( Includes Income-Tax Law and Goods and Services Tax Law )

Suggested Answers for CA Intermediate, January 2026 Examinations
- Updated Rules, Important Circulars, Notifications and case laws reported upto October 2025 are cited 
- Concise presentation of the provisions of the Income-tax Law as amended
by the Finance Act, 2025 relevant for New Scheme of CA Intermediate
Course and B. Com Examinations
-  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 20 examinations of The Institute of Chartered
Accountants of India, suitably modified and answered on the basis of law
applicable for the assessment year 2026-27, 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