{"title":"Best","description":"","products":[{"product_id":"ca-cma-inter-direct-tax-compact-q-a-compiler-combo-set-of-2-volumes-books-by-ca-bhanwar-borana","title":"CA\/CMA Inter Direct Tax (COMPACT + Q\u0026A COMPILER) Combo (Set of 2 Volumes) Books by CA Bhanwar Borana","description":"\u003cp\u003e\u003cstrong\u003eCA Bhanwar Borana\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eFounder of BB Virtuals, CA Bhanwar Borana is one of India’s most trusted educators in Direct and International Taxation. With 14+ years of teaching experience, he has guided thousands of students, producing 800+ All India Rank holders. A regular speaker at ICAI and various taxation platforms, he is known for his dynamic teaching style and deep subject expertise, passionately mentoring future CAs to achieve both academic excellence and practical insights for a successful career.\u003c\/p\u003e","brand":"BB Publication","offers":[{"title":"Default Title","offer_id":40775068549201,"sku":null,"price":855.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/whatsappimage2026-01-08at34141pm_1767874573336.jpg?v=1768829538"},{"product_id":"taxmanns-direct-taxes-ready-reckoner-by-vinod-k-singhania","title":"Taxmann's Direct Taxes Ready Reckoner by Vinod K. Singhania","description":"\u003ciframe width=\"315\" height=\"560\" src=\"https:\/\/www.youtube.com\/embed\/E0ykjldMgWA\" title=\"Demo Video\" frameborder=\"0\" allowfullscreen\u003e\n\u003c\/iframe\u003e\n\u003cp\u003e\u003cstrong\u003eDirect Taxes Ready Reckoner by Vinod K. Singhania By Taxmann\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eDirect Taxes Ready Reckoner (DTRR) \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eis the flagship annual reference publication of Taxmann. It is the most authoritative and comprehensive single-volume guide to Indian direct tax law, updated each year. First published in May 1978, the 50\u003csup\u003eth\u003c\/sup\u003e Golden Jubilee Edition commemorates fifty years of continuous publication under the same authorship. The DTRR 50\u003csup\u003eth\u003c\/sup\u003e Edition maps, compares, cross-references, and illustrates, serving simultaneously as a practitioner's guide, a compliance checklist, a tax calculation resource, and a manual for legislative transition. All section references default to the Income-tax Act 2025, and all rule references default to the Income-tax Rules 2026, unless explicitly indicating the 1961 Act—a deliberate editorial choice that facilitates the profession's transition to the new legal framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe 50\u003csup\u003eth\u003c\/sup\u003e Edition operates amid unprecedented regulatory complexity: the Income-tax Act 2025, and the Income-tax Act 1961 run concurrently—pre-2025 assessments under the old Act, new assessments under the new. The Finance Bill 2026, amends both simultaneously, with differing effective dates. The Income-tax Rules 2026, further replace the 1962 Rules entirely—renumbering sections, redesignating forms, and restructuring procedural timelines across TDS, TCS, and return filing. The DTRR 50\u003csup\u003eth\u003c\/sup\u003e Edition addresses all three layers in a single volume.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for practitioners and professionals who require both depth and immediacy—those for whom accuracy is non-negotiable and lookup speed is operationally critical. The primary readership includes:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants and Tax Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor advisory, compliance, return filing, and tax planning mandates across all categories of assessors\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAdvocates and Legal Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor statutory interpretation, litigation support, and penalty\/interest computation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCorporate Tax Managers and CFOs\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor TDS\/TCS compliance, advance tax calculation, and corporate tax liability assessment\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCompany Secretaries and Cost Accountants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor compliance functions related to direct tax obligations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eFinance and Accounts Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eworking across industries with payroll, vendor payments, or intercompany transactions subject to withholding\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTax Officers and Revenue Officials\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eas quick-reference authorities on rates, limitation periods, and procedural timelines\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademicians and Students of Advanced Taxation\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eas comprehensive study companions integrating legislative text, practical illustrations, and case studies\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 50\u003csup\u003eth\u003c\/sup\u003e Edition | Golden Jubilee Edition, updated to incorporate all amendments introduced by the Finance Bill 2026 (\u003cem\u003eas passed by Lok Sabha\u003c\/em\u003e). Applicable for Assessment Year 2026-27 and Tax Year 2026-27, this Edition is authored by Dr Vinod K. Singhania, whose five decades of authoritative annual commentary have established this book as the definitive desk reference in Indian direct taxation. The key highlights of this Edition include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eFinance Bill 2026—Fully Integrated\u003c\/strong\u003e] All amendments introduced by the Finance Bill 2026 (\u003cem\u003eas passed by Lok Sabha\u003c\/em\u003e) are incorporated directly into the relevant chapters and highlighted at the point of relevance—not relegated to a supplement. Practitioners reading any chapter see current law, not last year's\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAmendments at a Glance with Case Studies\u003c\/strong\u003e] Referencer 2 provides a structured three-part dissection of every legislative change—Part A covers Finance Bill 2026 amendments to both the 1961 Act and the 2025 Act; Part B maps key structural changes brought in by the Income-tax Act 2025; and Part C covers procedural changes under the Income-tax Rules 2026. Each amendment is supported by practical illustrations and full numerical case studies\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSection-wise Cross-reference Index\u003c\/strong\u003e] An exhaustive bidirectional index maps every section of the 1961 Act to its corresponding provision in the 2025 Act at the paragraph level—enabling instant location of any provision under either Act\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eNew vs. Old Tax Regime—Complete Parallel Analysis\u003c\/strong\u003e] All provisions are presented in parallel for both regimes across every assessee category. For companies, four distinct tax rate regimes are fully analysed—section 199 (\u003cem\u003e25% for eligible manufacturers\u003c\/em\u003e), section 200 (\u003cem\u003e22% for all domestic companies with fixed 10% surcharge and no MAT\u003c\/em\u003e), section 201 (\u003cem\u003e15% for new manufacturing companies\u003c\/em\u003e), and section 202 (\u003cem\u003edefault individual\/HUF new regime with restricted exemptions and deductions\u003c\/em\u003e)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSalaries—Comprehensive Allowance Tables with Revised Quantum\u003c\/strong\u003e] All allowance categories are covered with AY 2026-27 quantum limits, including revised children's education allowance (\u003cem\u003e₹3,000 per month per child\u003c\/em\u003e), hostel expenditure allowance (\u003cem\u003e₹9,000 per month per child\u003c\/em\u003e), and transport allowance for transport system employees (\u003cem\u003e70% subject to ₹25,000 per month\u003c\/em\u003e). HRA computation covers the three-limb formula with worked examples, including the reclassification of Hyderabad, Pune, Ahmedabad, and Bengaluru to the 50% metro tier from AY 2026-27\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePresumptive Taxation—Full Treatment with 1961 Act vs. 2025 Act Comparison\u003c\/strong\u003e] All three sub-schemes under section 58 of the 2025 Act are covered with comparative illustrations. A critical difference is highlighted: under the 2025 Act, an assessee declaring income below the presumptive rate must maintain books and undergo audit if income exceeds the basic exemption limit, irrespective of prior-year history under the scheme, a departure from the more lenient position under the 1961 Act\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated Return—Multi-Scenario Analysis\u003c\/strong\u003e] Covers the two key Finance Bill, 2026 amendments—permitting updated return filing where a declared loss is reduced, and permitting updated return filing even after a reassessment notice under section 280, subject to a graded additional tax structure of 34% to 70% depending on the timing of filing. A four-scenario tax burden comparison (\u003cem\u003evoluntary disclosure, post-notice updated return, full reassessment, and immunity\u003c\/em\u003e) is worked through with complete rupee computations\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTDS\/TCS—Exhaustive Coverage Across 100+ Provisions\u003c\/strong\u003e] Every withholding provision under section 393 of the 2025 Act is covered with its 1961 Act equivalent, applicable rates, threshold limits, surcharge and HEC overlay, and form references. Scenario-based illustrations cover salary, professional fees, works contracts, individual\/HUF payments, and cross-border royalties—supported by operative CBDT circulars and landmark judicial rulings\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePenalty Tables—Consolidated and Quantified\u003c\/strong\u003e] A comprehensive penalty reference table lists every default with the applicable section under both Acts, minimum and maximum penalties—including new obligations such as the crypto asset statement under section 409(1) (₹50,000 penalty), SFT defaults (\u003cem\u003e₹1,000 per day from April 1 2026\u003c\/em\u003e), and cash transaction violations under sections 165–167\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLife Insurance Policy Taxation—Multi-Variable Case Studies\u003c\/strong\u003e] The four-regime taxability matrix based on policy issuance date and annual premium threshold is explained with consecutive case studies covering varying combinations of sum assured, premium quantum, and PPF contributions—including a money-back policy with staggered payouts, computed under Rule 49 of the Income-tax Rules 2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eReferencers (Part A)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003eR1 | Tax Rates\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— AY 2026-27 (\u003cem\u003eindividuals, HUF, senior\/super-senior citizens, firms, companies, co-ops, foreign cos.