Commercial’s Practical Learning Series – Taxation including MCQ’s (CA Inter) – (New Syllabus) by G. Sekar for Jan 2027 Exam – 3rd Edition January 2026.
Commercial’s Practical Learning Series – Taxation including MCQs (CA-Intermediate | Group I – Paper 3) is a comprehensive, exam-oriented textbook designed to transform complex tax provisions into scoring opportunities. Authored by esteemed practitioner and former ICAI Direct Taxes Committee Chairman CA G. Sekar, this 3rd Edition (January 2026) is engineered for the CA Inter New Syllabus. It bridges the gap between raw statutory provisions and professional exam presentation, serving as both a primary learning textbook and a fast-track revision referencer.
Key Exam Preparation Features
Highlighted Legislative Amendments: Incorporates the latest changes introduced by the Finance Act 2025, with all exam-relevant statutory shifts clearly highlighted and marked so you never waste time studying outdated provisions.
Visual & Structured Learning: Every topic begins with a structured Chapter Overview to map out the learning flow, followed by detailed explanations reinforced with comparison tables and decision flowcharts.
Step-by-Step Exam Guidance: Features an extensive archive of solved illustrations and past examination questions integrated directly into their respective chapters, modeling the exact presentation style required to maximize marks.
Comprehensive MCQ Bank: Dedicated topic-wise Multiple Choice Questions (with detailed answers) embedded throughout the text to build speed, precision, and confidence for the objective exam component.
Fast-Track Referencer: Includes a specialized quick-revision section summarizing core charging sections, tax rates, exemptions, and landmark case laws for rapid pre-exam recall.
Complete Syllabus Coverage (Paper 3)
The textbook provides balanced, rigorous coverage across both halves of the CA Intermediate taxation curriculum for Assessment Year 2026–2027:
| Section | Core Domain | Key Areas Covered |
| Section A | Income-tax Law (50 Marks) | Basic Concepts, Residential Status, Heads of Income (Salary, HP, PGBP, Capital Gains, Other Sources), Clubbing, Set-off/Carry Forward, Deductions, Total Income Computation, Advance Tax, TDS/TCS, and Return Filing. |
| Section B | Goods and Services Tax (50 Marks) | GST Concepts, Levy & Collection, Time & Value of Supply, Input Tax Credit (ITC), Registration, Tax Invoice, Credit/Debit Notes, E-Way Bills, Returns, and Payment of Tax. |
Who Should Buy This Book?
CA Intermediate Aspirants: Students targeting the May 2026, September 2026, or January 2027 examination sittings under the New Syllabus.
Self-Study Candidates: Aspirants requiring a structured, student-friendly text that explains complex tax mechanics without needing supplementary coaching notes.
Academic & Professional Mentors: Educators seeking a reliable, up-to-date classroom teaching resource grounded in current legal and practical requirements.
Details :
- Publisher : Commercial Law Publishers (India) Pvt. Ltd.
- Author : G. Sekar
- Edition : 3rd Edition January 2026
- ISBN-13 : 9789347218859
- ISBN-10 : 9789347218859
- Binding: Paperback
- Language : English

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