[{"id":"1","title":"Commonseal","price":"2000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780578517_seal.jpg","category":"Commonseal","type":"others","description":"A common seal is the official signature of a company, used to authenticate documents and bind the company to agreements. A company is a separate legal entity, meaning it is treated as separate from its members and has its own identity. It is an artificial judicial person having powers, rights, duties and obligations prescribed by law. Thus, it can own property, incur debts, borrow money, have a bank account, enter into contracts, employ people, and sue or be sued in the same manner as an individual. \r\nThe signature of a company is a common seal. A company requires a common seal to be affixed on agreements and documents that the company enters into with third parties and bind the company. The common seal of a company is a stamped imprint of a company\u2019s legal name. \r\nIt is affixed on agreements and documents that act as evidence that an agreement, contract or document was executed by its authorized agents or officers on behalf of the company. It is also called a corporate seal. Common seal means the metallic seal of a company for signing or stamping documents with the company\u2019s name to show they have been approved officially. \r\nIt is the company\u2019s signature to a document that is affixed and binds the company to all obligations undertaken. All documents on which the company\u2019s seal is duly signed and affixed by the authorized company official become binding on the company. All companies should maintain a register containing particulars of documents on which the common seal is affixed, and it should be kept at the company\u2019s registered office.\r\nThe common seal has various uses and benefits. The primary importance is that it makes the agreements, documents or deeds entirely authoritative and authentic. Moreover, the common seal ensures that documents are not forged easily. It averts fraud cases arising from the easy and quick forgery of the managers\u2019 signatures since it is authorized for use by a limited number of company employees.","created_at":"2026-05-24 17:21:28","video":null},{"id":"2","title":"MinutesBook","price":"750.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580275_mbook.webp","category":"Minutes Book","type":"software","description":"A minute book is a formal record-keeping tool used by corporations to document important corporate activities and decisions. It serves as the official archive of a company\u2019s operations, providing a chronological account of meetings, resolutions, and other significant business actions. Its primary purpose is to ensure legal compliance, maintain transparency, and provide a reliable reference for shareholders, directors, and regulators. A minutes book is used to formally record the discussions, decisions, and action items of meetings, serving as an official and organized record for future reference. Primary Uses: Recording Meeting Discussions and Decisions: Minutes books capture the key points discussed during meetings, including decisions made, motions passed, and any votes taken. This ensures that all participants and stakeholders have a clear record of what transpired. Tracking Action Items: They document responsibilities assigned to individuals, deadlines, and follow-up tasks, helping teams stay accountable and organized. Legal and Regulatory Compliance: In corporate settings, minutes books are often required under laws such as the Companies Act to maintain official records of board meetings, shareholder meetings, and other formal gatherings. Properly maintained minutes can serve as evidence in audits, legal proceedings, or regulatory reviews. Reference for Absent Members: Minutes books provide a reliable source for team members who could not attend a meeting, allowing them to stay informed about decisions and discussions. Maintaining Organizational Continuity: They help preserve institutional memory, ensuring that decisions, policies, and discussions are accessible for future reference, especially during personnel changes. ","created_at":"2026-05-24 17:21:28","video":null},{"id":"3","title":"MinutesBinder","price":"750.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580175_binder copy.webp","category":"Minutes Binder","type":"software","description":"A minutes binder book with a key is a secure, A4 sized binder designed to organize and protect company or organizational meeting minutes, featuring a lockable mechanism for document safety.","created_at":"2026-05-24 17:21:28","video":null},{"id":"4","title":"ShareCertificate","price":"16.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580365_Share.jpg","category":"Share Certificate","type":"others","description":"Shares As per Section 2(84) of Companies Act, 2013, Share means Share in the share capital of a Company and Include stocks. Share or Debentures are movable property transferable in Manner provided in the AOA of Company.","created_at":"2026-05-24 17:21:28","video":null},{"id":"5","title":"Statutory register","price":"1050.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580493_reg.jpg","category":"Statutory combined register","type":"software","description":"The statutory combined register serves as a comprehensive record of a company's corporate activities, ownership structure, financial transactions, and governance decisions. It is essential for ensuring transparency and accountability within the company and is a key component of corporate governance. The register is open for inspection by members, creditors, and other stakeholders, facilitating regulatory inspections and audits. Non-compliance with the maintenance of statutory registers can lead to significant penalties, including hefty fines for the company and its directors.","created_at":"2026-05-24 17:21:28","video":null},{"id":"6","title":"Minutes Sheets (100No's)","price":"500.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580547_sheet.webp","category":"Minutes Sheet","type":"software","description":"Meeting minutes are essential for documenting discussions, decisions, and action items from meetings. They serve several purposes: Record Keeping: They provide a formal record of what was discussed, decisions made, and actions taken, ensuring accountability and transparency. Action Items Tracking: Meeting minutes help track tasks and responsibilities assigned during the meeting, facilitating follow-up and accountability. Professionalism: They maintain a structured format, making it easier to review and reference meeting outcomes. Communication: They ensure that all participants are informed about the next steps and decisions made, enhancing communication within the team. Using meeting minutes templates can streamline the process of documenting these key elements, making it easier to keep track of meetings and their outcomes.","created_at":"2026-05-24 17:21:28","video":null},{"id":"7","title":"Draft Income Tax Rules 2026","price":"1595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580681_draftitrules.jpg","category":"Professional Books","type":"book","description":"Draft Income-tax Rules 2026 is Taxmann's authoritative statutory compilation of the Draft Income-tax Rules and Draft Forms 2026, released by the CBDT ahead of the proposed enforcement of the Income-tax Act 2025 from 1st April 2026. This 63rd Edition is conceived as a transition and implementation reference, enabling stakeholders to understand and prepare for the comprehensive redesign of India's income-tax subordinate legislation. The publication goes beyond reproducing the draft text by integrating all 190 draft forms and by providing detailed, rule-wise and form-wise navigators that map the 2026 framework to the Income-tax Rules 1962. It serves as a single, coherent resource for analysing continuity, consolidation, procedural restructuring, and system readiness under the proposed regime.Draft Income-tax Rules 2026 is Taxmann's authoritative statutory compilation presenting the Draft Income-tax Rules and Draft Forms 2026 (dated 7th February 2026), released by the Central Board of Direct Taxes (CBDT) in the public domain ahead of the proposed enforcement of the Income-tax Act 2025 from 1st April 2026. This Edition (February 2026) is editorially positioned as a transition, consultation, and implementation reference, enabling stakeholders to study, analyse, and prepare for the complete redesign of India's income-tax subordinate legislation framework. Beyond reproducing the draft statutory text, the publication is engineered as a rule-migration and compliance-system mapping tool. It integrates the full draft rules, the complete set of redesigned draft forms, and two exhaustive navigators that map the Draft Income-tax Rules 2026 and Forms with their corresponding provisions under the Income-tax Rules 1962. The result is a single, coherent volume that allows users to trace continuity, consolidation, renumbering, procedural restructuring, and technology-driven redesign under the proposed regime.This publication is intended for advanced professional, institutional, and policy users who must engage with the design, impact, and operationalisation of the new income-tax rules framework, including:Chartered Accountants, Cost Accountants, Company Secretaries, and Tax ConsultantsTax Advocates and Litigation Professionals Corporate Tax, Compliance, and Finance Teams involved in SOP and system redesign ERP, Reporting, and Data-Governance Implementation Teams Government Officers, Policymakers, and Law-Drafting Authorities Industry Bodies and Professional Associations preparing consultation feedback Academicians, Researchers, and Advanced Students of direct tax law.The Present Publication is the 63rd Edition | 2026, covering Draft Income-tax Rules & Forms as released on 7th February 2026. It is edited by Taxmann's Editorial Board with the following noteworthy features:[Complete Draft Income-tax Rules 2026] Full and faithful reproduction of the draft rules as placed in the public domain, preserving statutory language, rule numbering, cross-references, schedules, and