing legal standards
• [Appendix of Tax Rates] Ready reference for quick lookup of applicable tax rates
• [Student-focused Pedagogy] Developed in direct response to student feedback, with a keen emphasis on addressing common difficulties and fostering independent problem-solving
• [Trusted by Generations] With 31 editions, it stands as the go-to resource for thousands of students and professionals nationwide

About the author

Monica Singhania

Dr. Monica Singhania is an Associate Professor at, Faculty of Management Studies, University of Delhi. She is a post-graduate from the Delhi School of Economics and a Fellow Member of the Institute of Chartered Accountants of India. She has the distinction of being placed in the merit list of the examinations conducted by both the university and the Institute.

She has been awarded Ph.D. in the area of corporate taxation from the University of Delhi. She is the author of 7+ books on direct tax laws and several research papers published in leading journals.

Vinod K. Singhania

Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has also authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.