These books cover each and every topic which is a part of your Income Tax and GST syllabus.
Both the books collectively will be around 400 pages long because of the following reasons:-
Extensive use of charts where required;
500+ questions in ICAI’s material are not included in this material. This material summarizes all provisions. Practice of questions is done in class directly from ICAI’s studymat, Past Year Question Papers, MTPs, RTPs etc. and not from this material. This material is a short and crisp version of all provisions that enables you to revise everything quickly before exams.
In many places, the same provision is written multiple times and at multiple places in ICAI’s material. By avoiding such repetition also, number of pages reduce drastically.
In these books, latest provisions for May and Nov 2023 attempts have been incorporated. Any amendments that come later on will be provided to you by means of an e-book.
Even a single word can change the interpretation of a section. All important words have been written in CAPITAL LETTERS in the material to ensure that you pay attention to such words while reading them and don’t skip them in a hurry. Also, certain words which contain the essence of the topic are highlighted by Red text so that it helps you with a quick revision of entire syllabus.
In many places, understanding certain provisions requires you to know certain things which are out of syllabus. This material lists those things under the heading “Just for extra knowledge”. This is done to ensure that you get to know those things and at the same time, to ensure that you don’t end up learning those things as they aren’t a part of your syllabus.Hence, you will be clear about the inclusion/exclusion of every word written in this book from syllabus.
Many provisions are complicated and cannot be understood just by reading theory provisions. In such cases, either the book will have examples or it will have the reference to “question number and page number” in ICAI’s Study Material where you can find a question which can help you understand the provision practically.
There are some points in questions which are tricky and cannot be solved by students in exam even after knowing the theoretical provisions properly. Regarding those, this material has “Some tips to solve questions” section at the end of most chapters. In that section, all such small tricks which ICAI has used in its question to confuse students have been listed. Quickly going through them also before exams can prevent you from making those mistakes.
For a good comprehensive understanding of the subject, you are advised to watch Revision Marathon Video of this subject which will be uploaded on our YouTube Channel before CA Exams.
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