CA Intermediate CRACKER Taxation (Tax)

Taxation | CRACKER is a comprehensive study companion designed to help CA-Intermediate (Group I) students master Paper 3 ? Taxation (Income Tax & GST). This book provides an in-depth understanding of core concepts alongside exam-oriented practice. From Previous Exam Solved Papers to Application-Based MCQs and Integrated Case Studies, this resource is tailored to equip candidates with the skills and confidence to tackle their upcoming examinations.The Present Publication is the 11th Edition for the Sept. 2025/Jan. 2026 Exams. This book is authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:

[Comprehensive Past Exam Coverage] Includes questions from previous CA-Intermediate Taxation exams up to May 2025
[Chapter-wise Marks Distribution & Trend Analysis] Gives a quick overview of how marks have been allocated historically, helping students identify the high-weightage area
[Chapter-wise Comparison with ICAI Study Material] Ensures alignment with the official syllabus and highlights where the content matches or expands upon the Institute’s material
[Selected Questions from RTPs & MTPs] Integrates Revision Test Papers (RTPs) and Mock Test Papers (MTPs) of ICAI to offer diverse question patterns
[Updated Solutions] Answers are modified as per A.Y. 2025-26 and the latest GST laws, ensuring total relevance and accuracy
[Application-based MCQs & Integrated Case Studies] Enhances conceptual clarity and practical application, crucial for tackling new exam patterns
[Exam-centric Approach] helps students focus on frequently tested areas
[Ideal for Self-study] as the language is structured to guide learners from basic to advanced levels

The coverage of the book is as follows:

Section A | Income Tax Law
Basic Concepts, Residence & Scope of Total Income, Incomes not forming part of Total Income, and all major heads of income (Salary, House Property, Business/Profession, Capital Gains, Other Sources)
Detailed chapters on Clubbing of Income, Set-Off & Carry Forward of Losses, and Deductions
Step-by-step guidance on Computation of Total Income & Tax Payable, Advance Tax, TDS & TCS, and Provisions for Filing of Returns & Self-Assessment
Comprehensive coverage of Agricultural Income.
Section B | GST
Thorough exploration of GST in India ? An Introduction, Supply Under GST, Charge of GST, Place of Supply, Exemptions, Time of Supply, and Value of Supply
In-depth analysis of ITC, Registration, Tax Invoice/Credit/Debit Notes, Accounts and Records, E-Way Bill, and Payment of Tax
Coverage of TDS/TCS under GST and the procedure for GST Returns.
Section C & D | MCQs & Integrated Case Studies
Separate dedicated chapters for Income Tax MCQs and Case Studies, ensuring targeted practice for objective-type questions
Parallel sections for GST MCQs and Case Studies to build proficiency in application-based scenarios
Additionally, the book begins with an in-depth Chapter-wise Marks Distribution and Previous Exams Trend Analysis, followed by a Chapter-wise Comparison with the Study Material to map each chapter to ICAI’s official syllabus structure

The structure of the book is as follows:

Initial Reference Tools
Chapter-wise Marks Distribution
Previous Exams Trend Analysis
Chapter-wise Comparison with Study Material
Core Sections
Section A (Income Tax Law) ? Chapters 1?15, systematically arranged from fundamental concepts to advanced computations
Section B (GST) ? Chapters 16?30, offering step-by-step coverage of all GST provisions
Practice & Assessment
Section C (MCQs & Case Studies ? Income Tax) ? Practice questions to strengthen objective question-solving skills
Section D (MCQs & Case Studies ? GST) ? Additional practice to ensure familiarity with GST-focused question types
Appendices and Solved Papers
Includes solved previous exam questions (modified as per the latest statutory updates
Contains Paper references with marks distribution to guide revision priorities