T N Manoharan & G R Hari Student Handbook On Taxation

About the book

•  Concise presentation of the provisions of the Income-tax Law as amended by the Finance (No. 2) Act, 2024 relevant for New Scheme of CA Intermediate Course and B. Com Examinations.
• Updated rules, Important circulars, notifications and case law as reported up to October 2024 are cited.
• Broad overview of concepts and general principles relating to Income-tax Law and Goods and Services Tax Law, with apt illustrations have been given for easy understanding.
• Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed. Apt illustrations, case studies and exercises are provided.
• For Practice of students, Multiple-Choice Questions (MCQs) have been included at the end of this book
• “Summary of Key points” is provided at the end of each chapter so as to enable the students to comprehend and grasp the subject in an effective manner.
• Select questions of past 25 examinations of The Institute of Chartered Accountants of India, suitably modified and answered on the basis of law applicable for the assessment year 2025-26, are included chapter wise. Problems on computation of total income and tax liability are solved exclusively.
• Recent amendments, though incorporated at appropriate places are separately listed in Appendix in order to enable effective revision by the students.
• Topic wise exclusions from the Syllabus of CA Intermediate Course as per the ICAI study guidelines have been dealt accordingly.