internal structure[Complete Draft Forms under Income-tax Rules 2026] Incorporates all 190 draft forms, redesigned to support simplified language, standardised information capture, automated reconciliation, pre-fill capability, and centralised processing[Rule-wise Navigator\u20142026 vs 1962] Exhaustive tables mapping each draft rule with its corresponding provision under the Income-tax Rules 1962\u2014enabling instant identification of retained, consolidated, relocated, or omitted provisions[Form-wise Navigator\u20142026 vs 1962] Structured comparison of draft forms with legacy forms, facilitating transition planning and system reconfiguration[Policy-driven Simplification Architecture] Reflects the drafting philosophy of the new Income-tax Act 2025\u2014simplified language, reduced redundancy, use of tables and formulas, and a decisive move towards leaner subordinate legislation.The publication offers layered, end-to-end coverage of the draft regime:CBDT Policy Note on Draft Rules & Forms Explains the rationale for public consultation and stakeholder participation Articulates the simplification and rationalisation objectives Quantifies Consolidation \u2013 Reduction from 511 rules and 399 forms under the 1962 framework to 333 rules and 190 forms under the draft regime Emphasises technology-enabled compliance and reduced ambiguity","created_at":"2026-05-24 17:21:28","video":null},{"id":"8","title":"Labour codes 2026","price":"595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580826_labourcode.jpg","category":"Professional Books","type":"book","description":"New Labour Codes with Comparative Study of New Labour Codes and Old Labour Laws is a comprehensive, transition-ready statutory reference presenting the complete text of India's four consolidated Labour Codes\u2014Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and the Occupational Safety, Health and Working Conditions Code 2020\u2014as enforced from 21st November 2025. What distinguishes this Edition and makes it indispensable is its exhaustive, carefully structured, and analytically rich Comparative Study of the New Labour Codes vis-\u00e0-vis the 29 Central Labour Acts they repeal. This comparative framework spanning more than 100 pages has been designed to ensure that readers can clearly understand the legal transformations, navigate transitional challenges, and interpret how long-established labour-law provisions have been merged, expanded, modernised, or omitted under the new regime. This book serves as a statutory compendium and a practical roadmap for adapting to India's most extensive labour-law reform since Independence.This Edition is designed for all stakeholders who require deep-domain clarity and high-precision statutory referencing, including:Labour & Employment Lawyers, Legal Advisors, Industrial-Relations Consultants & Litigators dealing with Code-based disputes, compliance audits, and transition matters HR Directors, IR Managers, Compliance Heads & Payroll Teams responsible for implementing Code-aligned HR policies, wage structures, and factory\/establishment compliance frameworks Government Officers, Labour Inspectors, Commissioners & Enforcement Authorities working within the new governance, inspection, and adjudicatory architecture Trade Unions, Worker Associations & Employee Bodies assessing changes in the rights, protections, and settlement mechanisms Academics, Researchers, Law Faculty Members & Students (LL.B., LL.M., HRM, MBA) seeking an authoritative study resource on India's new labour governance landscape Corporate Policy Teams, CHRO Offices & Industry Bodies preparing workforce transition strategies.","created_at":"2026-05-24 17:21:28","video":null},{"id":"9","title":"Bharatiya Nagarik Suraksha Sanhita 2023","price":"2895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780580912_bharathiyanagarik.jpg","category":"Professional Books","type":"book","description":"This comprehensive legal resource focuses on the bare text of the Bharatiya Nagarik Suraksha Sanhita (BNSS) 2023, offering a detailed comparison with the Code of Criminal Procedure 1973. By providing side-by-side text in both Hindi and English, this book effectively breaks down language barriers, making the nuances of the law accessible to all. The inclusion of tables, indexes, and comparative studies further enhances the reader's ability to understand and relate the new legislation to its historical Code of Criminal Procedure.With its comprehensive approach and bilingual presentation, this book stands as a definitive legal resource in contemporary Indian jurisprudence. It is an invaluable tool for the judiciary, legal professionals, enforcement agencies, government bodies, students, and the general public.The Present Publication is the 2025 Edition, authored\/edited by Taxmann's Editorial Board and provides extensive coverage, including:[Bilingual Format] Presented in both Hindi and English, ensuring accessibility and comprehension for a wider audience[Section-wise Tables] Detailed tables juxtapose sections of the Code of Criminal Procedure 1973 with their counterparts in the BNSS 2023, highlighting old versus new laws[Comprehensive Index] A meticulously crafted subject index for the BNSS 2023 aids quick reference and ease of navigation[Comparative Study] In-depth comparative studies between BNSS 2023 and the Code of Criminal Procedure 1973 provide valuable insights into the legislative changes.","created_at":"2026-05-24 17:21:28","video":null},{"id":"10","title":"Direct Taxes Manual 2026","price":"8725.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780581093_direct.jpg","category":"Professional Books","type":"book","description":"Direct Taxes Manual is India's most authoritative statutory reference on direct taxation. Volume 1 presents the ITA 2025 (536 sections, 23 chapters, 15 Schedules) as amended by the Finance Act 2026, supported by six bi-directional cross-reference tables that map every section, rule, and form between the two regimes\u2014the definitive transitional navigation tool for practitioners working across both Acts simultaneously. Volume 2 covers the complete procedural framework across 28 divisions of subordinate legislation, including the Income-tax Rules 2026, all five faceless proceedings schemes, ICDS, and the ITAT Rules, while Volume 3 consolidates over a century of Supreme Court and High Court precedent (1922\u2013February 2026), six decades of CBDT administrative guidance (1961\u2013February 2026), and a judicially defined words and phrases compilation\u2014all re-indexed section-by-section against the 2025 Act.Direct Taxes Manual is the most exhaustive statutory reference compilation in Indian direct taxation\u2014a work that has maintained its position as the authoritative practitioner's desk set for 56 consecutive annual editions. The 2026 Edition arrives at the most consequential juncture in post-independence Indian tax history: the full transition from the Income-tax Act 1961 to the Income-tax Act 2025 (Act No. 30 of 2025).Volume 1 presents the ITA 2025\u2014a restructured, 536-section, 23-chapter statute with 15 Schedules\u2014as its primary legislative text, fully amended by the Finance Act 2026. The 1961 Act has been preserved in the fabric of this Edition through the most elaborate bi-directional cross-reference architecture\u2014mapping every section, every rule, and every form between the two regimes. The Finance Act 2026 is reproduced in full and amends both the Income-tax Act 1961 (for the assessment year commencing 1 April 2026) and the Income-tax Act 2025 (for the tax year commencing 1 April 2026 onwards)\u2014a dual-regime enactment. Volume 2 reproduces the Income-tax Rules 2026 (the new procedural code, incorporating G.S.R. No. 198(E) dated 20 March 2026) alongside 27 additional divisions of subordinate legislation, procedural schemes, and tax administration frameworks. Volume 3 compiles over a century of judicial precedent (1922\u2013February 2026), six decades of CBDT administrative guidance (1961\u2013February 2026), and a comprehensive lexicon of judicially interpreted statutory terms\u2014all re-indexed section-by-section against the Income-tax Act 2025.","created_at":"2026-05-24 17:21:28","video":null},{"id":"11","title":"Yearly Tax Digest 2026","price":"4295.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780581148_yearlytaxdigest.jpg","category":"Professional Books","type":"book","description":"Yearly Tax Digest & Referencer is Taxmann's definitive annual record of income-tax jurisprudence in India, systematically capturing how the law has been interpreted and applied by courts and tribunals. The 2026 Edition consolidates 3,550+ rulings reported during 2025 (updated till 16th November 2025) across the Supreme Court, High Courts, and ITAT. Presented as a two-volume, section-wise and issue-wise judicial digest, it enables precise identification, validation, and citation of precedents. This publication serves as an essential litigation and advisory reference for tax professionals, in-house teams, revenue authorities, and researchers dealing with complex, precedent-driven tax matters.This publication is indispensable for professionals who work with case law as a daily decision-making tool, including:Tax Litigators & Advocates drafting appeals, written submissions, synopsis notes, and precedent compilations Chartered Accountants & Tax Consultants advising on contentious and high-risk issues In-house Tax & CFO Teams validating tax positions and litigation exposure Departmental Representatives & Revenue Officers tracking judicial trends and outcomes Researchers & Advanced Students specialising in income-tax jurisprudence.It is especially valuable where precedent density, factual distinction, and procedural validity determine outcomes.The Present Publication is the 55th Edition (Volume 1) & 31st Edition (Volume 2), edited by Adv. M.K. Pithisaria & CA. Abhishek Pithisaria. It incorporates all Case Laws reported till 16th November 2025 for the year 2025. The key features of the book are as follows:[Complete Annual Judicial Record] Exhaustive consolidation of all major income-tax