\u003c\/em\u003e) with full surcharge and HEC overlay\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eR2 | Amendments at a Glance\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e— Finance Bill 2026 (Part A), 2025 Act (Part B), 2026 Rules (Part C)\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eR3 | New Tax Regime\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Sec. 199, 200, 201, 202, 203 and co-operative societies\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR4 | Income Computation and Disclosure Standards (ICDS)\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eR5 | Tax Rates\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Last Ten Assessment Years\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eR6 | Gold and Silver Rates\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Current Year, Last Ten AYs, as on April 1, 1981 and April 1, 2001\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR7 | Tax Saving Schemes at a Glance\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR8 | Depreciation Rate Table (Income-tax, Power Generating Units, Companies Act 2013)\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR9 | Deductions and Allowances Summary\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR10 | Cost Inflation Index\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR11 | Interest on NSC\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR12 | Withholding Tax Rates (including DTAA-based rates)\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR13 | Period of Limitation\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR14 | Notice Issue Time Limits under Section 148\/148A of the 1961 Act\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eR15 | Life Insurance Policy\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Cumulative Computation\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR16 | Sections 82–88 of 2025 Act (Capital Gains Exemptions — corresponding to Secs. 54–54GA of 1961 Act)\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR17 | Carry-Forward of 1961 Act Provisions into 2025 Act Framework\u003c\/em\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cem\u003eR18 | Key Compliance Dates with Direct Taxes\u003c\/em\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSubstantive Chapters (Part A—Income Heads)\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– The book then provides chapter-by-chapter analysis of every income head, including:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003eSalaries\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Perquisites, allowances, retirement benefits, ESOP taxation, pension commutation, provident fund, leave encashment, gratuity, VRS exemptions, salary from foreign employer, and regime-specific differential treatment\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eHouse Property\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Self-occupied vs. let-out, deemed let-out, municipal taxes, standard deduction, interest deduction limits, pre-construction interest, co-ownership, deemed ownership\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eBusiness and Profession\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Method of accounting, ICDS overrides, depreciation (\u003cem\u003eincluding additional depreciation eligibility and 30% cap under new tax regimes\u003c\/em\u003e), disallowances under sections 34, 35 and 36 of the 2025 Act (\u003cem\u003esections 30, 40, 43B of the 1961 Act\u003c\/em\u003e), presumptive taxation under all three categories, section 44AA book-keeping obligations, section 44AB audit requirements, GAAR, MAT\/AMT\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eCapital Gains\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Indexed cost of acquisition, FMV as on April 1, 2001, period of holding for each asset class, capital gains exemption chain (\u003cem\u003esections 82–88 of the 2025 Act\u003c\/em\u003e), rollover benefits, ULIP capital gains taxation, zero-coupon bonds, electronic gold receipts, capital gains on agricultural land, slump sale, and merger\/demerger tax neutrality\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eIncome from Other Sources\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Interest on securities, income from machinery\/plant let out, advance money forfeiture, interest on compensation, keyman insurance, life insurance policy taxation (\u003cem\u003emulti-variable matrix\u003c\/em\u003e), and business trust distributions (\u003cem\u003especified sum formula: A minus B minus C\u003c\/em\u003e)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eProcedural Chapters\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\n\u003cem\u003eClubbing of Income\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003eacross spousal, minor child, and HUF dimensions.\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eSet-off and Carry-Forward if Losses\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Intra-head, inter-head, and the eight-year\/indefinite carry-forward matrix by loss type\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eExemptions\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e(Schedule II of the 2025 Act) and\u003cspan\u003e \u003c\/span\u003e\u003cem\u003eChapter VIII-C Deductions\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Full quantum limits with old\/new regime differential\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eReturn of Income\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— All five types (\u003cem\u003eoriginal, belated, revised, updated, and response to notice\u003c\/em\u003e), all due dates for AY 2026-27 and tax year 2026-27, fee structure for late filing\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eAdvance Payment of Tax\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e— Computation, instalment schedule, and interest under sections equivalent to 234B and 234C\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eDeduction\/Collection of Tax at Source\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Full TDS\/TCS matrix\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eHow to Compute Tax Liability\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Step-by-step templates by assessee category\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003ePenalty\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— Consolidated table with 50+ defaults\u003c\/li\u003e\n\u003cli\u003e\n\u003cem\u003eInterest\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003e— All charging sections with computation methodology\u003c\/li\u003e\n\u003cli\u003eRegistered non-profit organisations, business trusts, InvITs, tonnage tax, STT, CTT, and cash transaction restrictions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe book is organised into four discrete parts, each serving a distinct reference function:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart A — Study of Direct Taxes\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe analytical core of the book, containing 18 Referencers, followed by comprehensive chapter-by-chapter coverage of every head of income, procedural provision, and compliance obligation. This section combines statutory analysis, computational illustrations, case studies, and cross-references in a single integrated narrative\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart B — Tax Tables (AY 2026-27\/Tax Year 2026-27)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePre-computed tax liability tables organised by assessee category (\u003cem\u003eindividuals under new and old regime, HUFs, AOPs, BOIs, firms, domestic companies, foreign companies, co-operative societies\u003c\/em\u003e) and by TDS\/TCS rate category. Eliminates computational error at the point of calculation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart C — Market Quotations\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGold and silver rate tables, essential for computing fair market value and indexed cost of acquisition in capital gains computations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePart D — Tax Tables of Past Six Assessment Years (AY 2020-21 to AY 2025-26)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eHistorical tax computation tables for individuals, HUFs, and AOPs—enabling backward-looking liability computation for pending assessments, reassessments, and appeals without recourse to prior-year volumes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40803347759185,"sku":"","price":1698.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/DTRR.jpg?v=1774873069"},{"product_id":"taxmann-cracker-combo-papers-4-to-6-cma-auditing-and-fm-sm-set-of-3-books-for-ca-inter","title":"Taxmann Cracker Combo Papers 4 to 6 (CMA, Auditing, and FM SM) Set of 3 Books for CA Inter","description":"\u003cp\u003e\u003cstrong\u003eTaxmann Cracker Combo Papers 4 to 6 (CMA, Auditing, and FM SM) Set of 3 Books for CA Inter\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 2026\u003c\/p\u003e\n\u003cp\u003eCRACKER COMBO for CA Inter | Group II – Papers 4–6 assembles the three CRACKER question-banks that, between them, make up the whole of CA-Intermediate Group II under the New Scheme—Paper 4 (Cost \u0026amp; Management Accounting), Paper 5 (Auditing \u0026amp; Ethics) and Paper 6 (Financial Management \u0026amp; Strategic Management).\u003c\/p\u003e\n\u003cp\u003eEvery title shares the same CRACKER discipline—it does not re-teach the syllabus, it converts it into examination-form practice. Each book reproduces the questions ICAI has actually set—across past attempts, Revision Test Papers (RTP), Mock Test Papers (MTP) and the ICAI Study Material—tags each question to its source, and answers it the way the marking rewards: examiner-style worked solutions with working notes for the computational papers (Cost; Financial Management), and crisp, point-wise model answers for the theory paper (Auditing \u0026amp; Ethics).\u003c\/p\u003e\n\u003cp\u003eEach title also mirrors the architecture of its real 100-mark paper, pairing a descriptive component with an objective\/integrated-case component (the objective portion carries 30 marks). All three titles are current to the May 2026 examination, with that paper reproduced in full as a solved paper in each book. The combo is built for the revision-and-answer-writing phase across the complete Group—the stage at which the task is no longer learning the subjects but reproducing them accurately and at speed.\u003c\/p\u003e\n\u003cp\u003eThe Present Publication is the June 2026 Edition, authored by CA. Ravi Chhawchharia, CA. Yash Doctor, CA. Pankaj Garg, CA. Rakesh Rati \u0026amp; CA. Vivek Panwar, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eCommon\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e[\u003cstrong\u003eSolved Past-Exam Questions to May 2026\u003c\/strong\u003e] Each title integrates solved past-attempt questions up to and including the May 2026 exam (Cost reaches back to early-2000s attempts for theory)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSource-Tagged Questions\u003c\/strong\u003e] Every question carries its origin and weight—attempt \u0026amp; marks, or the ICAI Module\/RTP\/MTP—so each book is a verifiable record of what has been asked, not illustrative practice. (e.g., Auditing: [May 22 (3 Marks); MTP-April 23; RTP-Nov. 23]; Cost: [Sept. 2024, 5 Marks], [ICAI Module])\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eMultiple Question Streams\u003c\/strong\u003e] Questions are drawn from past examinations, the ICAI Study Material (Module), and ICAI RTPs and MTPs\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExaminer-Style\/Point-Wise Model Answers\u003c\/strong\u003e] Practical problems are worked examiner-style with working notes (Cost; Financial Management); theory answers are point-wise and end with a stated Conclusion to mirror ICAI's marking style (Auditing \u0026amp; Ethics; theory throughout)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFront-Matter Navigation Tables\u003c\/strong\u003e] Each title opens with a Chapter-wise Marks Distribution over recent attempts (Cost: 2023→May 2026; FM\u0026amp;SM: 2024→May 2026; Auditing: descriptive table May 24→May 26 and a separate MCQ table that totals 30 marks per attempt), so effort can be allocated by examination weightage\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eIntegrated Case Scenarios\u003c\/strong\u003e] They are built to ICAI's current objective-assessment pattern\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSolved May 2026 Paper\u003c\/strong\u003e] The fully solved May 2026 paper, with suggested answers, is reproduced in every title\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003ePaper-specific\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e[\u003cstrong\u003eCost \u0026amp; Management Accounting\u003c\/strong\u003e]\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThree front-matter tables (Chapter-wise Marks Distribution; Previous-Exams Trend Analysis classifying every question Practical\/Theory with marks; Chapter-wise Comparison with the ICAI Study Material)\u003c\/li\u003e\n\u003cli\u003eComputational chapters open with a Quick Review of formulae and inventory\/costing rules\u003c\/li\u003e\n\u003cli\u003eA dedicated Chapter 16 of ten integrated case scenarios, each anchoring five two-mark MCQs (10 marks per scenario), with the correct option