CA Inter Taxation Malavika Manoharan & G R Hari Sep 26 & Jan 27

CA Inter Taxation Malavika Manoharan & G R Hari Sep 26 & Jan 27

Description :

This Forty Eighth Edition is dedicated to the enduring legacy of CA T.N. Manoharan. A Padma Shri awardee, former President of the ICAI and a visionary leader of the profession, Shri T.N. Manoharan’s contribution to the world of taxation and his commitment to the student community remain the cornerstone of this work. His presence continues to be felt through the clarity and conceptual depth he instilled in this book over decades. As we carry his mission forward, this edition remains committed to the high standards of excellence and student-centric learning that he always championed. It is with a sense of pride that the Forty Eighth Edition of the book is presented to the students. As in the past, feedback from professors, faculties and students has enabled us to refine the content to meet the evolving requirements of the student fraternity. Students pursuing the CA Intermediate Course, many of whom transition directly from school through the Foundation route, require a systematic and simple introduction to complex concepts. This edition maintains that focus, providing a structured approach to learning Taxation (Income-tax & GST) through practical illustrations and exercises designed to help students qualify for their examinations with confidence. In alignment with the new scheme of education and training, due care has been taken to edit the contents in accordance with the current syllabus of The Institute of Chartered Accountants of India. Portions excluded by the Board of Studies for the CA Intermediate level have been omitted to ensure focused and relevant study. The technical accuracy and depth of this edition have been upheld through the dedicated efforts of our expert panel. We express our sincere gratitude to Ms. Sandhyaarti T, FCA, Ms. Ranjani R, ACA, Ms. Sesya Harni DR, ACA, and Ms. Jeevaganga R, ACA, for their immense contribution to editing the contents of Income-tax Law. Similarly, we thank Ms. D. Theresa, FCA and Mr. A. Pranav, ACA who meticulously served as the panel of editors for the GST portion. Their expertise has been vital in ensuring the continuity of the academic rigor this book is known for. The professional approach of our publisher, M/s. Snow White Publications Pvt. Ltd., Mumbai, has been instrumental in bringing out this edition in a timely manner. We remain keen to receive suggestions for further improvement from our readers. Our ultimate desire is for students to gain a strong conceptual foundation, making the transition to Direct and Indirect Tax Laws at the CA Final level seamless. We wish you happy reading and success in your examination.

About the book

• Concise presentation of the provisions of the Income-tax Law as amended bv the Finance Act, 2025 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 2025 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 atthe 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
• Topic wise exclusions from the Syllabus of CA Intermediate Course as per the ICAI study guidelines have been dealt accordingly.

About the Authors

T.N.Manoharan, a fellow member of the Institute of Chartered Accountants of India (ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since 2001 and held the position as its President during 2006-07.He was a visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad.He has also authored the text book titled Direct Tax Laws for C.A. Final and other professional courses.

CA G.R. Hari is a Fellow Member of the ICAI and a Commerce Graduate from the University of Madras, He is in practice of the Chartered Accountancy profession for the past 28 years. He has presented papers in Professional forums and Educational Institutions on technical subjects. CA Hari was a faculty on the subject Taxation for CA Intermediate course at K. S. Academy, Chennai, besides a faculty member at Loyola Institute of Business Administration (LIBA) for their Management Studies and corporate training programmes. He is also a resource person at the Direct Taxes Regional Training Institute (DTRTI), Bangalore and Chennai for training programmes of the Income-tax Department. The Author is nominated as Member of the Board of Studies in Commerce and Allied Degree Courses (UG) of University of Madras, besides other colleges.

CA T.M. Malavika is a practicing Chartered Accountant with Over a decade of professional experience, specializing in Goods and Services Tax (GST) and audit. She is a graduate of the University of Madras and holds professional qualifications and certifications in GST, Information Systems Audit, Concurrent audit of banks and emerging areas such as Artificial Intelligence, recognized by the Institute of Chartered Accountants of India.After qualification, she began her career in the audit and assurance domain with reputed firms, including a Big Four accounting firm where she was involved in audit of diverse public and private sector entities.