rulings reported during 2025 [Court-segregated Architecture] Separate volumes for higher judiciary and ITAT, respecting precedential hierarchy [Section-wise & Issue-wise Digesting] Every ruling is mapped to the exact statutory provision and litigation issue [Precedent-status Intelligence] Dedicated tools to track whether decisions are affirmed, reversed, overruled, or pending before the Supreme Court (Volume 1) [Circulars & Notifications in Litigation] Special lists identifying CBDT circulars and notifications judicially analysed by courts and tribunals [Neutral, Non-Commentarial Presentation] Objective distillation of holdings without authorial opinion [Multi-layer Navigation] Case lists, subject indices, and issue taxonomies enabling instant retrieval.The coverage of the book is as follows:Volume 1 \u2013 Supreme Court & High Courts | It captures binding and persuasive precedents delivered by the Supreme Court and various High Courts during the year. It is editorially designed as a courtroom-ready research tool and includes:List of Cases Digested (alphabetical) List of Cases Affirmed\/Reversed\/Overruled\/Approved\/Disapproved, enabling instant assessment of precedent strength List of Cases with SLP Dismissed\/Granted\/Notice Issued, critical for validating whether a High Court ruling has reached or survived scrutiny at the apex level List of Circulars & Notifications Judicially Analysed, mapping delegated legislation to judicial interpretation Section-wise Digest of Judgments, covering the entire Income-tax Act, 1961 Comprehensive Subject Index for cross-sectional issue retrieval Substantively, the volume spans all major domains of income-tax law, including charging provisions, exemptions, business income, capital gains, international taxation, reassessment, penalties, procedural safeguards, and constitutional principles. Each section is further broken into recognisable litigation issues (for example, under Section 14A, Section 37, Section 68, reassessment provisions, etc.), reflecting how disputes actually arise and are argued in courts Volume 2 \u2013 Income-tax Appellate Tribunal (ITAT) | It is a high-density repository of tribunal jurisprudence, capturing how income-tax law is applied at the most active and fact-intensive stage of litigation. Its structure includes:List of ITAT Cases Digested List of Circulars & Notifications Judicially Analysed by Tribunal Section-wise Digest of ITAT Orders Detailed Subject Index.The volume is particularly strong on procedural and evidentiary disputes, such as reassessment under sections 147\u2013153, validity of notices, limitation, sanction, faceless assessment mechanics, DIN defects, TDS\/TCS compliance, penalties, and business disallowances.Notably, international tax issues under Section 9 are organised using OECD Model Convention article logic (PE, business profits, royalty\/FTS, capital gains, etc.), mirroring how treaty disputes are actually framed before tribunals.The Digest follows a research-first, practitioner-centric architecture:Multiple Entry Points Start with a case name \u2192 List of Cases Digested Start with an issue \u2192 Subject Index Start with a circular\/notification \u2192 Judicially Analysed Circulars List Start with precedent validity \u2192 Affirmed\/Reversed\/SLP Lists (Vol. 1) Section-wise Organisation with Issue Sub-Heads \u2013 Each statutory section is divided into multiple litigation propositions rather than treated as a single block.Proposition-based Digests \u2013 Entries are distilled into numbered propositions indicating:the legal issue assessment year(s) outcome (in favour of assessee or revenue) court\/bench and citation brief judicial reasoning case-history or subsequent treatment, where relevant Independent yet Complementary Volumes \u2013 Each volume can be used on its own, while together they provide a complete, year-specific litigation map.","created_at":"2026-05-24 17:21:28","video":null},{"id":"12","title":"Capricorn Dsc for 3 years with token","price":"2800.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780583755_capri1.webp","category":"DigitalSignature","type":"others","description":"Digital signatures are used to authenticate documents, ensure data integrity, secure communications, and streamline digital workflows across various industries.Authentication and Identity Verification.Digital signatures verify the sender\u2019s identity, ensuring that a document or message originates from the claimed source. This process provides a layer of trust, confirming that the content has not been altered during transit and preventing impersonation or unauthorized access. They are widely used for signing contracts, certificates, and official communications, making them more secure than handwritten signatures.Data Integrity and Security:Digital signatures use cryptographic techniques, including public and private key pairs, to encrypt and decrypt signature data. This ensures that any tampering with the document is detectable, maintaining the integrity of the information. They are essential in financial transactions, legal documents, and sensitive communications where data security is critical. Legal and Regulatory Compliance Digital signatures are legally recognized in many countries, including under the U.S. Federal ESIGN Act. They provide a legally binding method for signing documents electronically, which is crucial for contracts, agreements, and regulatory filings. This compliance ensures that digitally signed documents are admissible in court and meet industry standards. Workflow Efficiency and Cost Reduction By enabling electronic signing, digital signatures eliminate the need for physical paperwork, reduce administrative overhead, and accelerate decision-making processes. They are used in HR for onboarding, benefits enrollment, and performance reviews, as well as in vendor agreements, loan approvals, and insurance policies, allowing remote and seamless document processing.Audit Trails and Record Keeping Digital signatures often include timestamps and cryptographic verification, creating an audit trail that tracks when and by whom a document was signed. This is valuable for compliance audits, tax documentation, and internal record-keeping. Industry-Specific Applications,Finance: Loan agreements, mortgage contracts, investment forms. Real Estate: Property contracts and lease agreements. Healthcare: Patient consent forms and medical records. Government: Licensing, permits, and official correspondence. Corporate: Vendor contracts, internal approvals, and HR documentation. Digital signatures have become indispensable in the digital era, providing security, authenticity, efficiency, and legal validity for electronic transactions and communications across multiple sectors","created_at":"2026-05-24 17:21:28","video":null},{"id":"13","title":"Customs & Foreign Trade Policy","price":"2595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780581501_foreign.jpg","category":"Professional Books","type":"book","description":"Customs & Foreign Trade Policy (FTP) Ready Reckoner, now in its 28th Edition, is the standard single-volume treatise on India's cross-border indirect tax regime\u2014covering the Customs Act, Customs Tariff Act, FT(D&R) Act, SEZ Act, IFSCA Act, and FTP 2023 with the HBP in one integrated work, updated to the Finance Act 2026 with the Baggage Rules 2026, CBDPR 2026, and CBIC Customs Manual 2025. Structured across 61 chapters in two Divisions (Customs Law and FTP) with a concept-to-compliance-to-enforcement progression, its defining feature is a four-layer citation density\u2014statute \u2192 subordinate legislation \u2192 administrative guidance \u2192 judicial authority\u2014at every paragraph, making it fit for direct use in advisory work, written submissions, and examination preparation. Customs & Foreign Trade Policy (FTP) Ready Reckoner, now in its 28th continuously maintained Edition, is a single-volume treatise that consolidates the entire body of Indian indirect tax law on cross-border trade into one work. It is the standard desk reference and has been the basis of written submissions, legal opinions, and departmental guidance for nearly three decades.The book takes the reader through the full statutory edifice of India's Customs and trade regime\u2014the Customs Act 1962; the Customs Tariff Act 1975 (both Schedules, including the CVD, Anti-Dumping, Safeguard, and CVD-on-subsidised-goods machinery); the Foreign Trade (Development & Regulation) Act 1992 and Rules thereunder; the Special Economic Zones Act 2005 and SEZ Rules 2006; the International Financial Services Centres Authority Act 2019; and the Foreign Trade Policy 2023 together with the Handbook of Procedures (HBP). It weaves into this structure the subordinate framework of valuation rules, baggage rules, courier regulations, customs broker licensing regulations, warehousing regulations, MOOWR, drawback rules, SEZ rules, RoDTEP\/RoSCTL schemes, SCOMET controls, and the Provisional Collection of Taxes Act 2023.The law stated is current as of the Finance Act 2026, and the text incorporates all consequential changes notified by the CBIC and the DGFT up to the cut-off, including the newly notified Baggage Rules, 2026 and the Customs Baggage (Declaration and Processing) Regulations 2026 (effective 2nd February 2026). The CBIC's Customs Manual 2025 (released in supersession of the 2023 Manual and updated to 1st February 2025) is cross-referenced throughout the book at the relevant paragraphs. The Reckoner is designed for readers who need to work with both the underlying statute and the operating circulars simultaneously:Tax Advisors, Chartered Accountants, Cost Accountants, Company Secretaries, and Advocates advising importers, exporters, freight forwarders, and Customs brokers on duty optimisation, classification, valuation challenges, refund claims, scheme eligibility (AA\/DFIA\/EPCG\/RoDTEP\/RoSCTL), and litigation at every appellate level. In-House Tax and Trade-Compliance Teams of manufacturers, trading houses, e-commerce operators, Free Trade Warehousing Zones, Status Holders, SEZ units, EOUs\/EHTP\/STP\/BTP units, and IFSC entities. Customs Brokers (CBs\/CHAs) and Logistics Professionals handling Bill of Entry and Shipping Bill filings, customs bonds, warehousing operations, drawback, and AEO compliance. Officers of the CBIC, DGFT, DRI, SVB, SEZ Development Commissioners, and IFSCA needing an organised, section-by-section reference to statute, rule, circular, manual, and case-law on any point of Customs or FTP practice. Trade Bodies, Exporters' Associations, Consultants, and Policy Researchers tracking FTA\/PTA implementation, rules of origin, SCOMET dual-use controls, export promotion incentives, and ease-of-doing-business initiatives. Candidates Preparing for the CA Final, CS Professional, CMA Final, Departmental Examinations (Inspector\/Superintendent\/Appraiser), and LL.M. (Taxation) programmes, where Customs and FTP form part of the syllabus.","created_at":"2026-05-24 17:21:28","video":null},{"id":"15","title":"Taxmann CRACKER Combo for CA Final","price":"3385.