and a complete worked solution for every MCQ (each scenario source-tagged, e.g. [Jan. 2025, 2 × 5 = 10 Marks])\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eAuditing \u0026amp; Ethics\u003c\/strong\u003e]\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eTwo-volume set on one identical 11-chapter spine\u003c\/li\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eVol 1 (Descriptive): A bank of 780+ numbered descriptive questions and case studies, point-wise answers, source-tagged, with a chapter-wise descriptive marks-distribution table\u003c\/li\u003e\n\u003cli\u003eVol 2 (Objective): A chapter-wise bank of individual MCQs (Part A, all 11 chapters, each closing with an Answer Key) plus 80+ integrated case scenarios (Part B, chapter-wise \u0026amp; a Miscellaneous Topics set), and an MCQ marks table that totals exactly 30 marks per attempt\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eFinancial Management \u0026amp; Strategic Management\u003c\/strong\u003e]\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThree front-matter tables (Chapter-wise Marks Distribution; Previous-Exams Trend Analysis flagging Compulsory questions and Practical\/Theory with marks; Chapter-wise Comparison with the ICAI Study Material)\u003c\/li\u003e\n\u003cli\u003eEvery chapter opens with a point-wise Summary (diagrams, decision rules, step-wise procedures and relevant formulae)\u003c\/li\u003e\n\u003cli\u003eIncludes a fully solved Model Test Paper plus four solved papers—May 2025, September 2025, January 2026 and May 2026—in ICAI's current case-scenario-led format\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of the COMBO is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003ePaper 4 — Cost \u0026amp; Management Accounting (15 Subject Chapters, Objective Chapter \u0026amp; Solved Paper)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFoundations—cost concepts, cost classification, cost objects, and cost centres\/units (Ch. 1)\u003c\/li\u003e\n\u003cli\u003eElements of cost \u0026amp; overheads—material, employee (labour) \u0026amp; direct expenses, overhead absorption, and Activity-Based Costing (Ch. 2–5)\u003c\/li\u003e\n\u003cli\u003eAscertainment \u0026amp; systems—cost sheet, integral\/non-integral cost-accounting systems, and cost–financial reconciliation (Ch. 6–7)\u003c\/li\u003e\n\u003cli\u003eMethods of costing—unit \u0026amp; batch, job \u0026amp; contract, process \u0026amp; operation, joint \u0026amp; by-product, and service costing (Ch. 8–12)\u003c\/li\u003e\n\u003cli\u003eControl \u0026amp; decision-making—standard costing \u0026amp; variance analysis, marginal costing \u0026amp; CVP, and budgetary control (Ch. 13–15)\u003c\/li\u003e\n\u003cli\u003eObjective assessment—integrated case-scenario MCQs \u0026amp; the fully solved May 2026 paper (Ch. 16)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003ePaper 5 — Auditing \u0026amp; Ethics (11 Chapters, Mirrored Across Vol 1 Descriptive \u0026amp; Vol 2 Objective)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAudit fundamentals—nature, objective and scope of audit; audit vs. investigation; inherent limitations (Ch. 1)\u003c\/li\u003e\n\u003cli\u003ePlanning \u0026amp; risk—audit strategy, planning \u0026amp; audit programme; risk assessment and internal control (Ch. 2–3)\u003c\/li\u003e\n\u003cli\u003eEvidence \u0026amp; verification—audit evidence; assertion-level audit of financial-statement items (Ch. 4–5)\u003c\/li\u003e\n\u003cli\u003eDocumentation, completion \u0026amp; reporting—audit documentation; completion \u0026amp; review; audit reports (Ch. 6–8)\u003c\/li\u003e\n\u003cli\u003eSpecialised audits—special features of audit of different types of entities; audit of banks (Ch. 9–10)\u003c\/li\u003e\n\u003cli\u003eEthics \u0026amp; engagement—fundamental principles, independence, and terms of audit engagements (Ch. 11)\u003c\/li\u003e\n\u003cli\u003eObjective assessment—chapter-wise MCQs, 80+ integrated case scenarios (Vol 2) \u0026amp; the solved May 2026 paper (descriptive in Vol 1, objective in Vol 2)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003ePaper 6 — Financial Management \u0026amp; Strategic Management (Section A: 9 Chapters · Section B: 5 Chapters · Practice Papers)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFinancial Management (Section A · 50 Marks)\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eFM foundations \u0026amp; funding—scope\/objectives of FM and the finance function; types and sources of financing (Ch. 1–2)\u003c\/li\u003e\n\u003cli\u003eAnalysis \u0026amp; cost of capital—ratio-based financial analysis \u0026amp; planning; cost of capital (Ch. 3–4)\u003c\/li\u003e\n\u003cli\u003eCapital structure \u0026amp; leverage—capital-structure decisions \u0026amp; theories; operating, financial and combined leverage (Ch. 5–6)\u003c\/li\u003e\n\u003cli\u003eInvestment, dividend \u0026amp; working capital—capital budgeting, dividend decisions, and working-capital management (Ch. 7–9)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eStrategic Management (Section B · 50 Marks)\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eStrategy foundations \u0026amp; analysis—introduction to strategic management; external- and internal-environment analysis (Ch. 10–12)\u003c\/li\u003e\n\u003cli\u003eChoice \u0026amp; implementation—strategic choices; strategy implementation and evaluation (Ch. 13–14)\u003c\/li\u003e\n\u003cli\u003ePractice papers: Model Test Paper \u0026amp; four solved papers—May 2025, September 2025, January 2026, May 2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe COMBO is organised as three self-contained titles (four volumes), each laid out to the structure of its own paper.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eCost \u0026amp; Management Accounting\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFifteen subject chapters, a dedicated objective-assessment chapter (Ch. 16) \u0026amp; the fully solved May 2026 paper\u003c\/li\u003e\n\u003cli\u003ePreceded by three navigation tables: Marks Distribution · Trend Analysis · Study-Material Comparison\u003c\/li\u003e\n\u003cli\u003eEach computational chapter runs: Quick Review (formulae) → Theory Questions → Practical Questions\u003c\/li\u003e\n\u003cli\u003eThe introductory chapter is theory-only\u003c\/li\u003e\n\u003cli\u003eEvery question is in ICAI's own phrasing and tagged to source; every practical problem is worked to a complete solution\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAuditing \u0026amp; Ethics\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA single eleven-chapter spine runs identically across both volumes—any topic can be practised first as a written answer, then tested in objective form without changing reference points\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eVol 1 | Descriptive Questions \u0026amp; Case Studies\u003c\/li\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eThe eleven chapters, with questions sequenced under fine-grained topic heads\u003c\/li\u003e\n\u003cli\u003eAnswered point-wise and source-tagged\u003c\/li\u003e\n\u003cli\u003eCloses with the suggested answers to the descriptive section of the May 2026 paper\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eVol 2 | Individual MCQs \u0026amp; Case Scenarios\u003c\/li\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003ePart A — Individual MCQs, chapter-wise, each chapter closing with an Answer Key\u003c\/li\u003e\n\u003cli\u003ePart B — Case Scenarios, arranged chapter-wise plus a Miscellaneous Topics set\u003c\/li\u003e\n\u003cli\u003eCloses with the suggested answers to the objective section of the May 2026 paper\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eFinancial Management \u0026amp; Strategic Management\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTwo sections mapped to the ICAI paper pattern, followed by practice papers, with three front-matter navigation aids\u003c\/li\u003e\n\u003cli\u003eFM chapters follow a uniform architecture: Summary (diagrams, decision rules, step-wise procedures, formulae) → Theory Questions → Practical Problems grouped under sub-topic headers, each fully solved\u003c\/li\u003e\n\u003cli\u003eSM chapters follow the same Summary-led approach, supported by theory and case-study\/application questions\u003c\/li\u003e\n\u003cli\u003eThe recent solved papers are presented in ICAI's current case-scenario-led format\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40969867821137,"sku":"9789364553209, 9789375616894, 9789375618065","price":1830.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_27b614c7-09b9-4be1-b09a-5f348e5aa2df.jpg?v=1782727007"},{"product_id":"ca-final-indirect-tax-laws-handwritten-9-0-question-bank-9-0-books-by-ca-riddhi-baghmar","title":"CA Final Indirect Tax Laws (Handwritten 9.0 + Question Bank 9.0) Books by CA Riddhi Baghmar","description":"\u003cp\u003e\u003cstrong\u003eCA Final Indirect Tax Laws (Handwritten 8.0 + Question Bank 8.0) Books by CA Riddhi Baghmar\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"181\" data-end=\"217\"\u003e\u003cstrong data-start=\"185\" data-end=\"217\"\u003eIDT Handwritten Concept Book - 8.0\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eDesigned in a\u003cspan\u003e \u003c\/span\u003e\u003cstrong data-start=\"277\" data-end=\"299\"\u003ehandwritten format\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor easy understanding and strong conceptual clarity.\u003c\/p\u003e\n\u003cp data-start=\"356\" data-end=\"386\"\u003e\u003cstrong\u003eIDT Question Bank (QB) - 8.0\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli data-start=\"389\" data-end=\"453\"\u003eComprehensive question bank covering a wide range of questions\u003c\/li\u003e\n\u003cli data-start=\"389\" data-end=\"453\"\u003eHelps in\u003cspan\u003e \u003c\/span\u003e\u003cstrong data-start=\"465\" data-end=\"516\"\u003esystematic practice and application of concepts\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli\u003eCovers all amendments up to 31 October 2025\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cdiv class=\"faculty-name\"\u003e\u003cstrong\u003eCA Riddhi Baghmar :\u003c\/strong\u003e\u003c\/div\u003e\n\u003cdiv class=\"faculty-bio\"\u003e\n\u003cdiv class=\"metafield-rich_text_field\"\u003e\n\u003cp\u003e\u003cstrong\u003eCA Riddhi Baghmar\u003c\/strong\u003e is a Chartered Accountant who has cleared all levels in first attempt, teaching IDT at CA Final. She has also passed all levels of CFA and is a \u003cstrong\u003egold medalist in Bcom\u003c\/strong\u003e. Radiant teaching style and fun tricks make her classes interesting.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"CA Sarthak Jain","offers":[{"title":"Default Title","offer_id":41284376166481,"sku":null,"price":1300.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/ca-final-idt-all-books-by-ca-riddhi-baghmar_f093a28d-4bd9-4aa7-8dbf-dff44f186f23.jpg?v=1783064759"},{"product_id":"taxmanns-gst-ready-reckoner-book-by-v-s-datey","title":"Taxmann's GST Ready Reckoner book by V.S. Datey","description":"\u003cp\u003e\u003cstrong\u003eTaxmann's GST Ready Reckoner book by V.S. Datey\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST Ready Reckoner\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e by V.S. Datey is India's most trusted and comprehensive single-volume reference on the Goods and Services Tax regime—now in its 29\u003csup\u003eth\u003c\/sup\u003e Edition, fully updated to incorporate all amendments made by the Finance Act 2026. The book covers every dimension of the tax: conceptual foundations, charging provisions, sector-specific compliance, administrative procedures, enforcement, and the full appeals hierarchy.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe distinguishing character of this work is that it is simultaneously legislative and practical. The author does not merely restate statute, he explains it, critiques it where it is absurd or anomalous, traces its evolution, and anchors it in the reality of how it is applied in trade and litigation. The Finance Act 2026 changes, including the overhaul of the GST rate structure w.e.f. 22-9-2025 from the earlier Nil\/5%\/12%\/18%\/28% slabs to a rationalised Nil\/5%\/18%\/40% structure, the abolition of GST Compensation Cess w.e.f. 1-2-2026, major amendments to post-sale discount provisions, the 90% provisional refund on inverted duty structure, refund of IGST on exports below ₹1,000, and the correction of the anomalous place of supply rule for intermediary services of export and import, are all incorporated into the text and explained with full statutory context.