Taxmann CA Inter Cracker Taxation New Syllabus By K.M. Bansal, Sanjay Kumar Bansal Applicable for Jan / May 2025 Exams

Taxmann CA-Inter Cracker Taxation MCQs By K M Bansal Jan 25

Taxmann CA-Inter Cracker Taxation MCQs By K M Bansal Jan 25

Description

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 9^th Edition for the CA-Inter | New Syllabus | Jan./May 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:
  • Income Tax Law
  • GST
  • MCQs & Integrated Case Studies | Income Tax
  • MCQs & Integrated Case Studies | GST

[Comprehensive Coverage] Coverage of this book includes:

• Past Exam Questions & Answers, including:
• CA Intermediate | September 2024 – Taxation
• Application Based MCQs
• 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 Nov. 2020 onwards
• [Exam Trend Analysis] from Nov. 2022 onwards
• [ICAI Study Material Comparison] is provided chapter-wise

Contents of the book are as follows

Income Tax Law

• Basic Concepts
• Residence and Scope of Total Income
• Incomes which do not form part of total income
• Income from Salaries
• Income from House Property
• Profits and Gains from Business or Profession
• Capital Gains
• Income from Other Sources
• Clubbing of Income
• Set off and Carry Forward of Losses
• Deductions from Gross Total Income
• Agricultural Income
• Computation of Total Income and Tax Payable
• Advance Tax, TDS and TCS
• Filing of Return

GST

• GST in India – An Introduction
• Supply under GST
• Charge of GST
• Place of Supply
• Exemptions from GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit and Debit Notes
• Accounts and Records
• E-Way Bill
• Payment of Tax
• Tax Deduction at Source & Collection of Tax at Source
• Returns

MCQs & Integrated Case Studies | Income Tax

• Multiple Choice Questions (MCQs)
• Case Studies

MCQs & Integrated Case Studies | GST

• Multiple Choice Questions (MCQs)
• Case Studies

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.