K.M. Bansal, Sanjay Kumar Bansal Taxation CRACKER

Size Guide

Please Follow Lawmart Shipping & Delivery Policy - https://www.lawmart.in/shipping_delivery.php

Please Follow Lawmart Return & Cancellation Policy - https://www.lawmart.in/return_cancellation.php

? Major Highlights

• Edition & Exam Applicability

  • 9th Edition (A.Y.?2025–26) for May/Nov?2025 exams – updated with all relevant amendments up to Nov?2024 and featuring 630+ practical problems makemydelivery.com+15taxmann.com+15taxmann.com+15.

• Question Bank & Solutions

  • Covers all past ICAI questions up to Nov?2024.

  • Includes clearly structured solutions for both practical and theoretical problems taxmann.com+10zeroinfy.in+10lawbooksadda.com+10.

• Analytical Insights

  • Detailed chapter-wise marks distribution (from Nov?2020 onwards).

  • Trends analysis tracking question patterns since Nov?2022 lakshmilawhouse.com+10zeroinfy.in+10lakshmilawhouse.com+10.

• Cross-Referencing with ICAI Material

  • Maps each Cracker topic to the ICAI Study Material for ease of revision taxmann.com+15zeroinfy.in+15buytestseries.in+15.

• Inclusion of New Topics

  • Incorporates newly added areas: Tax Audit, Ethical Compliances, international tax developments, Transfer Pricing, BEPS, etc. lakshmilawhouse.commakemydelivery.com+8makemydelivery.com+8poojalawhouse.in+8.

???? Detailed Contents

Part I – Direct Tax Laws (70 marks)

Covers 31 chapters, including:

• Profits & Gains from Business or Profession

• Capital Gains

• Income from Other Sources

• Tax on Conversion of Unaccounted Money

• Clubbing & Set-off of Losses

• Deductions (e.g., Chapter VI-A, co-operatives, SEZs)

• MAT / AMT

• Taxation of firms, LLPs, AOPs/BOIs, business trusts (REITs, InvITs)

• Charitable/Religious Trusts & Political Parties

• Application vs. Diversion of Income

• Assessment, Appeals & Revisions

• Survey, Search & Seizure, TDS/TCS, Digital Transactions

• Tax Audit & Ethical Compliances

• Collection & Recovery, Interest, special tax cases

• Miscellaneous: STT/CTT, IFSC, HUF assessment

• Tax Planning, Avoidance, Evasion, including GAAR aggarwallawhouse.com+3poojalawhouse.in+3makemydelivery.com+3zeroinfy.in+8deccanlawhouse.com+8lawbooksadda.com+8lawbooksadda.com+5poojalawhouse.in+5makemydelivery.com+5.

Part II – International Taxation (30 marks)

Comprises 9 chapters:

• Tax Incidence in India

• Taxation of Non-Residents

• Double Taxation Relief

• Transfer Pricing

• Advance Rulings

• Model Tax Convention & Treaty Interpretation

• Fundamentals of BEPS & recent developments

• Latest international tax changes aggarwallawhouse.comyoutube.com+9deccanlawhouse.com+9lakshmilawhouse.com+9.

???? Structure & Format

• Introductory Sections

  • Chapter-wise marks & trend analysis

  • Study Material cross-reference

• Main Body

  • Well-organized chapters (31 + 9)

  • Practical + theory mix

• Practice Section

  • Over 630 applied problems with solutions

  • Solved questions from past exams (up to Nov?2024, even May?2025 for 10th edition) taxmann.com+13makemydelivery.com+13poojalawhouse.in+13poojalawhouse.in+9taxmann.com+9aggarwallawhouse.com+9

???? Why It’s Called a “Cracker”

• Designed exam-first: mirrors ICAI’s pattern with detailed solved questions

• Practice-heavy: dense question bank fosters confidence

• Analytical edge: insights from marks and trend data sharpen focus

• Syllabus-aligned: cross-referenced to ICAI materials for consistency

• Right mix: theory vs. practical balance with uptodate legal amendments

???? How to Use It Effectively

1. Review chapter-wise marks trends to prioritize topics.

2. Read aligned ICAI material separately for theory strength.

3. Attempt Cracker problems and self-check step-by-step answers.

4. Focus especially on new topics like GAAR, BEPS, TP practice.

5. Use solved exam-based problems to tune answer presentation and exam strategy.