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis title is designed for every professional who works with GST law in any capacity—advisory, compliance, litigation, audit, or academic:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants, Cost Accountants, and Tax Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho need a single definitive source for GST compliance, structuring advice, and opinion work\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAdvocates and Litigators\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003ewho appear before GST authorities, the Appellate Tribunal, High Courts, and the Supreme Court and need rapid access to the applicable provision and the author's assessment of how it works\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCompany Secretaries and In-House Finance and Legal Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eresponsible for day-to-day GST compliance, return filing, ITC reconciliation, and refund applications\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eGST Departmental Officers\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho need a clear exposition of the law they administer\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eFaculty and Students of CA, CMA, CS, LLB, B.Com, and MBA\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eprogrammes where indirect taxation is a core subject\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIndustry Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ein sectors with complex GST treatment—real estate, construction, financial services, telecom, software, logistics, and manufacturing\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 29\u003csup\u003eth\u003c\/sup\u003e\u003cspan class=\"apple-converted-space\"\u003e \u003c\/span\u003eEdition | April 2026, amended by the Finance Act 2026. It is authored by Mr V.S. Datey, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Finance Act 2026 Integration\u003c\/strong\u003e] Every amendment is explained in its practical context, identifying the pre-amendment position, the anomaly it created, what the amendment does, and its commercial and compliance implications. This is analytical commentary on the 2026 changes, not mere compilation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eGST Rate Structure Overhaul—Gen 2 Reforms\u003c\/strong\u003e] The rationalisation of rates w.e.f. 22-9-2025 (\u003cem\u003eNil\/5%\/18%\/40% replacing the earlier five-slab structure\u003c\/em\u003e), abolition of GST Compensation Cess across all products from 1-2-2026, and the new tobacco-specific provisions under Chapter 53 are fully incorporated and explained throughout\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePara-Based Section Index\u003c\/strong\u003e] Every provision of the CGST Act, IGST Act, CGST\/SGST Rules, and relevant Constitutional Articles is mapped to a specific paragraph number within the book, enabling direct navigation from any statutory section or rule to the author's discussion, and vice versa\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eGST Acronyms Glossary\u003c\/strong\u003e] The volume opens with a comprehensive glossary covering the full vocabulary of GST administration—AAR, AAAR, GSTIN, GSTN, ISD, ITC, QRMP, TCS, TDS, UIN, UTGST, and more—for immediate orientation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAuthor Commentary\u003c\/strong\u003e] The author identifies statutory anomalies, critiques illogical outcomes, and explains practical trade realities without hedging—for example, describing the pre-Finance Act 2026 intermediary place of supply rule as an anomaly that taxed Indian commission agents earning foreign exchange while exempting foreign agents receiving Indian Rupees, 'continuing for over nine years, finally rectified—better late than never.' CBI\u0026amp;C FAQ enforceability and e-way bill misuse are addressed with equal directness\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eIntegrated Judicial Citations\u003c\/strong\u003e] AAR, AAAR, High Court, and Supreme Court decisions are cited by name, citation reference, and forum directly within the analytical text—reflecting the litigation reality of each provision rather than relegating case law to isolated tables\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eEight Years of Accumulated Jurisprudence\u003c\/strong\u003e] The 29\u003csup\u003eth\u003c\/sup\u003e\u003cspan\u003e \u003c\/span\u003eEdition reflects not just the statute as it reads today but the practical way in which it has been administered, litigated, and clarified since 1-7-2017, incorporating eight years of Council decisions, CBI\u0026amp;C circulars, AAR and AAAR rulings, and High Court judgments. Provisions that have been amended, challenged, partially corrected, and amended again are explained in their full evolution, giving practitioners the context to handle disputes on pre-amendment periods alongside current compliance\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSector-Specific Depth Across 15+ Dedicated Chapters\u003c\/strong\u003e] Independent chapters cover industries and transaction types that generate disproportionate GST complexity, including real estate, construction, financial services, telecom, software, transport, e-commerce, and job work, each addressed as a self-contained reference for that sector\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe following subject areas, specified for this edition, are covered as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eCharge of Tax\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eFull charging framework under CGST, IGST, SGST, and UTGST—dual GST structure, constitutional basis (\u003cem\u003eArticles 246A and 269A\u003c\/em\u003e), charging section mechanics, and the special position of petroleum products and alcohol\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eClassification of Goods and Services\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eHSN-based classification for goods, SAC-based for services, classification principles, and rate consequences, integrated with sector-specific classification guidance across transport, telecom, software, financial services, and real estate chapters\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eComposition Scheme\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eEligibility thresholds, restricted supply categories, flat-rate tax payment, ITC restrictions, and the QRMP scheme for taxpayers with turnover below ₹5 crores, covered in Chapter 21 and cross-referenced in Chapter 40 (\u003cem\u003eReturns\u003c\/em\u003e)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eExemptions\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAbsolute and conditional exemptions by notification, mandatory nature of exemption, and sector-specific entries, including pure labour contract exemptions for single residential units, Housing for All\/PMAY constructions, and government-supplied services\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003ePlace and Time of Supply\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDomestic and cross-border place of supply rules, time of supply for goods and services, and full analysis of the Finance Act 2026 correction to the intermediary services place of supply rule (\u003cem\u003eeffective 30-3-2026\u003c\/em\u003e)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eValuation of Supply\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTransaction value under Section 15, inclusions and exclusions, the Finance Act 2026 post-sale discount amendment (cre\u003cem\u003edit note alone now sufficient, pre-agreement and invoice linkage no longer required\u003c\/em\u003e), related party and agent valuation rules, cost-plus basis, and the residual method\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eInput Tax Credit\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eConditions for taking ITC, blocked credits under Section 17(5), including the Finance Act 2025 retrospective amendment replacing 'or' with 'and' in Section 17(5)(d) w.e.f. 1-7-2017, GSTR-2B linkage requirement, proportionate reversal for mixed supplies, and the Input Service Distributor framework, with integrated AAR\/AAAR decisions on construction, renovation, and works contract ITC\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eRegistration\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThreshold limits, mandatory registration categories, Aadhaar authentication (\u003cem\u003eRules 8(4A) and 10B\u003c\/em\u003e), physical verification, multiple registrations, non-resident and OIDAR registrations, amendment, cancellation, suspension, revocation, and Unique Identity Numbers for foreign embassies and UN Agencies\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eTax Invoice, Credit and Debit Notes\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eMandatory invoice contents, e-invoicing framework, invoices marked 'INPUT TAX CREDIT NOT ADMISSIBLE' post-fraud\/suppression, and the post-Finance Act 2026 position on credit notes for post-sale discounts\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eE-Way Bill\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eRules 138–138D, threshold values, exemptions, CBI\u0026amp;C FAQs, April 2019 system changes, Rule 138E restriction on EWB generation for return non-filers and suspended registrations, and a frank assessment of misuse for transporter harassment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eGST Returns\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAll return forms covered—GSTR-1, GSTR-2A, GSTR-2B, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-9B, GSTR-9C, and final return—with QRMP scheme, IFF, sequential filing restriction, and late fee structure\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eGST Audit\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDepartmental audit, special audit, scrutiny of returns, provisional assessment, and best judgment and summary assessment procedures\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eJob Work\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGST classification framework for manufacturing services on goods owned by others, tax treatment of inputs and capital goods sent for job work, conditions for nil-GST movement, and compliance obligations of principal and job worker\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eReverse Charge\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eNotified goods and services under Section 9(3)\/5(3), receipt from unregistered suppliers under Section 9(4)\/5(4), e-commerce operator liability under Section 9(5), and procedural compliance\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eTCS and TDS\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTCS obligations of e-commerce operators (\u003cem\u003eSection 52, GSTR-8\u003c\/em\u003e), TDS obligations of notified government and PSU recipients (Se\u003cem\u003ection 51, GSTR-7\u003c\/em\u003e), and credit mechanics for both\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eRefunds, Demands and Recovery\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eComplete refund framework, exports (\u003cem\u003ewith and without IGST payment\u003c\/em\u003e), inverted duty structure (\u003cem\u003eincluding Finance Act 2026 amendment enabling 90% provisional refund\u003c\/em\u003e), SEZ supplies, excess payment, unjust enrichment doctrine, and Consumer Welfare Fund. Demand procedures under Sections 73, 74, and the revamped Section 74A (\u003cem\u003ew.e.f. 1-11-2024\u003c\/em\u003e), provisional attachment, and liability of directors, partners, liquidators, and associated persons\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eOffences and Penalties\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePenalty provisions, prosecution thresholds, compounding