{"product_id":"taxation-tax-cracker-ca-intermediate-edition-2026","title":"Taxation (Tax) | CRACKER | CA INTERMEDIATE | EDITION 2026","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eTaxation – CRACKER\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e with Application-Based MCQs and Integrated Case Studies is a comprehensive, exam-oriented problem compendium for CA Intermediate – Group I | Paper 3 (Taxation), specifically designed to reflect how the ICAI tests the subject. It integrates descriptive questions, ICAI-style MCQs, and multi-issue integrated case studies across Income-tax and GST, enabling students to master both application and presentation. The 13\u003csup\u003eth\u003c\/sup\u003e Edition is fully updated for A.Y. 2026-27, incorporates the latest GST law, and includes solved past examination questions up to the January 2026 exam, along with selective RTPs and MTPs. Structured in line with ICAI's evaluation methodology, computation flow, and legal reasoning, the book serves as a true exam-simulation and high-scoring preparation tool, rather than a conventional theory text.\u003cbr\u003e\u003c\/span\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch2 class=\"sec-pro-heading-1\"\u003eBook\u003cspan\u003e \u003c\/span\u003eDescription\u003c\/h2\u003e\n\u003cdiv id=\"targetElement\" class=\"ui-texts-1 descpt-ul ani-resize-ui-1\"\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eTaxation – CRACKER\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 13\u003csup\u003eth\u003c\/sup\u003e Edition, authored by CA. (Dr) K.M. Bansal \u0026amp; Dr Sanjay Kumar Bansal, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eExhaustive Solved Past Examination Questions\u003c\/strong\u003e] Covers ICAI past exam questions across multiple years, including the January 2026 examination, with fully worked-out answers\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDedicated MCQs \u0026amp; Integrated Case Studies\u003c\/strong\u003e] 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\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eICAI Evaluation-Aligned Answer Framework\u003c\/strong\u003e] Solutions follow step-wise computation, statutory referencing, and working-note logic consistent with ICAI marking methodology\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eChapter-wise Marks Distribution \u0026amp; Trend Analysis\u003c\/strong\u003e] Each chapter is supported by historical marks weightage and trend insights, enabling students to focus on high-yield areas\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eChapter-wise Mapping with ICAI Study Material\u003c\/strong\u003e] Enables students to cross-verify syllabus coverage, ensuring nothing examinable is missed\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCoverage of RTPs \u0026amp; MTPs\u003c\/strong\u003e] Selective and relevant questions from ICAI Revision Test Papers (RTPs) and Mock Test Papers (MTPs) are included with solutions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated for A.Y. 2026-27 \u0026amp; Current GST Regime\u003c\/strong\u003e] All questions—especially computation-based ones—are modified to reflect current law, slab structure, regimes (\u003cem\u003eincluding section 115BAC\u003c\/em\u003e), and GST provisions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe book covers the entire CA Intermediate Taxation syllabus, structured into four functional layers:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSection A – Income-tax Law (Descriptive Questions)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic concepts and definitions\u003c\/li\u003e\n\u003cli\u003eResidential status and scope of total income\u003c\/li\u003e\n\u003cli\u003eHeads of income:\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eSalaries\u003c\/li\u003e\n\u003cli\u003eHouse Property\u003c\/li\u003e\n\u003cli\u003eProfits \u0026amp; Gains of Business or Profession\u003c\/li\u003e\n\u003cli\u003eCapital Gains\u003c\/li\u003e\n\u003cli\u003eIncome from Other Sources\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eSet-off and carry forward of losses\u003c\/li\u003e\n\u003cli\u003eDeductions from Gross Total Income\u003c\/li\u003e\n\u003cli\u003eComputation of Total Income and Tax Liability\u003c\/li\u003e\n\u003cli\u003eAdvance tax, TDS, TCS\u003c\/li\u003e\n\u003cli\u003eFiling of return and procedural aspects\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSection B – Goods and Services Tax (GST)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eConceptual framework of GST\u003c\/li\u003e\n\u003cli\u003eSupply, charge, exemptions\u003c\/li\u003e\n\u003cli\u003eTime and value of supply\u003c\/li\u003e\n\u003cli\u003eInput Tax Credit\u003c\/li\u003e\n\u003cli\u003eRegistration, tax invoices, accounts \u0026amp; records\u003c\/li\u003e\n\u003cli\u003eE-way bill\u003c\/li\u003e\n\u003cli\u003ePayment, returns, TDS\/TCS under GST\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSection C – MCQs \u0026amp; Integrated Case Studies (Income-tax)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eHigh-density MCQs involving computation, regime selection, exemptions, and deductions\u003c\/li\u003e\n\u003cli\u003eMulti-issue integrated case studies covering capital gains, house property, business income, deductions, and tax liability\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eSection D – MCQs \u0026amp; Integrated Case Studies (GST)\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eICAI-style MCQs on GST law and procedures\u003c\/li\u003e\n\u003cli\u003eCase-based questions involving classification, ITC eligibility, valuation, and compliance\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eStrict chapter-wise alignment with the ICAI syllabus\u003c\/li\u003e\n\u003cli\u003eEach chapter typically includes:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePast exam questions (descriptive + MCQs)\u003c\/li\u003e\n\u003cli\u003eIntegrated case studies spanning multiple provisions\u003c\/li\u003e\n\u003cli\u003eRTP \u0026amp; MTP-based questions\u003c\/li\u003e\n\u003cli\u003eChapter-wise marks trend indicators\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eMCQs and case studies are consolidated in dedicated sections, enabling focused practice\u003c\/li\u003e\n\u003cli\u003eSolutions are:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eComputation-driven\u003c\/li\u003e\n\u003cli\u003eLegally reasoned\u003c\/li\u003e\n\u003cli\u003eExam-length and marks-appropriate\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eDesigned for modular study, selective revision, and full-syllabus mock practice\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43092376780934,"sku":null,"price":636.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/1769770940081_1_9789375618430_Detail-Page-1200x1700.jpg?v=1769888124","url":"https:\/\/genzbookcompany.com\/products\/taxation-tax-cracker-ca-intermediate-edition-2026","provider":"GenZbookcompany","version":"1.0","type":"link"}