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780581682_crac.jpg","category":"Academic Books","type":"book","description":"CRACKER Combo for CA Final \u2013 Group I (Papers 1 to 3) is a rigorously engineered, exam-intelligence-driven preparation system for the May & September 2026 examinations, covering Financial Reporting, Advanced Financial Management, and Advanced Auditing. It goes beyond a conventional solved-papers set by systematically decoding ICAI's question design, mark allocation, chapter rotation, and evaluation standards. The Combo integrates fully solved past examination questions, chapter-wise marks distribution, multi-attempt trend analytics, and precise mapping with ICAI Study Material, RTPs, and MTPs. Each paper is structured to mirror ICAI's preferred answer-writing and presentation framework, including workings, sequencing, and case-based MCQs. Collectively, the set functions as a high-precision revision tool, answer-writing simulator, and marks-maximisation strategy guide for Group I aspirants.CRACKER Combo for CA Final \u2013 Group I (Papers 1 to 3) is a strategically curated, exam-intelligence-driven preparation set designed for the May & September 2026 CA Final examinations. This Combo brings together three of Taxmann's most rigorously engineered CRACKER titles\u2014Financial Reporting (FR), Advanced Financial Management (AFM), and Advanced Auditing, Assurance & Professional Ethics (Audit)\u2014each built on deep analysis of ICAI's historical examination behaviour. Rather than functioning as a conventional solved-papers bundle, the Combo operates as a predictive scoring framework. Across all three papers, it systematically decodes how ICAI frames questions, allocates marks, rotates chapters, evaluates answers, and rewards presentation. Together, the three books convert past examination data, trend analytics, and ICAI source-mapping into a high-precision, marks-maximisation system for Group I aspirants.","created_at":"2026-05-24 17:21:28","video":null},{"id":"16","title":"Tdsman e-tds software(Standard)","price":"5400.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582178_tds2.webp","category":"Etds software","type":"software","description":"Comprehensive Return Preparation,Supports 24Q, 26Q, 27Q & 27EQ Forms,Handles Regular and Correction Returns,Predict defaults before FVU generation,IT Portal & TRACES integration,Dashboard with Reports and MIS,Smart Data Management-Quick data import \/ export - Excel \/ CSV Supports large data volumes,Import Company (TAN) data from IT Portal,Data import from TXT & Conso files,Import Challans from IT Portal \/ TRACES,PAN validation including \u2018Inoperative\u2019,Pre-configured Sections with Rates,Interest and Late Fee computation,Challan validation,Checks for \u2018Short Deduction\u2019,Single click to generate FVU,Automatic download of CSI file,Instant display of confirmation \/ error,Online filing of Return at IT Portal,Print of Form 27A for offline filing,Automated TDS \/ TCS Certificates,Simplified Correction Return,IT Portal \/ TRACES integration","created_at":"2026-05-24 17:21:28","video":null},{"id":"17","title":"Tdsman e-tds software(Professional)","price":"9900.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780581892_ODL.jpg","category":"Etds software","type":"software","description":"Comprehensive Return Preparation,Supports 24Q, 26Q, 27Q & 27EQ Forms,Handles Regular and Correction Returns,Predict defaults before FVU generation,IT Portal & TRACES integration,Dashboard with Reports and MIS,Smart Data Management-Quick data import \/ export - Excel \/ CSV Supports large data volumes,Import Company (TAN) data from IT Portal,Data import from TXT & Conso files,Import Challans from IT Portal \/ TRACES,PAN validation including \u2018Inoperative\u2019,Pre-configured Sections with Rates,Interest and Late Fee computation,Challan validation,Checks for \u2018Short Deduction\u2019,Single click to generate FVU,Automatic download of CSI file,Instant display of confirmation \/ error,Online filing of Return at IT Portal,Print of Form 27A for offline filing,Automated TDS \/ TCS Certificates,Simplified Correction Return,IT Portal \/ TRACES integration","created_at":"2026-05-24 17:21:28","video":null},{"id":"18","title":"Tdsman e-tds software(Enterprise lite)","price":"20900.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582084_tds1.webp","category":"Etds software","type":"software","description":"Comprehensive Return Preparation,Supports 24Q, 26Q, 27Q & 27EQ Forms,Handles Regular and Correction Returns,Predict defaults before FVU generation,IT Portal & TRACES integration,Dashboard with Reports and MIS,Smart Data Management-Quick data import \/ export - Excel \/ CSV Supports large data volumes,Import Company (TAN) data from IT Portal,Data import from TXT & Conso files,Import Challans from IT Portal \/ TRACES,PAN validation including \u2018Inoperative\u2019,Pre-configured Sections with Rates,Interest and Late Fee computation,Challan validation,Checks for \u2018Short Deduction\u2019,Single click to generate FVU,Automatic download of CSI file,Instant display of confirmation \/ error,Online filing of Return at IT Portal,Print of Form 27A for offline filing,Automated TDS \/ TCS Certificates,Simplified Correction Return,IT Portal \/ TRACES integration","created_at":"2026-05-24 17:21:28","video":null},{"id":"19","title":"Taxmann e-tds software 2026-27 (Single User)","price":"9000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582327_taxmann.webp","category":"Etds software","type":"software","description":"Taxmann E-TDS Return Software (Single & Multi User) FY 2026-27Taxmann\u2019s e-TDS Returns is an automated software for all end-to-end TDS and TCS related compliances. Using the software, one can prepare and file TDS\/TCS return, and generate the TDS\/TCS certificates. It helps you in computation of tax liability accurately and hassle-free TDS compliances. Manage TDS compliances of all your clients from one dashboard. This software is for Financial Year 2021-22, created by Taxmann\u2019s Technologies Team, Dr. Vinod K. Singhania & Dr. Kapil Singhania, with the following noteworthy features:[Error-free and Easy to Use] e-TDS provides a precise calculation of TDS and interest. Simple navigation of the software helps you at every step to prepare the TDS returns in just a few clicks [Amended up to Finance Act, 2021] The software is updated with all amendments made by the Finance Act 2021 and the latest FVU\/RPU version provided by the NSDL[Easy Import\/Export with MS Excel] Facility to import and export the data through the excel template [One interface for all TDS compliance] Manage every activity related to TDS compliance from one interface. Covering return generation and uploading, preparation of TDS\/TCS certificates from TRACES, request for a revised return for any correction on TRACES, Bulk PAN Verification, etc. It\u2019s a complete TDS compliance online software without any paperwork [Default Predictor Notice] The software algorithm identifies the possible errors in the return and predicts the possibility of getting a default notice. It helps you to generate an error-free return and minimize the chances of the default notice [TDS as per Alternate Tax Regime] The software provides an option to calculate the TDS on salary income as per the old regime or the new regime. Just select an option, and the tax shall be computed as per the chosen regime [Applicability of Section 194N] Check if the deductee has filed the Income-tax return for the relevant period. The Software will apply the higher TDS rate automatically in the case of defaulters [Flexible and Customization Option for Bulk Users] Customization facility is available for bulk users [Rebuilt on Latest Technology] e-TDS has been rebuilt on the latest technology to provide you with a secured database (password protected), fast processing, and better experience. Now quickly generate bulk TDS entries [No Loss of Data and Backup Flexibility] Facility to take backup of your data from e-TDS to Dropbox.com. You can quickly restore data from Dropbox.com in case of any damage\/loss of data. Backup can be taken organization wise, year-wise or full backup [Available in Single User\/Multi-User Setups] The software is available for both single-user and multi-users (5 users)","created_at":"2026-05-24 17:21:28","video":null},{"id":"20","title":"Taxmann e-tds software 2026-27 (Multi User)","price":"12500.