of offences, and the interplay between civil penalties and criminal prosecution\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eAppeals\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eComplete appeals ladder—first appeal (\u003cem\u003eSection 107\u003c\/em\u003e) with pre-deposit requirements, revision (\u003cem\u003eSection 108\u003c\/em\u003e), Appellate Tribunal (\u003cem\u003econstitution, powers, procedure, Finance Act 2026 National Appellate Authority amendment\u003c\/em\u003e), High Court (\u003cem\u003eSection 117\u003c\/em\u003e), and Supreme Court (\u003cem\u003eSection 118\u003c\/em\u003e), with prosecution and compounding covered separately in Chapter 49\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSpecial Provisions for Tobacco Products\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eNew Central Excise duty structure w.e.f. 1-2-2026 (\u003cem\u003etariff rate enhanced to ~70%\u003c\/em\u003e), capacity-based excise on chewing tobacco, Jarda scented tobacco and Gutkha under Section 3A, track-and-trace obligations under Section 148A, and the 40% GST rate, all arising from the abolition of GST Compensation Cess w.e.f. 1-2-2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe fundamental unit of the text is the numbered paragraph. Every chapter is divided into hierarchically numbered sub-paragraphs and every sub-paragraph is individually cross-referenced in the Section Index to its governing statutory provision—creating a bidirectional link between the statute and the commentary. The book offers three independent access points into the text:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTable of Contents\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Chapter-level orientation across 55 chapters\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSection Index\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Provision-level look-up mapping every section of the CGST Act, IGST Act, CGST\/SGST Rules, and relevant Constitutional Articles to the corresponding paragraph in the body\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSubject Index\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Keyword-based search at the back of the volume\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":41480528724049,"sku":"9789375610441","price":2154.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_a0c756b3-8711-426a-97cf-12dc6cb62a92.jpg?v=1776678621"},{"product_id":"ca-cma-inter-new-scheme-income-tax-easy-notes-question-bank-combo-book-set-by-ca-aarish-khan","title":"CA\/CMA Inter Income Tax (Easy Notes + Question Bank) Combo Book Set by CA Aarish Khan","description":"\u003ch3\u003e\u003cspan\u003e\u003cstrong\u003eSalient Features:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h3\u003e\n\u003col\u003e\n\u003cli\u003e\u003cstrong\u003eIt is a fully updated Coloured Text Book as per Finance Act 2025 relevant for May\/Sep 2026\/Jan 2027.\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eThis Easy Notes will be of great help with our Revision Videos on Youtube.\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eThe entire book is made with great interlinking of various provisions which helps to understand the subject conceptually.\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIt is a Colour coded book with 4 colours being\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ered\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e(Important Points),\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003egreen\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e(Amendments),\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ePurple\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e(Section Numbers) and\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eBlack\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e(Content).\u003c\/strong\u003e\u003cstrong\u003e\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003ch3\u003e\u003cspan\u003e\u003cstrong\u003eSalient Features:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/h3\u003e\n\u003col\u003e\n\u003cli\u003e\u003cstrong\u003eThis Question Bank is fully updated as per Finance Act 2025 relevant for May\/Sep 2026\/Jan 2027 exams.\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eIt covers questions from ICAI Material, Past Revision Test Papers (till Sep 2025), Past Mock Test Papers (till Sep 2025) and Past Exam Papers (till May 2025).\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eThere are in all 300 Practical questions to give students firm grip on the subject.\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eIts a “ONE STOP SOLUTION”.\u003c\/strong\u003e\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cp\u003e\u003c!----\u003e\u003c\/p\u003e","brand":"CA Aarish Khan","offers":[{"title":"Default Title","offer_id":41646893989969,"sku":null,"price":1199.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/EN_QB.jpg?v=1773752220"},{"product_id":"taxmanns-trusts-ngos-ready-reckoner-by-manoj-fogla-suresh-kumar-kejriwal-tarun-kumar-madaan","title":"Taxmann's Trusts \u0026 NPOs Ready Reckoner – A Structural \u0026 Analytical Guide to NPO Taxation under the Income-tax Act 2025","description":"\u003cp\u003e\u003ciframe width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/hDcPCA6veeU?si=fjIgKGyLtIFqT5gI\" title=\"YouTube video player\"\u003e\u003c\/iframe\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eTrusts \u0026amp; NPOs Ready Reckoner\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e This is a structural and analytical commentary on the law governing Indian non-profit organisations under the Income-tax Act 2025, as amended by the Finance Act 2026. It walks through every operative provision of Part B of Chapter XVII (Sections 332 to 355) in statutory sequence, maps each provision to its counterpart under the Income-tax Act 1961, and addresses contentious issues with reference to judicial precedent. It engages with the Income-tax Rules 2026, Schedule XVI on permissible modes of investment, and the redesigned Form 104–114 architecture, which replaces Forms 10A, 10AB, 10AC, 10AD, 9A, 10, 10B, and 10BD. The authors together bring over three decades of practice in the charitable and voluntary sector, and the commentary is designed as the working reckoner for the complete life cycle of a registered non-profit organisation under the new statute.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants, Tax Practitioners, Audit Professionals and Consulting Firms\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003eadvising public trusts, registered societies, Section 8 companies, universities, hospitals, religious institutions and government-financed entities\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eIn-House Finance, Compliance, Legal and Secretarial Teams of NPOs, Foundations, Religious Trusts, Educational and Medical Institutions, Research Bodies and Statutory Authorities\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTrustees, Governing Council Members, Settlors, Founders and Senior Executives\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eresponsible for registration, governance, accumulation decisions, investment policy, related-party transactions and statutory filings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCSR Heads, Corporate Sustainability Teams, CFOs and Boards of CSR-Eligible Companies\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003ehandling implementing-agency due diligence, impact assessment, project structuring, surplus management and CSR expenditure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eInternational Donor Agencies, Philanthropic Foundations and Grant-Making Bodies\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003erouting funds through Indian NPOs or operating India-facing programmes\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCounsel, Litigators and Tax Controversy Professionals\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ehandling registration, cancellation, accreted income, anonymous donation, related-person benefit and Schedule-based exemption proceedings before assessing officers, the CIT(A), ITAT, High Courts and the Supreme Court\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eDepartmental Officers\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e(\u003cem\u003ePCIT\/CIT and Assessing Officers\u003c\/em\u003e) examining registration applications, audit reports, ITRs, accumulation statements, change-of-purpose applications and accreted income computations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCo-operative Societies, Mutual Concerns, Clubs and Member-Based Associations,\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003enavigating the intersection of the doctrine of mutuality with the NPO framework\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademicians, Researchers, Faculty and Students\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eof taxation law, charity law and not-for-profit governance, particularly those tracking the ITA 1961 to ITA 2025 transition\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 7\u003csup\u003eth\u003c\/sup\u003e Edition | 2026, amended by the Finance Act 2026 along with references to the Income-tax Rules 2026 and operative Forms 104 to 114. This book is authored by Dr Manoj Fogla, CA. Suresh Kumar Kejriwal \u0026amp; CA. Tarun Kumar Madaan, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eLifecycle-based Architecture\u003c\/strong\u003e] Built around Part B of Chapter XVII, with each chapter aligned to a specific stage in the registered NPO life cycle—from registration under Section 332 through to interpretation under Section 355\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUniform Chapter Design\u003c\/strong\u003e] A consistent internal architecture across all 78 chapters\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter Summary\u003c\/li\u003e\n\u003cli\u003eStatutory Text Reproduced Verbatim\u003c\/li\u003e\n\u003cli\u003eConceptual Analysis\u003c\/li\u003e\n\u003cli\u003eWorked Illustrations\u003c\/li\u003e\n\u003cli\u003eComparative Tables\u003c\/li\u003e\n\u003cli\u003eJudicial Precedent\u003c\/li\u003e\n\u003cli\u003eClosing Comparative Paragraph against the ITA 1961\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eITA 1961 vs ITA 2025 Comparison\u003c\/strong\u003e] Section-by-section comparative mapping of every material provision under the ITA 2025 against its ITA 1961 counterpart, identifying continuities, departures, re-locations and silent omissions—notably the disappearance of Section 164(2) rate-protection, the 'property held under trust' language and the express new category of 'residual income'\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eForm-wise Practical Guides\u003c\/strong\u003e] Coverage of the entire Form 104 to Form 114 family—field-wise summaries, timelines, processing mechanics and consequences of non-filing—together with a comparative mapping against Forms 10A, 10AB, 10AC, 10AD, 9A, 10, 10B and 10BD; supplemented by a clause-wise walkthrough of Form 112 (\u003cem\u003eunified audit report\u003c\/em\u003e) across its 43 numbered clauses and Schedules A to ZL, covering related-person disclosure, specified violations, depreciation contraventions, loans and deposits, and Chapter XIX-B TDS\/TCS compliance\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTransition \u0026amp; Parallel Regimes\u003c\/strong\u003e] Dedicated treatment of the Section 536 savings framework and the resulting need to operate under the ITA 1961 and the ITA 2025 in parallel for several years\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eGPU vs Non-GPU \u0026amp; Size-based Classification\u003c\/strong\u003e] Distinct treatment of GPU and non-GPU NPOs throughout, reflecting the structural segregation under Sections 345 and 346 (\u003cem\u003ewith the 20% receipts threshold for GPU entities\u003c\/em\u003e); together with coverage of the Small\/Large Registered NPO classification—the revised thresholds of ₹5 crore regular income, ₹10 lakh foreign contribution and ₹10 lakh application outside India, and the ten-year extended validity for small NPOs under Section 