CA Inter Taxation By T N Manoharan & G R Hari Applicable for May / Sep 2025 Exam

CA Inter Taxation By T N Manoharan & G R Hari May / Sep 2025

CA Inter Taxation By T N Manoharan & G R Hari May / Sep 2025

About the book

•  Concise presentation of the provisions of the Income-tax Law as amended by the Finance (No. 2) Act, 2024 relevant for New Scheme of CA Intermediate Course and B. Com Examinations.
• Updated rules, Important circulars, notifications and case law as reported up to October 2024 are cited.
• Broad overview of concepts and general principles relating to Income-tax Law and Goods and Services Tax Law, with apt illustrations have been given for easy understanding.
• Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed. Apt illustrations, case studies and exercises are provided.
• For Practice of students, Multiple-Choice Questions (MCQs) have been included at the end of this book
• “Summary of Key points” is provided at the end of each chapter so as to enable the students to comprehend and grasp the subject in an effective manner.
• Select questions of past 25 examinations of The Institute of Chartered Accountants of India, suitably modified and answered on the basis of law applicable for the assessment year 2025-26, are included chapter wise. Problems on computation of total income and tax liability are solved exclusively.
• Recent amendments, though incorporated at appropriate places are separately listed in Appendix in order to enable effective revision by the students.
• Topic wise exclusions from the Syllabus of CA Intermediate Course as per the ICAI study guidelines have been dealt accordingly.

About the Authors

T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07.He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.He has authored various books such as Real Estate Transactions

Tax Implications an ICAI Publication, Depreciation and Losses under I.T. and Company Law, a Bombay Chartered Accountants Society Publication and Immovable Property Transaction and Income-tax Implications, an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on Settlement Commission and Authority for Advance Rulings. He has also authored the text book titled Direct Tax Laws for C.A. Final and other professional courses.Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded Padma Shri by the President of India.