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582372_taxmann.webp","category":"Etds software","type":"software","description":"Taxmann E-TDS Return Software (Single & Multi User) FY 2026-27Taxmann\u2019s e-TDS Returns is an automated software for all end-to-end TDS and TCS related compliances. Using the software, one can prepare and file TDS\/TCS return, and generate the TDS\/TCS certificates. It helps you in computation of tax liability accurately and hassle-free TDS compliances. Manage TDS compliances of all your clients from one dashboard. This software is for Financial Year 2021-22, created by Taxmann\u2019s Technologies Team, Dr. Vinod K. Singhania & Dr. Kapil Singhania, with the following noteworthy features:[Error-free and Easy to Use] e-TDS provides a precise calculation of TDS and interest. Simple navigation of the software helps you at every step to prepare the TDS returns in just a few clicks [Amended up to Finance Act, 2021] The software is updated with all amendments made by the Finance Act 2021 and the latest FVU\/RPU version provided by the NSDL[Easy Import\/Export with MS Excel] Facility to import and export the data through the excel template [One interface for all TDS compliance] Manage every activity related to TDS compliance from one interface. Covering return generation and uploading, preparation of TDS\/TCS certificates from TRACES, request for a revised return for any correction on TRACES, Bulk PAN Verification, etc. It\u2019s a complete TDS compliance online software without any paperwork [Default Predictor Notice] The software algorithm identifies the possible errors in the return and predicts the possibility of getting a default notice. It helps you to generate an error-free return and minimize the chances of the default notice [TDS as per Alternate Tax Regime] The software provides an option to calculate the TDS on salary income as per the old regime or the new regime. Just select an option, and the tax shall be computed as per the chosen regime [Applicability of Section 194N] Check if the deductee has filed the Income-tax return for the relevant period. The Software will apply the higher TDS rate automatically in the case of defaulters [Flexible and Customization Option for Bulk Users] Customization facility is available for bulk users [Rebuilt on Latest Technology] e-TDS has been rebuilt on the latest technology to provide you with a secured database (password protected), fast processing, and better experience. Now quickly generate bulk TDS entries [No Loss of Data and Backup Flexibility] Facility to take backup of your data from e-TDS to Dropbox.com. You can quickly restore data from Dropbox.com in case of any damage\/loss of data. Backup can be taken organization wise, year-wise or full backup [Available in Single User\/Multi-User Setups] The software is available for both single-user and multi-users (5 users).","created_at":"2026-05-24 17:21:28","video":null},{"id":"21","title":"Sensys XBRL software(Single User)","price":"12000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582428_sensys.jpg","category":"Xbrl software","type":"software","description":"Key Features:As per Revised Schedule III Taxonomy (IND AS),Balance Sheet and Profit & Loss (AOC 4),Cost Audit Report & Compliance Report in XBRL format,Taxonomy Treeview for easy navigation, browsing and searching,Detailed Information about each element of Taxonomy.Facility to create Tuple (Multi Record Element) at Taxonomy Tree itself.User friendly Data Entry Screen,Import Data from Existing Excel Files of Balance Sheets and Profit & Loss Statements,Professional can send excel templates to their clients for easy data entry which can be imported in software,Easy drag-drop facility of data,Specify Currency, Precision for each elements,Footnotes for each element. Utilise same footnote for multiple elements,Copy and Paste Notes to Accounts from Word\/Excel\/Html Files\/Txt Files. Format will be maintained as it is.Inbuilt validation at entry level to avoid data entry mistakes.Validation for mandatory elements and other requirements for XBRL Filing.Preview XBRL Document before finally generating it.Generate XBRL Instance document at click of a button.Validate through MCA validation utility.Facility to create Standalone & Consolidated Financial Statements as per MCA requirements.Masters of Units, Precision, Context.Masters of Entities and their subsidiaries.Automatic updates available in the software for timely updates.Automatic updates available in the software for timely updates.No Expertise required.Tag, Review, Generate, Preview, File.User friendly, Easy to use. Flexible enough to handle all your XBRL requirements.","created_at":"2026-05-24 17:21:28","video":null},{"id":"22","title":"Sensys XBRL software(Multi User)","price":"24000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582475_sensys.jpg","category":"Xbrl software","type":"software","description":"Key Features:As per Revised Schedule III Taxonomy (IND AS),Balance Sheet and Profit & Loss (AOC 4),Cost Audit Report & Compliance Report in XBRL format,Taxonomy Treeview for easy navigation, browsing and searching,Detailed Information about each element of Taxonomy.Facility to create Tuple (Multi Record Element) at Taxonomy Tree itself.User friendly Data Entry Screen,Import Data from Existing Excel Files of Balance Sheets and Profit & Loss Statements,Professional can send excel templates to their clients for easy data entry which can be imported in software,Easy drag-drop facility of data,Specify Currency, Precision for each elements,Footnotes for each element. Utilise same footnote for multiple elements,Copy and Paste Notes to Accounts from Word\/Excel\/Html Files\/Txt Files. Format will be maintained as it is.Inbuilt validation at entry level to avoid data entry mistakes.Validation for mandatory elements and other requirements for XBRL Filing.Preview XBRL Document before finally generating it.Generate XBRL Instance document at click of a button.Validate through MCA validation utility.Facility to create Standalone & Consolidated Financial Statements as per MCA requirements.Masters of Units, Precision, Context.Masters of Entities and their subsidiaries.Automatic updates available in the software for timely updates.Automatic updates available in the software for timely updates.No Expertise required.Tag, Review, Generate, Preview, File.User friendly, Easy to use. Flexible enough to handle all your XBRL requirements.","created_at":"2026-05-24 17:21:28","video":null},{"id":"23","title":"Sensys PDFSigner","price":"12000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582529_DSign.jpg","category":"Pdfsigner software","type":"software","description":"Sensys Technologies offers PDF signer software that allows users to digitally sign various PDF documents, including TDS Certificates Form 16 and Form 16A. Key features include User-friendly interface for easy signing of multiple documents.Configuration of signature placement according to user requirements.Original PDF files are not modified; a new file is created after signing.Support for digital signatures using .PFX files and USB token signatures.Legal compliance and cost-saving benefits, such as reduced paper and printing costs.","created_at":"2026-05-24 17:21:28","video":null},{"id":"24","title":"Fixed Asset Management Software","price":"12000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582652_asset.png","category":"Fixed Asset software","type":"software","description":"Fixed Asset Management Software is a robust system designed to simplify the tracking, recording, and managing of your organization\u2019s fixed assets. It empowers businesses to maintain an up-to-date Fixed Asset Register, track asset depreciation, and make informed decisions regarding acquisitions, maintenance, and disposals.Our Fixed Asset Management Software also offers advanced features such as Asset Audit capabilities, streamlined Asset Disposal processes, and a comprehensive Asset Status Dashboard View. It seamlessly integrates with your existing ERPs and other business applications, ensuring a smooth and connected asset management experience.Key Features of Our Fixed Asset Management Software:Fixed Asset Register: Maintain a comprehensive and organized register of all your fixed assets, including asset details such as purchase date, cost, location, and more.Asset Tracking: Effortlessly track the location and condition of your assets throughout their lifecycle, reducing the risk of loss or theft and tracking asset movements.Depreciation Management: Automate the calculation and tracking of asset depreciation, ensuring accurate financial reporting and compliance with accounting standards.Acquisition and Disposal: Easily record asset acquisitions and disposals, streamlining the process and maintaining a complete audit trail.Reporting and Analytics: Generate insightful reports and analytics to make data-driven decisions regarding your fixed assets, helping you optimize asset utilization.User-Friendly: Our software is designed with a user-friendly interface, making it easy for your team to adapt quickly.","created_at":"2026-05-24 17:21:28","video":null},{"id":"25","title":"All India Bar Examination CRACKER","price":"550.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582727_AIB.jpg","category":"Professional Books","type":"book","description":"AIBE \u2013 All India Bar Examination | CRACKER is a complete, strategy-first preparation guide for India's only mandatory licensing examination for advocates\u2014built around one core insight: AIBE is not a memory test, it is a navigation test. Fully updated with AIBE-XX (November 2025) and aligned with the new criminal law framework, the book equips candidates with a visual Bare Act navigation tutorial, a proprietary three-tier answering strategy with real paper examples, and a subject-wise guide across all 19 AIBE subjects with past-paper frequency tagging from AIBE-IX through AIBE-XX. An in-depth pattern analysis of AIBE-XX gives AIBE-XXI aspirants a precise, data-backed starting point, while eleven years of fully solved papers (AIBE-X to AIBE-XX) and three full-length mock tests complete the preparation cycle.AIBE \u2013 All India Bar Examination | CRACKER is a focused, exam-oriented preparation guide, designed specifically around the practical demands of India's only mandatory licensing examination for advocates. Rather than offering a theoretical treatment of law, this book approaches AIBE preparation as a tactical exercise\u2014teaching candidates not just what the law is, but how to find it, read it, and apply it within the unique constraints of an open-book, multiple-choice examination. This Edition has been substantially revised to reflect the most recent examination\u2014AIBE-XX (November 2025) and incorporates the landmark shift in India's criminal law framework, covering the Bharatiya Nyaya Sanhita 2023, the Bharatiya Nagarik Suraksha Sanhita 2023, and the Bharatiya Sakshya Adhiniyam 2023, which replace the erstwhile IPC, CrPC, and Indian Evidence Act, respectively. The Edition also integrates a recent Supreme Court ruling (May 2025) mandating three years of practice before appearing for Civil Judge examinations\u2014establishing fresh context for why clearing the AIBE is now more strategically significant than ever.","created_at":"2026-05-24 17:21:28","video":null},{"id":"26","title":"Emudhra Dsc for 3years with token","price":"3300.