332(5)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eContentious \u0026amp; Grey-area Issues\u003c\/strong\u003e] Engagement with the migration of judicial precedent from an exemption regime to a regulatory code; the ejusdem generis question on Section 2(49)(w); indexation on capital gains; diversion-by-overriding-title; QR-code era anonymous donations; the interaction between Section 311 and unregistered NPOs (\u003cem\u003ewith Circular No. 320 of 11\u003csup\u003eth\u003c\/sup\u003e\u003cspan\u003e \u003c\/span\u003eJanuary 1982\u003c\/em\u003e); and the continued allowability of CSR expenditure under Sections 28, 33, 45, 47 and 133\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLandmark Judicial Rulings\u003c\/strong\u003e] Treatment of landmark rulings whose continued application under the ITA 2025 is expressly assessed—CIT v. Institute of Banking Personnel Selection, Bangalore Club v. CIT, CIT v. Secundrabad Club, Yum! Restaurants (Marketing) v. CIT, Chelmsford Club v. CIT and CIT v. Bankipur Club\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAuthor Notes\u003c\/strong\u003e] Flags revisions to MCA FAQs, departmental positions and judicial developments where the position has moved since the underlying guidance was issued\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSelf-contained Appendices\u003c\/strong\u003e] Three Appendices reproducing the relevant Sections of the ITA 2025, Rules of the Income-tax Rules 2026 and Forms—making the volume self-contained\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eLegislative Evolution \u0026amp; Structural Reform\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe journey from the ITA 1961 to the ITA 2025: Budget speech, Bill, Select Committee Report, withdrawal, re-introduction, passage, Presidential assent and entry into force; the structural simplification (\u003cem\u003e800+ sections, 1,200+ provisos, 900+ Explanations reduced to 536 self-contained sections\u003c\/em\u003e); the unified 'tax year' concept; the relocation of permissible modes from Section 11(5) to Schedule XVI; the consolidation of NPO provisions from Chapters I, III, VIA, XII and XII-EB of the ITA 1961 into the single self-contained code of Part B of Chapter XVII (\u003cem\u003eSections 332–355\u003c\/em\u003e); the new concept of 'Registered Non-Profit Organisation' under Section 355(g); the meaning of 'specified provision' under Section 355(m); and the disappearance of the dual registration\/approval track\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eConceptual Shift \u0026amp; Savings Framework\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe shift from exemption language to computation language; the relocation from Chapter III to Chapter XVII-B; the contrast between the declared intent of 'no structural change' and the actual statutory design; and the savings framework under Section 536 governing pre-1 April 2026 matters\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCharitable \u0026amp; Religious Purpose | Foundational Definitions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eMeaning and scope of 'Charitable Purpose' under Section 2(23) across all limbs—relief of the poor, education, yoga, medical relief, preservation of environment and monuments, and advancement of any other GPU object—and the relocation of the GPU commercial-activity proviso from the definition to Section 346; meaning and scope of 'Religious Purpose'; partly charitable and religious NPOs; public versus private religious purposes; benefit to a particular religious community or caste; and foundational definitions (\u003cem\u003e'tax year', 'person', 'income' under Section 2(49), 'total income'\u003c\/em\u003e) in NPO context\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eConstitution of NPOs \u0026amp; Amendment of Trust Deeds\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eConstitution of NPOs across legal forms (\u003cem\u003epublic trust, registered society, Section 8 company, university, educational institution, hospital\u003c\/em\u003e); comparative tables; interaction with the Indian Trusts Act, Societies Registration Act, Companies Act, FCRA and GST; and amendment of trust deeds (\u003cem\u003erectification, supplementary deeds, Section 92 CPC, Section 34 Indian Trusts Act, Section 26 Specific Relief Act, civil court decrees and prospective operation\u003c\/em\u003e)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eRegistration Framework\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe complete registration framework: eligible applicants under Section 332(1); eligibility conditions under Section 332(2); the seven-row Table under Section 332(3) prescribing time limits, order timelines and validity; provisional registration (\u003cem\u003e3 years\u003c\/em\u003e), regular registration, conversion, renewal, reactivation and re-registration on modification of objects; ten-year validity for small NPOs under Section 332(5); deemed registration; re-registration of pre-2021 entities under Section 332(9); condonation of delay under Section 332(4); absence of dissolution and irrevocability clauses; trusts without written instruments; scope of PCIT\/CIT inquiry under Section 332(7); rejection consequences and remedies; switching of regimes under Section 333; and approval for donations under Section 354\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eRegistration Forms 104 to 107\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePractical guides to Form 104 (\u003cem\u003eprovisional registration\u003c\/em\u003e), Form 105 (\u003cem\u003eregular registration\u003c\/em\u003e), Form 106 (\u003cem\u003eorder of provisional registration\u003c\/em\u003e) and Form 107 (\u003cem\u003eorder of regular registration\u003c\/em\u003e): Part A and Part B, field-wise summaries, processing, validity, withdrawal, surrender and cancellation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eComputation \u0026amp; Classification of Income\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eComputation and taxation of income under Section 334: step-wise mechanism, applicable tax rates for Tax Year 2026–27, and the maximum amount not chargeable to tax as the compliance trigger for Sections 347–349; classification under Section 334 into regular, specified and residual streams; migration between streams; aggregation of regular income; income versus receipt; activity income versus commercial income; fund-raising and membership fees; exclusions from regular income\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSpecified Income \u0026amp; Anonymous Donations\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eSpecified income under Section 337: anonymous donations, application for non-charitable purposes, application out of corpus or accumulated income not invested in permissible modes, deemed corpus violations, additional income under Section 344; trigger stage and year of taxability; flat 30% rate. Anonymous donations under Section 337: meaning, threshold mechanism, exclusions for religious and partly religious\/charitable trusts, donations with specific directions, capacity of donor, distinction from unaccounted donations, interaction with Section 102 (\u003cem\u003ethe new Section 68\u003c\/em\u003e) and Sections 103–105, QR-code era treatment, and continued relevance of Section 115BBC circulars and case law\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eResidual Income, Corpus \u0026amp; Deemed Corpus Donations\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eResidual income under Section 355(j); corpus donations under Section 339 and deemed corpus donations under Section 340 (\u003cem\u003erenovation of religious places\u003c\/em\u003e): conditions, exclusion from regular income, separate bank accounts and consequences of non-fulfilment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eProject Grants, TDS Implications \u0026amp; Donations in Kind\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eProject grants—whether income, whether voluntary contributions, implications of Section 2(49)(w) and the ejusdem generis question, ICDS-VII, post–1 April 2016 corpus treatment, subsidies as no-longer capital receipts, and the determination framework under the ITA 2025; TDS on grant receipts and the principle that TDS does not change the nature of the receipt; donations in kind—gold and jewellery as capital receipts, Circular No. 580 of 14 September 1990, in-kind assets in permissible and impermissible modes, time limits for conversion, eligibility under Section 133 (\u003cem\u003ethe new Section 80G\u003c\/em\u003e), payments to suppliers, and conversion of loans into donations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eApplication of Income\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eApplication of income under Section 341: four-level structure (\u003cem\u003eSection 341(3) express disallowances, Section 341(4) source restrictions, Section 341(1)(a) non-compliance disallowance, structural exclusions\u003c\/em\u003e); the 85% rule; application versus spending; revenue versus capital expenditure; loans by educational trusts; payment of taxes and penalties; application in kind; investment versus application; diversion-by-overriding-title; the India requirement and global objects; application outside India under Section 338(a); sources of application other than regular income (\u003cem\u003eloans, corpus, accumulated income, deemed application, specified and residual income\u003c\/em\u003e); inter-NPO donations and the carve-out for corpus donations; and ineligible application\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eCapital Gains, Depreciation \u0026amp; Set-off\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCapital gains under Sections 341(9) and 341(10): reinvestment in another capital asset, statutory 15% accumulation, indexation, applicability of Section 78, legislative history under Section 11(1A); depreciation under Section 341(3)(a): no-double-deduction, depreciation on loan\/corpus\/in-kind assets, cash-basis allowability, Section 11(6) jurisprudence; set-off and carry forward of deficit and non-applicability of Chapter VII; deemed application under Sections 341(5)–(7) and the rationalised Form 108 timeline aligned with Section 263(1)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eAccumulation \u0026amp; Deemed Accumulation\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAccumulation under Section 342: five-year limit, investment in Section 350 modes, consequences of breach, comparison with deemed accumulation and deemed application; legislative history and jurisprudence under Section 11(2); the new Forms 109, 110 and 111 framework for accumulation, change of purpose and Assessing Officer's order; deemed accumulated income (\u003cem\u003ethe 15% statutory retention\u003c\/em\u003e) under Section 343\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eCommercial Activities\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBusiness undertakings under Section 344; incidental commercial activities by non-GPU NPOs under Section 345; restrictions on GPU NPOs under Section 346 (\u003cem\u003ewith the 20% receipts threshold and the actual carrying out\" requirement\u003c\/em\u003e); manner of computation under Rule 182; separate books; consequences of non-compliance; interaction with general business income provisions; controversy around PGBP applicability; Delhi ITAT position on non-applicability of tax audit; powers of the Assessing Officer under Section 344; and the author's view on whether rules and forms can override the Act\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eCompliance, Audit \u0026amp; Investment Framework\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCompliance under Sections 347–350: books of account under Section 347 and Rule 187; audit under Section 348 (\u003cem\u003ethreshold, form, due date, consequences\u003c\/em\u003e); ITR filing under Section 349 read with Section 263; belated, revised and updated returns; clause-wise practical guide to Form 112 (\u003cem\u003e43 clauses, Small\/Large classification, Schedules A to ZL\u003c\/em\u003e); statement of donations under Section 354 and Rule 190 (\u003cem\u003eForms 113 and 114\u003c\/em\u003e); permissible