CA Inter Cracker Taxation By K.M. Bansal, Sanjay Kumar Bansal Sep 25 / Jan 26 Exam

CA Inter Cracker Taxation By K.M. Bansal Sep 2025 Exam

CA Inter Cracker Taxation By K.M. Bansal  Sep 2025 Exam

Description

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

The coverage of the book is as follows:

• Section A | Income Tax Law
  • Basic Concepts, Residence & Scope of Total Income, Incomes not forming part of Total Income, and all major heads of income (Salary, House Property, Business/Profession, Capital Gains, Other Sources)
  • Detailed chapters on Clubbing of Income, Set-Off & Carry Forward of Losses, and Deductions
  • Step-by-step guidance on Computation of Total Income & Tax Payable, Advance Tax, TDS & TCS, and Provisions for Filing of Returns & Self-Assessment
  • Comprehensive coverage of Agricultural Income.
• Section B | GST
  • Thorough exploration of GST in India – An Introduction, Supply Under GST, Charge of GST, Place of Supply, Exemptions, Time of Supply, and Value of Supply
  • In-depth analysis of ITC, Registration, Tax Invoice/Credit/Debit Notes, Accounts and Records, E-Way Bill, and Payment of Tax
  • Coverage of TDS/TCS under GST and the procedure for GST Returns.
• Section C & D | MCQs & Integrated Case Studies
  • Separate dedicated chapters for Income Tax MCQs and Case Studies, ensuring targeted practice for objective-type questions
  • Parallel sections for GST MCQs and Case Studies to build proficiency in application-based scenarios
• Additionally, the book begins with an in-depth Chapter-wise Marks Distribution and Previous Exams Trend Analysis, followed by a Chapter-wise Comparison with the Study Material to map each chapter to ICAI’s official syllabus structure

The structure of the book is as follows:

Initial Reference Tools

• Chapter-wise Marks Distribution
• Previous Exams Trend Analysis
• Chapter-wise Comparison with Study Material

Core Sections

• Section A (Income Tax Law) – Chapters 1–15, systematically arranged from fundamental concepts to advanced computations
• Section B (GST) – Chapters 16–30, offering step-by-step coverage of all GST provisions

Practice & Assessment

• Section C (MCQs & Case Studies – Income Tax) – Practice questions to strengthen objective question-solving skills
• Section D (MCQs & Case Studies – GST) – Additional practice to ensure familiarity with GST-focused question types

Appendices and Solved Papers

• Includes solved previous exam questions (modified as per the latest statutory updates
• Contains Paper references with marks distribution to guide revision priorities

About the author

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 a 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 has more than two decades of professional teaching experience. He is also associated with ICAI and ICSI as a visiting faculty. He has been a speaker at various conferences, seminars and workshops organised by ICAI.

He keeps himself abreast of the latest changes in the field of accounting and law. He is very particular in adopting a uniform approach while analysing practical problems on a given topic.

On the occasion of the Diamond Jubilee year of NIRC of ICAI in 2011, Dr Bansal was felicitated with a certificate of appreciation to acknowledge and appreciate the valuable and incredible services provided by him.

On 24th February 2016, he was given the same certificate once again to appreciate and acknowledge his services as a Faculty Member during 2015-16. On the occasion of the Annual Prize Distribution Function of ICAI held on 20th February 2016, Dr Bansal was awarded for Commendable Contribution in Activities of the profession of NIRC of ICAI. Dr Bansal has been felicitated with a certificate of appreciation to acknowledge and appreciate the valuable and incredible services he provided.

Dr Bansal has been a key speaker at Faculty Development Programmes organised by various colleges of the University of Delhi.

Dr Sanjay Kumar Bansal has been serving in higher education since 1990. Currently, he is working as an Associate Professor in a college at CCS University. He has twenty-four research papers published in reputed journals and edited books to his credit. He has also authored one book, ‘Vyavasayik Evam Karyalaya Sanghthan’. He has also written chapters and edited books on Income Tax, Financial Management, E-Commerce, Security Analysis and Portfolio Management.

He has actively participated in and presented research papers at national and international seminars, webinars, and conferences. Under his supervision, six candidates are pursuing their doctoral degrees. His areas of specialisation are finance and taxation.