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582789_emudhra.webp","category":"DigitalSignature","type":"others","description":"Digital signatures are used to authenticate documents, ensure data integrity, secure communications, and streamline digital workflows across various industries.Authentication and Identity Verification.Digital signatures verify the sender\u2019s identity, ensuring that a document or message originates from the claimed source. This process provides a layer of trust, confirming that the content has not been altered during transit and preventing impersonation or unauthorized access. They are widely used for signing contracts, certificates, and official communications, making them more secure than handwritten signatures.Data Integrity and Security:Digital signatures use cryptographic techniques, including public and private key pairs, to encrypt and decrypt signature data. This ensures that any tampering with the document is detectable, maintaining the integrity of the information. They are essential in financial transactions, legal documents, and sensitive communications where data security is critical. Legal and Regulatory Compliance Digital signatures are legally recognized in many countries, including under the U.S. Federal ESIGN Act. They provide a legally binding method for signing documents electronically, which is crucial for contracts, agreements, and regulatory filings. This compliance ensures that digitally signed documents are admissible in court and meet industry standards. Workflow Efficiency and Cost Reduction By enabling electronic signing, digital signatures eliminate the need for physical paperwork, reduce administrative overhead, and accelerate decision-making processes. They are used in HR for onboarding, benefits enrollment, and performance reviews, as well as in vendor agreements, loan approvals, and insurance policies, allowing remote and seamless document processing.Audit Trails and Record Keeping Digital signatures often include timestamps and cryptographic verification, creating an audit trail that tracks when and by whom a document was signed. This is valuable for compliance audits, tax documentation, and internal record-keeping. Industry-Specific Applications,Finance: Loan agreements, mortgage contracts, investment forms. Real Estate: Property contracts and lease agreements. Healthcare: Patient consent forms and medical records.Government: Licensing, permits, and official correspondence.Corporate: Vendor contracts, internal approvals, and HR documentation. Digital signatures have become indispensable in the digital era, providing security, authenticity, efficiency, and legal validity for electronic transactions and communications across multiple sectors.","created_at":"2026-05-24 17:21:28","video":null},{"id":"27","title":"HRMThread-cloud Payroll software","price":"25000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582841_hrm.jpg","category":"Payroll software","type":"software","description":"HRMThread is very easy, flexible, and user-friendly Cloud Payroll Management software that takes care of all your requirements relating to accounting and the management of employee Payroll. This versatile, user-friendly package offers user-defined earnings, deductions, loan heads, calculation formulas, and tables. The package generates all the outputs and statutory reports required by a Payroll application.","created_at":"2026-05-24 17:21:28","video":null},{"id":"28","title":"Easypay Payroll software","price":"25000.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780582890_payroll.jpg","category":"Payroll software","type":"software","description":"EasyPAY is very easy, flexible and user-friendly Payroll Management software that takes care of all your requirements relating to accounting and management of employees\u2019 Payroll. This versatile, user friendly, package, offers user defined Earning \/ Deduction \/ Loan Heads & Calculation Formulae \/ Tables. The package generates all the outputs & statutory reports required by a Payroll application.Payroll Processing Input information for all newly joined employees and resign left employeesCreate a new payroll month & Process SalaryOver-ride facility for any Salary componentsSalary on Hold & Freezing of Salary in case of Termination of EmployeesProcess by Exception \u2013 you only need to enter Pay and\/or deduction information when there are changesPro-rata calculations for employees based on AbsenteeismProcess & Print Payslips for groups or for selected employeesLock month facility to avoid changes in Processed Data","created_at":"2026-05-24 17:21:28","video":null},{"id":"29","title":"Relyon Gst software(single user)","price":"7620.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780583046_gst.webp","category":"Gst software","type":"software","description":"A highly innovative automated and user friendly solution, Saral GST incorporates all the features of GST return filing making it the most reliable and sought after software in the industry. Solutions for Diverse Gst needs include Saral Gst,Saral Accounts,Saral Billing","created_at":"2026-05-24 17:21:28","video":null},{"id":"30","title":"Relyon Gst software(Multi user)","price":"16800.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780583268_gst1.webp","category":"Gst software","type":"software","description":"A highly innovative automated and user friendly solution, Saral GST incorporates all the features of GST return filing making it the most reliable and sought after software in the industry. Solutions for Diverse Gst needs include Saral Gst,Saral Accounts,Saral Billing","created_at":"2026-05-24 17:21:28","video":null},{"id":"36","title":"Taxmann ready reckoner 2026-27","price":"2695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780728986_reckoner.jpg","category":"Professional Books","type":"book","description":"Direct Taxes Ready Reckoner (DTRR) is the flagship annual reference publication of Taxmann. It is the most authoritative and comprehensive single-volume guide to Indian direct tax law, updated each year. First published in May 1978, the 50th Golden Jubilee Edition commemorates fifty years of continuous publication under the same authorship. The DTRR 50th Edition maps, compares, cross-references, and illustrates, serving simultaneously as a practitioner's guide, a compliance checklist, a tax calculation resource, and a manual for legislative transition. All section references default to the Income-tax Act 2025, and all rule references default to the Income-tax Rules 2026, unless explicitly indicating the 1961 Act\u2014a deliberate editorial choice that facilitates the profession's transition to the new legal framework.\r\n\r\nThe 50th Edition operates amid unprecedented regulatory complexity: the Income-tax Act 2025, and the Income-tax Act 1961 run concurrently\u2014pre-2025 assessments under the old Act, new assessments under the new. The Finance Act 2026, amends both simultaneously, with differing effective dates. The Income-tax Rules 2026, further replace the 1962 Rules entirely\u2014renumbering sections, redesignating forms, and restructuring procedural timelines across TDS, TCS, and return filing. The DTRR 50th Edition addresses all three layers in a single volume.\r\n\r\nThis book is designed for practitioners and professionals who require both depth and immediacy\u2014those for whom accuracy is non-negotiable and lookup speed is operationally critical. The primary readership includes:\r\n\r\nChartered Accountants and Tax Consultants for advisory, compliance, return filing, and tax planning mandates across all categories of assessors\r\nAdvocates and Legal Professionals for statutory interpretation, litigation support, and penalty\/interest computation\r\nCorporate Tax Managers and CFOs for TDS\/TCS compliance, advance tax calculation, and corporate tax liability assessment\r\nCompany Secretaries and Cost Accountants for compliance functions related to direct tax obligations\r\nFinance and Accounts Professionals working across industries with payroll, vendor payments, or intercompany transactions subject to withholding\r\nTax Officers and Revenue Officials as quick-reference authorities on rates, limitation periods, and procedural timelines\r\nAcademicians and Students of Advanced Taxation as comprehensive study companions integrating legislative text, practical illustrations, and case studies\r\nThe Present Publication is the 50th Edition | Golden Jubilee Edition, updated to incorporate all amendments introduced by the Finance Act 2026. Applicable for Assessment Year 2026-27 and Tax Year 2026-27, this Edition is authored by Dr Vinod K. Singhania, whose five decades of authoritative annual commentary have established this book as the definitive desk reference in Indian direct taxation. The key highlights of this Edition include:\r\n\r\n[Finance Act 2026\u2014Fully Integrated] All amendments introduced by the Finance Act 2026 are incorporated directly into the relevant chapters and highlighted at the point of relevance\u2014not relegated to a supplement. Practitioners reading any chapter see current law, not last year's\r\n[Amendments at a Glance with Case Studies] Referencer 2 provides a structured three-part dissection of every legislative change\u2014Part A covers Finance Act 2026 amendments to both the 1961 Act and the 2025 Act; Part B maps key structural changes brought in by the Income-tax Act 2025; and Part C covers procedural changes under the Income-tax Rules 2026. Each amendment is supported by practical illustrations and full numerical case studies\r\n[Section-wise Cross-reference