investments under Section 350 read with Schedule XVI; impermissible investments and consequences (\u003cem\u003eentire investment treated as specified income\u003c\/em\u003e); investments in Section 8 and incubatee companies; and case law on Section 13(1)(d)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eViolations, Cancellation, Merger \u0026amp; Accreted Income\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBenefit to a related person under Section 351 read with Section 355(h)—meaning of related person, indicators of benefit, computation and consequences; cancellation of registration under Section 351 (\u003cem\u003eseven specified violations, procedure, effective date, six-month time limit, judicial principles on genuineness versus eligibility, commercial activity, burden of proof, procedural fairness and change of objects\u003c\/em\u003e); merger of NPOs under the new Section 354A (\u003cem\u003eimmunity from accreted income tax, alignment with Section 12AC\u003c\/em\u003e); tax on accreted income under Section 352 (\u003cem\u003eformula A = B – C, FMV computation, maximum marginal rate, four-row payment Table\u003c\/em\u003e); and special computation under Section 353 limiting allowable expenditure for substantive non-compliances\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSchedule-based Exemptions\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGovernment-financed educational and medical institutions (\u003cem\u003eSchedule VII – Sl. Nos. 17 and 18\u003c\/em\u003e); small educational and medical institutions with receipts up to ₹5 crore (\u003cem\u003eSchedule VII – Sl. No. 19\u003c\/em\u003e) with anonymous donation treatment under Sl. No. 19(e); specified income exemption for statutory authorities (\u003cem\u003eSchedule III – Sl. No. 36\u003c\/em\u003e); statutory authorities exempt from tax (\u003cem\u003eSchedule VII – Sl. No. 42\u003c\/em\u003e); income-based versus entity-based exemptions; and switching of regimes under Section 333\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eCSR Framework \u0026amp; Tax Implications\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCorporate Social Responsibility under Section 135 of the Companies Act 2013—applicability, CSR Committee, annual action plan, eligible expenditure, items not includible, capital assets, implementing partners, unspent amount, surplus, excess expenditure and set-off, reporting and disclosure, impact assessment, and penal implications under Sections 135(7), 134(8) and 450—with 70 practical FAQs anchored in MCA clarifications; tax implications under the ITA 2025—disallowance under Section 34(2)(b); residual eligibility under Sections 28, 33, 45, 47 and 133; Swachh Bharat Kosh and Clean Ganga Fund exclusions under Section 133(1)(a)(xx) and (xxi); the MAT position; and the treatment of income from CSR activities\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eDoctrine of Mutuality\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe three conditions (\u003cem\u003eidentity, no profit-making, control over surplus\u003c\/em\u003e); limitations (\u003cem\u003etransactions with non-members, bank deposit interest\u003c\/em\u003e); the post-Bangalore Club position; interaction with statutory inclusions under Section 2(49); and whether charity and mutuality can co-exist\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eTaxation of Unregistered NPOs\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eHead-wise computation; voluntary contributions as 'Income from Other Sources'; incidental expenditure allowability under Section 93(1)(e) (\u003cem\u003ethe new Section 57(iii)\u003c\/em\u003e); tax rates for AOPs\/BOIs\/AJPs under both default and old regimes; AMT; Section 8 company rates under Sections 199–201; applicability of Section 311 with the protection of Circular No. 320 of 11 January 1982; compliance framework (\u003cem\u003ereturn under Section 263, TDS, advance tax, tax audit under Section 63 read with Form 26, set-off and carry forward\u003c\/em\u003e); and a comparative parameter-wise table of registered versus unregistered NPOs\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe volume is organised across 14 Parts and 78 Chapters (num\u003cem\u003ebered 1 to 77, with Chapter 32 split into 32A on Corpus Donation and 32B on Deemed Corpus Donation\u003c\/em\u003e), supported by three Appendices. The Parts follow the operational sequence of the registered NPO life cycle and group into five thematic blocks:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eBlock I | Conceptual \u0026amp; Legislative Framework | Chapters 1–8 (Parts I–II)\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e— Evolution from the ITA 1961 to the ITA 2025; the special regime under Part B of Chapter XVII; comparative mapping; key changes; architecture of Sections 332–355; meaning of 'Charitable Purpose' and 'Religious Purpose'; and foundational definitions in NPO context\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eBlock II | Constitution \u0026amp; Registration | Chapters 9–25 (Parts III–IV)\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e— Constitution of NPOs and amendment of trust deeds; the complete registration framework—eligibility, initial entry, subsequent stages, condonation, dissolution\/irrevocability, oral trusts, PCIT\/CIT powers, rejection and remedies, switching of regimes, approval for donations under Section 354; practical guides to Forms 104–107; and the comparative ITA 1961 vs ITA 2025 registration analysis\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eBlock III | Income: Classification, Application \u0026amp; Accumulation | Chapters 26–50 (Parts V–VII)\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e— Computation and taxation of NPO income; classification into regular, specified and residual streams; anonymous donations; corpus and deemed corpus donations; project grants; Section 2(49)(w); TDS; donations in kind; application within and outside India; judicial principles; sources of application; inter-NPO donations; ineligible application; capital gains and depreciation; set-off and carry forward; deemed application and Form 108; accumulation and deemed accumulation under Sections 342–343; Forms 109, 110 and 111\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eBlock IV | Commercial Activities, Compliance \u0026amp; Audit | Chapters 51–63 (Parts VIII–IX)\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Business undertakings under Section 344; commercial activities by non-GPU and GPU NPOs under Sections 345 and 346; applicability of business computation and tax audit; books of account, audit under Section 348 and clause-wise guide to Form 112; ITR filing under Section 349; statement of donations and Forms 113 and 114; permissible and impermissible modes of investment under Section 350 and Schedule XVI; investments in Section 8 and incubatee companies.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eBlock V | Violations, Consequences \u0026amp; Special Regimes | Chapters 64–77 (Parts X–XIV)\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Benefit to a related person; cancellation of registration; merger under Section 354A; tax on accreted income under Section 352; special computation under Section 353; Schedule-based exemptions across Schedules III and VII; the CSR framework and tax implications under Sections 34 and 133; Doctrine of Mutuality; and taxation of unregistered NPOs\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eAppendices\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAppendix I—Relevant Sections of the ITA 2025\u003c\/li\u003e\n\u003cli\u003eAppendix II—Relevant Rules of the Income-tax Rules 2026\u003c\/li\u003e\n\u003cli\u003eAppendix III—Relevant Forms 104 to 114, including Form 112 with its complete Schedule architecture\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eUniform Chapter Sequence\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e— Each chapter follows a consistent internal sequence\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter Summary\u003c\/li\u003e\n\u003cli\u003eStatutory backdrop and ITA 1961 position with a Corresponding Provisions block and section-mapping table\u003c\/li\u003e\n\u003cli\u003eThe ITA 2025 provision (\u003cem\u003eas amended by the Finance Act 2026\u003c\/em\u003e) reproduced verbatim where relevant\u003c\/li\u003e\n\u003cli\u003eConceptual exposition with worked illustrations and comparative tables\u003c\/li\u003e\n\u003cli\u003eTreatment of contentious issues with judicial precedent; practical compliance guidance with Form-wise walkthroughs and checklists\u003c\/li\u003e\n\u003cli\u003eA closing comparative summary—often accompanied by Author Notes flagging unresolved questions and practical takeaways\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":41970271486033,"sku":"9789371266765","price":1950.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1779088341064_1_9789371266765_Detail-Page-_1.jpg?v=1780299564"},{"product_id":"bharat-s-practical-guide-to-ind-as-ifrs-book-by-ca-kamal-garg","title":"Bharat’s Practical Guide to Ind AS \u0026 IFRS - Book by CA Kamal Garg","description":"\u003cp\u003e\u003cstrong\u003eBharat’s Practical Guide to Ind AS \u0026amp; IFRS - Book by CA Kamal Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 11th (2026)\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION I\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e          Ind AS and IFRS: An Overview                                        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION II\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e          Ind AS 1 (IAS 1): Presentation of Financial Statements   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e          Ind AS 2 (IAS 2): Inventories                                            \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e          Ind AS 7 (IAS 7): Statement of Cash Flows                     \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors    \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e          Ind AS 10 (IAS 10): Events after the Reporting Period    \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 7\u003c\/strong\u003e          Ind AS 11 (IAS 11): Construction Contracts                     \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 8\u003c\/strong\u003e          Service Concession Arrangements — Illustrative Commentary     \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 9\u003c\/strong\u003e          Ind AS 12 (IAS 12): Income Taxes                                    \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 9.1\u003c\/strong\u003e       Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA    \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 10\u003c\/strong\u003e        Ind AS 16 (IAS 16): Property, Plant and Equipment        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 11\u003c\/strong\u003e        Ind AS 17 (IAS 17): Leases                                               \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 12\u003c\/strong\u003e        Ind AS 18 (IAS 18): Revenue                                            \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 13\u003c\/strong\u003e        Ind AS 19 (IAS 19): Employee Benefits                           \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 14\u003c\/strong\u003e        Ind AS 20 (IAS 20): Government Grants \u0026amp; Government Assistance       \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 15\u003c\/strong\u003e        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 16\u003c\/strong\u003e        Ind AS 23 (IAS 23): Borrowing Costs                               \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 17\u003c\/strong\u003e        Ind AS 24 (IAS 24): Related Parties                                  \u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 18\u003c\/strong\u003e        Ind AS 27 (IAS 27): Separate Financial Statements          \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 19\u003c\/strong\u003e        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures         \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 20\u003c\/strong\u003e        