Taxmann Cracker - Taxation Book for CA Inter by K.M. Bansal, Sanjay Kumar Bansal

Taxation – CRACKER with Application-Based MCQs and Integrated Case Studies is a comprehensive, examination-centric problem compendium for CA Intermediate – Group I | Paper 3 (Taxation), designed to operationalise the ICAI syllabus through questions, patterns, and evaluative logic rather than narrative exposition. The book functions as a complete past-exam and assessment-pattern decoder, integrating descriptive questions, ICAI-style MCQs, and multi-layered integrated case studies across both Income-tax Law and GST. This Edition incorporates all amendments applicable for A.Y. 2026-27, the latest GST law, and fully solved past examination questions up to the January 2026 exam. Each solution is framed to mirror ICAI's marking scheme, computational flow, and legal reasoning expectations, making the book a direct simulation of the examination environment rather than a theoretical text.

The Present Publication is the 13^th Edition, authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:

• [Exhaustive Solved Past Examination Questions] Covers ICAI past exam questions across multiple years, including the January 2026 examination, with fully worked-out answers
• [Dedicated MCQs & Integrated Case Studies] Separate, structured sections for MCQs and integrated case studies in both Income-tax and GST, reflecting the ICAI's increasing emphasis on application-based testing
• [ICAI Evaluation-Aligned Answer Framework] Solutions follow step-wise computation, statutory referencing, and working-note logic consistent with ICAI marking methodology
• [Chapter-wise Marks Distribution & Trend Analysis] Each chapter is supported by historical marks weightage and trend insights, enabling students to focus on high-yield areas
• [Chapter-wise Mapping with ICAI Study Material] Enables students to cross-verify syllabus coverage, ensuring nothing examinable is missed
• [Coverage of RTPs & MTPs] Selective and relevant questions from ICAI Revision Test Papers (RTPs) and Mock Test Papers (MTPs) are included with solutions
• [Updated for A.Y. 2026-27 & Current GST Regime] All questions—especially computation-based ones—are modified to reflect current law, slab structure, regimes (including section 115BAC), and GST provisions

The book covers the entire CA Intermediate Taxation syllabus, structured into four functional layers:

• Section A – Income-tax Law (Descriptive Questions)
• Basic concepts and definitions
• Residential status and scope of total income
• Heads of income:
• Salaries
• House Property
• Profits & Gains of Business or Profession
• Capital Gains
• Income from Other Sources
• Set-off and carry forward of losses
• Deductions from Gross Total Income
• Computation of Total Income and Tax Liability
• Advance tax, TDS, TCS
• Filing of return and procedural aspects
• Section B – Goods and Services Tax (GST)
• Conceptual framework of GST
• Supply, charge, exemptions
• Time and value of supply
• Input Tax Credit
• Registration, tax invoices, accounts & records
• E-way bill
• Payment, returns, TDS/TCS under GST
• Section C – MCQs & Integrated Case Studies (Income-tax)
• High-density MCQs involving computation, regime selection, exemptions, and deductions
• Multi-issue integrated case studies covering capital gains, house property, business income, deductions, and tax liability
• Section D – MCQs & Integrated Case Studies (GST)
• ICAI-style MCQs on GST law and procedures
• Case-based questions involving classification, ITC eligibility, valuation, and compliance

The structure of the book is as follows:

• Strict chapter-wise alignment with the ICAI syllabus
• Each chapter typically includes:
• Past exam questions (descriptive + MCQs)
• Integrated case studies spanning multiple provisions
• RTP & MTP-based questions
• Chapter-wise marks trend indicators
• MCQs and case studies are consolidated in dedicated sections, enabling focused practice
• Solutions are:
• Computation-driven
• Legally reasoned
• Exam-length and marks-appropriate
• Designed for modular study, selective revision, and full-syllabus mock practice