Students' Handbook on Taxation | Includes Income Tax and GST | A.Y. 2026-27 | For B.Com and CA Intermediate Sep 2026 and Jan 2027 Examinations

Key Features:

• Concise presentation of the provisions of the Income-tax Law as amended by the Finance Act, 2025, relevant to the New Scheme of the CA Intermediate Course and B. Com Examinations.
• Updated rules, Important circulars, notifications, and case law as reported up to February 2026 are cited.
• A 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 24 examinations of The Institute of Chartered Accountants of India, suitably modified and answered on the basis of law applicable for the assessment year 2026-27, 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 the Appendix in order to enable effective revision by the students.
• Topic-wise exclusions from the Syllabus of the CA Intermediate Course as per the ICAI study guidelines have been dealt with accordingly.