Students' Handbook on Taxation

( Includes Income-Tax Law and Goods and Services Tax Law )

Suggested Answers for CA Intermediate, January 2026 Examinations

• Updated Rules, Important Circulars, Notifications and case laws reported upto October 2025 are cited
• Concise presentation of the provisions of the Income-tax Law as amended by the Finance Act, 2025 relevant for New Scheme of CA Intermediate Course and B. Com Examinations
• 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 20 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 Appendix in order to enable effective revision by the students