Index] An exhaustive bidirectional index maps every section of the 1961 Act to its corresponding provision in the 2025 Act at the paragraph level\u2014enabling instant location of any provision under either Act\r\n[New vs. Old Tax Regime\u2014Complete Parallel Analysis] All provisions are presented in parallel for both regimes across every assessee category. For companies, four distinct tax rate regimes are fully analysed\u2014section 199 (25% for eligible manufacturers), section 200 (22% for all domestic companies with fixed 10% surcharge and no MAT), section 201 (15% for new manufacturing companies), and section 202 (default individual\/HUF new regime with restricted exemptions and deductions)\r\n[Salaries\u2014Comprehensive Allowance Tables with Revised Quantum] All allowance categories are covered with AY 2026-27 quantum limits, including revised children's education allowance (\u20b93,000 per month per child), hostel expenditure allowance (\u20b99,000 per month per child), and transport allowance for transport system employees (70% subject to \u20b925,000 per month). HRA computation covers the three-limb formula with worked examples, including the reclassification of Hyderabad, Pune, Ahmedabad, and Bengaluru to the 50% metro tier from AY 2026-27\r\n[Presumptive Taxation\u2014Full Treatment with 1961 Act vs. 2025 Act Comparison] All three sub-schemes under section 58 of the 2025 Act are covered with comparative illustrations. A critical difference is highlighted: under the 2025 Act, an assessee declaring income below the presumptive rate must maintain books and undergo audit if income exceeds the basic exemption limit, irrespective of prior-year history under the scheme, a departure from the more lenient position under the 1961 Act\r\n[Updated Return\u2014Multi-Scenario Analysis] Covers the two key Finance Act 2026 amendments\u2014permitting updated return filing where a declared loss is reduced, and permitting updated return filing even after a reassessment notice under section 280, subject to a graded additional tax structure of 34% to 70% depending on the timing of filing. A four-scenario tax burden comparison (voluntary disclosure, post-notice updated return, full reassessment, and immunity) is worked through with complete rupee computations\r\n[TDS\/TCS\u2014Exhaustive Coverage Across 100+ Provisions] Every withholding provision under section 393 of the 2025 Act is covered with its 1961 Act equivalent, applicable rates, threshold limits, surcharge and HEC overlay, and form references. Scenario-based illustrations cover salary, professional fees, works contracts, individual\/HUF payments, and cross-border royalties\u2014supported by operative CBDT circulars and landmark judicial rulings\r\n[Penalty Tables\u2014Consolidated and Quantified] A comprehensive penalty reference table lists every default with the applicable section under both Acts, minimum and maximum penalties\u2014including new obligations such as the crypto asset statement under section 409(1) (\u20b950,000 penalty), SFT defaults (\u20b91,000 per day from April 1 2026), and cash transaction violations under sections 165\u2013167\r\n[Life Insurance Policy Taxation\u2014Multi-Variable Case Studies] The four-regime taxability matrix based on policy issuance date and annual premium threshold is explained with consecutive case studies covering varying combinations of sum assured, premium quantum, and PPF contributions\u2014including a money-back policy with staggered payouts, computed under Rule 49 of the Income-tax Rules 2026\r\nThe coverage of the book is as follows:\r\n\r\nReferencers (Part A)\r\nR1 | Tax Rates \u2014 AY 2026-27 (individuals, HUF, senior\/super-senior citizens, firms, companies, co-ops, foreign cos.) with full surcharge and HEC overlay\r\nR2 | Amendments at a Glance \u2014 Finance Act 2026 (Part A), 2025 Act (Part B), 2026 Rules (Part C)\r\nR3 | New Tax Regime \u2014 Sec. 199, 200, 201, 202, 203 and co-operative societies\r\nR4 | Income Computation and Disclosure Standards (ICDS)\r\nR5 | Tax Rates \u2014 Last Ten Assessment Years\r\nR6 | Gold and Silver Rates \u2014 Current Year, Last Ten AYs, as on April 1, 1981 and April 1, 2001\r\nR7 | Tax Saving Schemes at a Glance\r\nR8 | Depreciation Rate Table (Income-tax, Power Generating Units, Companies Act 2013)\r\nR9 | Deductions and Allowances Summary\r\nR10 | Cost Inflation Index\r\nR11 | Interest on NSC\r\nR12 | Withholding Tax Rates (including DTAA-based rates)\r\nR13 | Period of Limitation\r\nR14 | Notice Issue Time Limits under Section 148\/148A of the 1961 Act\r\nR15 | Life Insurance Policy \u2014 Cumulative Computation\r\nR16 | Sections 82\u201388 of 2025 Act (Capital Gains Exemptions \u2014 corresponding to Secs. 54\u201354GA of 1961 Act)\r\nR17 | Carry-Forward of 1961 Act Provisions into 2025 Act Framework\r\nR18 | Key Compliance Dates with Direct Taxes\r\nSubstantive Chapters (Part A\u2014Income Heads) \u2013 The book then provides chapter-by-chapter analysis of every income head, including:\r\nSalaries \u2014 Perquisites, allowances, retirement benefits, ESOP taxation, pension commutation, provident fund, leave encashment, gratuity, VRS exemptions, salary from foreign employer, and regime-specific differential treatment\r\nHouse Property \u2014 Self-occupied vs. let-out, deemed let-out, municipal taxes, standard deduction, interest deduction limits, pre-construction interest, co-ownership, deemed ownership\r\nBusiness and Profession \u2014 Method of accounting, ICDS overrides, depreciation (including additional depreciation eligibility and 30% cap under new tax regimes), disallowances under sections 34, 35 and 36 of the 2025 Act (sections 30, 40, 43B of the 1961 Act), presumptive taxation under all three categories, section 44AA book-keeping obligations, section 44AB audit requirements, GAAR, MAT\/AMT\r\nCapital Gains \u2014 Indexed cost of acquisition, FMV as on April 1, 2001, period of holding for each asset class, capital gains exemption chain (sections 82\u201388 of the 2025 Act), rollover benefits, ULIP capital gains taxation, zero-coupon bonds, electronic gold receipts, capital gains on agricultural land, slump sale, and merger\/demerger tax neutrality\r\nIncome from Other Sources \u2014 Interest on securities, income from machinery\/plant let out, advance money forfeiture, interest on compensation, keyman insurance, life insurance policy taxation (multi-variable matrix), and business trust distributions (specified sum formula: A minus B minus C)\r\nProcedural Chapters\r\nClubbing of Income across spousal, minor child, and HUF dimensions.\r\nSet-off and Carry-Forward if Losses \u2014 Intra-head, inter-head, and the eight-year\/indefinite carry-forward matrix by loss type\r\nExemptions (Schedule II of the 2025 Act) and Chapter VIII-C Deductions \u2014 Full quantum limits with old\/new regime differential\r\nReturn of Income \u2014 All five types (original, belated, revised, updated, and response to notice), all due dates for AY 2026-27 and tax year 2026-27, fee structure for late filing\r\nAdvance Payment of Tax \u2014 Computation, instalment schedule, and interest under sections equivalent to 234B and 234C\r\nDeduction\/Collection of Tax at Source \u2014 Full TDS\/TCS matrix\r\nHow to Compute Tax Liability \u2014 Step-by-step templates by assessee category\r\nPenalty \u2014 Consolidated table with 50+ defaults\r\nInterest \u2014 All charging sections with computation methodology\r\nRegistered non-profit organisations, business trusts, InvITs, tonnage tax, STT, CTT, and cash transaction restrictions\r\nThe book is organised into four discrete parts, each serving a distinct reference function:\r\n\r\nPart A \u2014 Study of Direct Taxes\r\nThe analytical core of the book, containing 18 Referencers, followed by comprehensive chapter-by-chapter coverage of every head of income, procedural provision, and compliance obligation. This section combines statutory analysis, computational illustrations, case studies, and cross-references in a single integrated narrative\r\nPart B \u2014 Tax Tables (AY 2026-27\/Tax Year 2026-27)\r\nPre-computed tax liability tables organised by assessee category (individuals under new and old regime, HUFs, AOPs, BOIs, firms, domestic companies, foreign companies, co-operative societies) and by TDS\/TCS rate category. Eliminates computational error at the point of calculation\r\nPart C \u2014 Market Quotations\r\nGold and silver rate tables, essential for computing fair market value and indexed cost of acquisition in capital gains computations\r\nPart D \u2014 Tax Tables of Past Six Assessment Years (AY 2020-21 to AY 2025-26)\r\nHistorical tax computation tables for individuals, HUFs, and AOPs\u2014enabling backward-looking liability computation for pending assessments, reassessments, and appeals without recourse to prior-year volumes\r\n","created_at":"2026-06-06 12:26:26","video":null},{"id":"38","title":"Taxmann Master Guide ti income tax rules 2026-27","price":"3195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780729444_mg to it rules 2026.jpg","category":"Professional Books","type":"book","description":"Master Guide to Income Tax Rules 2026 is Taxmann's flagship, rule-wise treatise on the Income-tax Rules 2026, notified vide G.S.R. No. 198(E), dated 20-03-2026, and brought into force as the subordinate legislative framework operationalising the Income-tax Act 2025. Spanning over 1,700 pages, the work undertakes a complete and systematic reconstruction of procedural income tax law in India under the new statutory regime. Every one of the 333 rules contained in the Income-tax Rules 2026 is addressed in a dedicated, self-contained commentary that maps the new rule to the following:\r\n\r\nIts parent provision in the Income-tax Act 2025\r\nThe corresponding rule under the Income-tax Rules 1962\r\nThe corresponding form (where applicable) under both the new and old frameworks\r\nThe treatise thus simultaneously functions as a rule-wise commentary, a comparative concordance and a transition manual for the change-over from the Income-tax Act 1961\/Income-tax Rules 1962 regime to the Income-tax Act 2025\/Income-tax Rules 2026 regime.