Practical Learning Series — Taxation including MCQ's (CA Inter)
This third edition of Taxation under the Practical Learning Series is a comprehensive and exam-oriented textbook designed specifically for students of CA-Intermediate, applicable for the May 2026, September 2026, and January 2027 examinations, with Assessment Year 2026–2027. Authored by CA G. Sekar and published by Commercial Law Publishers (India) Pvt. Ltd., the book offers complete coverage of the Income-tax Act, 1961 as per the CA Inter New Syllabus, along with detailed discussion of both Direct Taxes (Income Tax) and Indirect Taxes (Goods and Services Tax).
The content is presented in a systematic, structured, and student-friendly manner, incorporating the latest amendments introduced by the Finance Act, 2025, which are clearly highlighted and marked for easy reference. The book integrates relevant circulars, notifications, and up-to-date case law within the respective chapters to ensure alignment with current legal and practical requirements.
Special emphasis is placed on examination preparation through solved illustrations, guidance on answering exam questions, and inclusion of solved past examination questions under relevant chapters. Each topic begins with a chapter overview to help students understand the scope and flow of the subject, followed by detailed explanations supported by tables and flowcharts for quick comprehension. The book also serves as a fast-track reference tool for revision, covering all major topics of Income Tax and GST law, and includes topic-wise multiple choice questions with answers to reinforce conceptual clarity and exam readiness.
This edition is particularly suited for CA-Intermediate students seeking thorough conceptual understanding, structured learning, and practical exam-focused preparation in taxation under the latest syllabus and legislative framework.