The book includes :

1. Answers as per law as amended by Finance Act, 2025 and Taxation Laws (Amendment) Act, 2025 Applicable for Assessment Year 2026-27
2. 420 New and Unique Illustrations (306 on Income Tax and 114 on GST) arranged Topic-wise/ Section-wise
3. Coverage of the past questions of CA Final Exams and select questions from CS and CMA Examinations
4. Coverage of past 10 years’ questions;
5. Coverage of select question asked in RTP and MTP of ICAI

Content of the Book :

INCOME TAX LAW [SECTION A]

1. Basic Concepts
2. Residence and Scope of Total Income
3. Salaries
4. Income from House Property
5. Profits and Gains of Business or Profession
6. Capital Gains
7. Income from Other Sources
8. Income of other persons included in Assessee’s Total Income
9. Aggregation of Income and Set-off or Carry Forward of Loss
10. Deductions from Gross Total Income
11. TDS, TCS and Advance Tax
12. Provisions for Filing of Return of Income and Self Assessment
13. Income Tax Liability – Computation and Optimisation

 GOODS AND SERVICES TAX [SECTION B]

14. GST in India – A Brief Introduction
15. Supply under GST
16. Charge of GST and Composition Levy
17. Place of Supply
18. Exemptions from GST
19. Time of Supply
20. Value of Supply
21. Input Tax Credit
22. Registration
23. Tax Invoice, Credit & Debit Notes
24. Accounts and Records
25. E-Way Bill
26. Payment of Tax
27. Tax deduction at Source and Collection of tax at Source
28. Returns

About the Author

Yogendra Bangar a member of ICAI, is the founder and pioneer of AADHYAS Academy and Prakashan. A thorough educationist and a self-made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996. Beginning with table coaching to a couple of students, he has over the years, step by step with great determination and hard work built a strong Knowledge-based education support system providing a platform to aspiring students to pursue and achieve their goals.

Vandana Bangar is one of the renowned writers in the field of finance, especially in the area of DT, Taxation, Tax Laws and Practice for CA Final, CA IPCC, CS Executive exams. The author has written a number of excellent books in the area of DT, Taxation, Tax Laws, and Practice that are useful for CA Final, CA IPCC, CS Executive exams. B.Com, FCA Gold Medalist in B.Com Karnataka University, Author of various books at UG, PG & professional levels, Faculty in Business & Corporate Laws, A prolific author and contemporary writer of articles in leading magazines and newspapers.