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics          \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 21\u003c\/strong\u003e        Ind AS 31 (IAS 31): Interests in Joint Ventures                \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 22\u003c\/strong\u003e        Ind AS 32 (IAS 32): Financial Instruments: Presentation  \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 23\u003c\/strong\u003e        Ind AS 33 (IAS 33): Earnings Per Share                            \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 24\u003c\/strong\u003e        Ind AS 34 (IAS 34): Interim Financial Reporting              \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 25\u003c\/strong\u003e        Ind AS 36 (IAS 36): Impairment of Assets                       \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 26\u003c\/strong\u003e        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 27\u003c\/strong\u003e        Ind AS 38 (IAS 38): Intangible Assets                              \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 28\u003c\/strong\u003e        Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 29\u003c\/strong\u003e        Ind AS 40 (IAS 40): Investment Property                         \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 30\u003c\/strong\u003e        Ind AS 41 (IAS 41): Agriculture                                        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 31\u003c\/strong\u003e        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards      \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 32\u003c\/strong\u003e        Implementation Guidance on various aspects of Ind AS 101        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 33\u003c\/strong\u003e        Practice Pointer Case Studies on First Time Adoption of Ind AS \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 34\u003c\/strong\u003e        Ind AS 102 (IFRS 2): Share Based Payments                   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 35\u003c\/strong\u003e        Implementation Guidance on various aspects of Ind AS 102        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 36\u003c\/strong\u003e        Ind AS 103 (IFRS 3): Business Combinations                   \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 37\u003c\/strong\u003e        Ind AS 104 (IFRS 4): Insurance Contracts                        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 38\u003c\/strong\u003e        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations  \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 39\u003c\/strong\u003e        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 40\u003c\/strong\u003e        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 41\u003c\/strong\u003e        Ind AS 108 (IFRS 8): Operating Segments                       \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 42\u003c\/strong\u003e        Ind AS 109 (IFRS 9): Financial Instruments                     \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 43\u003c\/strong\u003e        Practical Illustrations on Financial Instruments                  \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 44\u003c\/strong\u003e        Ind AS 110 (IFRS 10): Consolidated Financial Statements          \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 45\u003c\/strong\u003e        Ind AS 111 (IFRS 11): Joint Arrangements                       \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 46\u003c\/strong\u003e        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities  \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 47\u003c\/strong\u003e        Ind AS 113 (IFRS 13): Fair Value Measurement               \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 48\u003c\/strong\u003e        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts      \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 49\u003c\/strong\u003e        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 50\u003c\/strong\u003e        Ind AS 116 (IFRS 16): Leases                                           \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 51\u003c\/strong\u003e        Financial Reporting Considerations for IBOR Reforms    \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION III\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 52\u003c\/strong\u003e        Chapter 49B: Ind AS 117 (IFRS 17) – Insurance Contracts         \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 53\u003c\/strong\u003e        Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements                                                                                            \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION IV\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 54\u003c\/strong\u003e        Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" align=\"center\"\u003e\u003cstrong\u003e\u003cspan\u003eDIVISION V\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 55\u003c\/strong\u003e        Summary of Opinions from ITFG Bulletins                       \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 56\u003c\/strong\u003e        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards                        \u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003eChapter 57\u003c\/strong\u003e        Comprehensive Practical Questions on Ind AS                  \u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":42562599321681,"sku":"978-81-1956-518-4","price":3036.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_e4aecf62-957e-4c3f-a0ea-3b13dc8b409d.jpg?v=1779100293"},{"product_id":"ca-final-indirect-tax-simplified-questionnaire-chart-combo-book-set-by-ca-vishal-bhattad","title":"CA Final Indirect Tax (Simplified + Questionnaire + Chart) Combo Book Set by CA Vishal Bhattad","description":"\u003ch3 class=\"text-base font-semibold mb-2\"\u003eCA Final IDT Simplified + Questionnaire + Charts Set Combo Nov 26 Exams:\u003c\/h3\u003e\n\u003cul class=\"list-disc list-inside text-sm mb-3 ml-4\"\u003e\n\u003cli class=\"text-sm\"\u003eIDT Simplified and Questionnaire is a complete study material for CA, CS, and CMA Final Exam preparation.\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eAs per CGST \u0026amp; IGST Act, 2017\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eUpdated with all notifications \u0026amp; circulars till 30 April 2026\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eApplicable for Nov 2026 exams\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 class=\"text-base font-semibold mb-2\"\u003eBook Features:\u003c\/h3\u003e\n\u003cul class=\"list-disc list-inside text-sm mb-3 ml-4\"\u003e\n\u003cli class=\"text-sm\"\u003eHighly referred study material among CA, CS \u0026amp; CMA students\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003ePictographical Presentation\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eFlow charts\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eCovers questions of past RTP, MTP, Exam Papers, Mock Test Papers\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 class=\"text-base font-semibold mb-2\"\u003eBook Material Includes:\u003c\/h3\u003e\n\u003cul class=\"list-disc list-inside text-sm mb-3 ml-4\"\u003e\n\u003cli class=\"text-sm\"\u003eIDT Simplified Module\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eIDT Questionnaire\u003c\/li\u003e\n\u003cli class=\"text-sm\"\u003eChart Book\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Vsmart Academy","offers":[{"title":"Default Title","offer_id":58235252572241,"sku":null,"price":1199.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/IDTbookCombo.jpg?v=1767436237"},{"product_id":"shuchita-scanner-combo-cma-foundation-paper-1-to-4-green-edition","title":"Shuchita Scanner Combo CMA Foundation Paper (1 to 4) Green Edition","description":"\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003eCMA Foundation – SCANNER COMBO (Latest Edition)\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003eFor Jun. 2026 \u0026amp; Dec. 2026 Exams\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eGet CMA Foundation Scanners \u0026amp; study books online—trusted by thousands of students via Scanner Adda. This Foundation Combo brings together all 4 papers (Business Laws \u0026amp; Communication; Financial \u0026amp; Cost Accounting; Business Mathematics \u0026amp; Statistics; Business Economics \u0026amp; Management) in one complete package. More than just solved questions, it provides ICMAI-style coverage, exam trend insights, and updated solutions—helping you prepare strategically for success.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003e📌\u003c\/span\u003e\u003c\/b\u003e\u003cb\u003e\u003cspan\u003e Key Highlights:\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e✅\u003c\/span\u003e\u003cspan\u003e Covers ICMAI content (Solved Questions from past 21 exams up to Dec 2025)\u003cbr\u003e\u003c\/span\u003e\u003cspan\u003e✅\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eStar Rating of Chapters with ABC Analysis for focused prep\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e✅\u003c\/span\u003e\u003cspan\u003e Updated solutions with latest amendments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e✅\u003c\/span\u003e\u003cspan\u003e Question-type classification:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e      • MCQs (Multiple Choice Question) • PYQs (Past Year Question)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e✅\u003c\/span\u003e\u003cspan\u003e  Unique trend tools:\u003cbr\u003e* Chapter Marks Trend Graph\u003cbr\u003e* Chapter-Wise Marks Analysis\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e📘\u003c\/span\u003e\u003cspan\u003e Papers Covered in CMA Foundation Combo:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003e Paper 1: Business Laws \u0026amp; Communication\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eBusiness Laws (Contract, Sale of Goods, NI Act), Sources of Law, Legislative Process,\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eBusiness Communication, Drafting \u0026amp; Presentation Skills, PYQs \u0026amp; Weightage\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003ePaper 2: Financial \u0026amp; Cost Accounting\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eFinancial Accounting, Final Accounts, Consignment \u0026amp; JV,\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eCost Accounting, Cost Sheet, Concepts \u0026amp; PYQs\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003ePaper 3: Business Mathematics \u0026amp; Statistics\u003c\/span\u003e\u003c\/b\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eBusiness Maths, Calculus, Statistics, Probability,\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eCorrelation, Regression, Index Numbers \u0026amp; Time Series\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan\u003ePaper 4: Business Economics \u0026amp; Management\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eBusiness Economics, Markets, Money \u0026amp; Banking,\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003eEconomic Environment \u0026amp; Fundamentals of Management\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e🧠\u003c\/span\u003e\u003cspan\u003e Who is This Combo For?\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e• First-time aspirants seeking structured, syllabus-aligned preparation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e• Repeaters who want trend-based insights and smart revision\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e• Commerce students aiming for clarity, not just solved questions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan\u003e🛒\u003c\/span\u003e\u003cspan\u003e Prepare smartly with the CMA Foundation Scanner Combo—your all-in-one exam preparation partner.\u003c\/span\u003e\u003c\/p\u003e","brand":"Shuchita Prakashan","offers":[{"title":"Default Title","offer_id":59058706022481,"sku":null,"price":740.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/cmafoundcombo.jpg?v=1770288961"}],"url":"https:\/\/buytestseries.in\/collections\/best.oembed","provider":"BuyTestSeries.in","version":"1.0","type":"link"}