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 8th Edition for the CA-Inter | New Syllabus | Sept. 2024/Jan 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:

o Income Tax Law

o GST

o MCQs & Integrated Case Studies | Income Tax

o MCQs & Integrated Case Studies | GST

• [Comprehensive Coverage] Coverage of this book includes:

o Past Exam Questions & Answers, including:

§ CA Intermediate May 2024 – Taxation

o Application Based MCQs

o 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 May 2019 onwards

• [Exam Trend Analysis] from Nov. 2022 onwards

• [ICAI Study Material Comparison] is provided chapter-wise

Contents of this book are as follows:

• Income Tax Law

o Basic Concepts

o Residence and Scope of Total Income

o Incomes which do not form part of total income

o Income from Salaries

o Income from House Property

o Profits and Gains from Business or Profession

o Capital Gains

o Income from Other Sources

o Clubbing of Income

o Set off and Carry Forward of Losses

o Deductions from Gross Total Income

o Agricultural Income

o Computation of Total Income and Tax Payable

o Advance Tax, TDS and TCS

o Filing of Return

• GST

o GST in India – An Introduction

o Supply under GST

o Charge of GST

o Place of Supply

o Exemptions from GST

o Time of Supply

o Value of Supply

o Input Tax Credit

o Registration

o Tax Invoice, Credit and Debit Notes

o Accounts and Records

o E-Way Bill

o Payment of Tax

o Tax Deduction at Source & Collection of Tax at Source

o Returns

• MCQs & Integrated Case Studies | Income Tax

o Multiple Choice Questions (MCQs)

o Integrated Case Studies

• MCQs & Integrated Case Studies | GST

o Multiple Choice Questions (MCQs)

o Integrated Case Studies