Taxation for CA Intermediate

Treat this as two papers of fifty marks that happen to be stapled together, because that is what it is: Income-tax Law and GST share no concepts, no vocabulary and no method, and a candidate who is strong in one and vague in the other reliably lands near the pass mark rather than above it. Both halves are computational and both are marked on the format as much as the figure. In Income-tax, the computation of total income is a fixed statement — five heads in order, then clubbing, then set-off and carry-forward, then Chapter VI-A deductions, then tax on the resulting figure — and reproducing that skeleton earns marks before a single number is right. Show the head, show the section for every allowance and disallowance, and put the reason in a working note rather than in your head. In GST, almost every question resolves to four questions asked in a fixed order: is it a supply, is it taxable or exempt, when does the liability arise, and on what value. Learn the order and the questions answer themselves. One practical caution about material: Section A is examined on the Income-tax Act, 1961 up to and including the January 2027 sitting, and on the Income-tax Act, 2025 from May 2027 onward, so check which Act your book is written to before you trust its section numbers.