\r\n\r\nThis book is intended for the following audience:\r\n\r\nChartered Accountants, Tax Practitioners, Tax Consultants and Indirect Counsels engaged in direct tax advisory, compliance, opinion work and litigation\r\nAdvocates and Counsels appearing before assessing officers, the Dispute Resolution Committee, the Joint Commissioner (Appeals), the Commissioner (Appeals), the Income Tax Appellate Tribunal, the Authority for Advance Rulings, High Courts and the Supreme Court\r\nIn-House Tax Departments, CFOs, Finance Controllers, Tax Heads and Corporate Secretarial Teams of companies, banks, NBFCs, insurance companies, mutual funds, AIFs, REITs, InvITs, IFSC entities and multinational groups\r\nDepartmental Officers, Faculty of the National Academy of Direct Taxes and Income-tax Department Staff requiring a working bench manual on the 2026 Rules\r\nTransfer Pricing Professionals, International Tax Specialists and TP Officers handling Arm's Length Pricing, Safe Harbour, APA and MAP work\r\nGAAR, Faceless Assessment, Search & Seizure, Prosecution, Recovery and TDS\/TCS Practitioners\r\nTrustees, Administrators and Auditors of recognised provident funds, approved superannuation funds, approved gratuity funds, charitable trusts, registered NPOs and electoral trusts\r\nAcademicians, Researchers, Faculty and Students of National Law Universities, CA\/CS\/CMA programmes, LL.M. programmes in taxation, post-graduate diploma programmes in International Tax and Transfer Pricing, and ICAI\/ICSI\/ICMAI study circles\r\nThe Present Publication is the 33rd Edition | 2026, incorporating G.S.R. No. 198(E), dated 20-03-2026. This book is authored by Adv. M.K. Pithisaria and CA. Abhishek Pithisaria, with the following noteworthy features:\r\n\r\n[Independent Rule-wise Units] Every rule of the 2026 Rules is treated as an independent commentary unit, each opening with a footnoted statutory anchor identifying the relevant section of the 2025 Act and the corresponding rule of the 1962 Rules\r\n[Five-layer Treatment of Each Rule] Every rule is analysed across five layers, comprising:\r\nStatutory background tracing the parent provision in the 2025 Act\r\nSub-rule-wise procedural commentary\r\nTabulated lists of notified items, authorities and forms\r\nA dedicated 'Analysis of changes in 2026 Rules vis-\u00e0-vis 1962 Rules' comparison table identifying every divergence in language, threshold, timeline or procedure\r\nAuthor's Notes flagging interpretational gaps, drafting inconsistencies and silent areas\r\n[Treatment of Omitted, Substituted & Re-numbered Rules] Express treatment of every omitted, substituted and re-numbered rule, with explicit cross-references where a 1962 rule has been merged into, split across, dropped from, or absorbed by a Schedule to the 2025 Act under the 2026 Rules\r\n[Judicial Precedent Coverage] Comprehensive integration of judicial precedent, with the body of each rule incorporating Supreme Court rulings, High Court decisions, ITAT orders, Special Bench rulings and dismissed Special Leave Petitions, each captured with full citation and tagged to the corresponding 1961 Act provisions and the 2025 Act provisions they now align with\r\n[CBDT Material Coverage] Extensive integration of CBDT material, including circulars, notifications, instructions, press releases and clarifications, organised rule-by-rule with the full notification number, date and contextual analysis\r\n[Dedicated Annexures] Extensive use of dedicated Annexures attached to individual rules reproducing the underlying CBDT circulars, departmental clarifications, statutory schemes, guideline-text and notification material referred to in the running commentary, so that the relevant source documents are accessible alongside the analysis\r\n[Four Concordance Tables] Four front-matter concordance tables enabling bi-directional navigation:\r\nRules of 1962 to corresponding Rules of 2026\r\nRules of 2026 to corresponding Rules of 1962\r\nForms of 1962 to corresponding Forms of 2026\r\nForms of 2026 to corresponding Forms of 1962\r\nEach table reproduces the heading of the rule\/form on both sides for instant reconciliation\r\n[Footnoted Citation System] Inline footnoted citations to the precise section, sub-section, clause, sub-clause, proviso and explanation of the 2025 Act, the corresponding 1961 Act provision, and the corresponding 1962 Rule and Form\r\n[Worked Numerical Examples] Worked numerical examples illustrating shifts in counting of limitation periods (e.g., from 'date of receipt of application' under the 1962 Rules to 'end of the month in which application was received' under the 2026 Rules), changes in investment thresholds, timelines for capital deployment, valuation methodology and procedural deadlines\r\n[Transfer Pricing Treatment] OECD and UN-aligned treatment of transfer pricing rules, with detailed application notes on Comparable Uncontrolled Price method, Resale Price Method, Cost Plus Method, Profit Split Method and Transactional Net Margin Method, supplemented with case law on internal versus external comparables, cost basis determination, marketing intangibles and contract manufacturer benchmarking\r\n[Integrated Guideline Material] Statutory guideline material reproduced in full where required\u2014including hospital approval guidelines (with floor area, manpower, equipment and bed-occupancy norms for ISM&H and other facilities), investment patterns for Recognised Provident Funds and Approved Superannuation Funds, electoral trust functioning norms, and infrastructure debt fund setup conditions\r\n[Electronic-filing Matrix] Dedicated electronic-filing matrix mapping every Form, return, statement, report, order and certificate to the relevant DGIT (Systems) notification specifying electronic furnishing under digital signature or EVC\r\nThe substantive coverage of this volume is exhaustive and includes:\r\n\r\nPreliminary, Residence & Source Provisions\r\nDefinitions & Source Rules \u2014 Definitions, residence, source rules, SEP thresholds, attribution of income to Indian assets, and FMV computation for non-residents\r\nDividends, Stock Exchanges & ZCBs \u2014 Declaration and payment of dividends, notification of recognised stock exchanges, notification of zero coupon bonds (complete digest from SIDBI 2006 to NABARD\/REC\/HUDCO\/PFC\/IRFC 2025 issuances) and pro-rata discount computation\r\nSalary, Perquisites & Allied Provisions\r\nPerquisites & Hospital Approval \u2014 Valuation of perquisites, annual accretion under section 17(1)(i), exemption of medical benefits, VRS compensation and hospital approval guidelines (including ISM&H speciality treatment centres)\r\nLTC, HRA & Special Allowances \u2014 Leave Travel Concession\/Assistance (Rule 278), House Rent Allowance (Rule 279) and special allowances for armed forces, para-military forces and other employees (Rule 280, including the new Sundarbans Remote Locality Allowance)\r\nFamily Pension & Salary Reliefs \u2014 Family pension to heirs of armed forces members killed in operational duties (Rule 281), reliefs on salary arrears\/advance, gratuity and taxation of notified-country retirement benefit accounts\r\nBusiness Income, Disallowances & Deductions\r\nRent, Bank Provisioning & Cash Disallowance \u2014 Unrealised rent, bank aggregate average advances for bad-debt provision, depreciation, cash payment disallowance under section 36(4)\/36(7) with full jurisprudence, and preliminary expenses\r\nScientific Research & Specified Projects \u2014 Mineral prospecting, scientific research (with approval framework for research associations, universities and companies), agricultural extension and skill development projects\r\nSpecified Businesses & Cruise Ships \u2014 Affordable housing and semi-conductor wafer fabrication units, spectrum right expenditure, bad-debt interest of specified financial institutions, royalty and FTS, cruise-ship non-residents and section 61(2) resident companies\r\nBooks, Audit & ULIP Gains \u2014 Books of account under section 62, audit reports under section 63, other electronic payment modes, ULIP capital gains and attribution of income to capital assets remaining with specified entities\r\nFeature Films & Composite Income \u2014 Composite agricultural-business income (Rule 270), rubber\/coffee\/tea manufacture (Rule 271), feature film production and distribution rights (Rules 272 and 273) and activities not constituting business connection in India (Rules 274 to 276)\r\nCapital Gains, Valuation & Reorganisation\r\nHolding Period & Currency Conversion \u2014 Period of holding, stay of crew of foreign-bound ships and rupee-foreign currency conversion for capital gains\r\nOriginal Funds, Slump Sale & FMV \u2014 Original fund conditions, FMV computation and accountant's report on slump sale, Valuation Officer references, FMV determination for sections 26, 79 and 92, life insurance income under section 92(2)(l) and carry-forward of loss\/depreciation in amalgamation\r\nDeductions & Reliefs\r\nDisability, Disease & Eminent Institutions \u2014 Disability deductions under sections 127 and 154, prescriptions for specified diseases, approval of universities of national eminence under section 133, donations and electoral trusts, rent paid deduction and audit reports for various deductions\r\nDouble Taxation Relief & FTC \u2014 Certificates and documentation for double taxation relief under section 159 and the Foreign Tax Credit framework (Rule 76)\r\nInternational Tax & Transfer Pricing\r\nALP Framework \u2014 Arm's Length Pricing under Rules 77 to 81 (CUP, RPM, CPM, PSM, TNMM), multi-year ALP option, repatriation timeline and secondary adjustment interest under section 170\r\nTP Documentation & Safe Harbour \u2014 TP documentation under section 171, accountant's report under Rule 85 and Safe Harbour Rules (Rules 86 to 102)\r\nAPA, MAP & CbC Reporting \u2014 APA framework (Rules 103 to 120 and 122), section 206(1)(i) relief, MAP (Rule 121) and CbC reporting (Rule 124)\r\nAnti-Avoidance & Special Computations\r\nGAAR \u2014 GAAR consequences, carve-outs and reference to PCIT\/CIT (Rules 127 to 132)\r\nGaming, New Regime, MAT\/AMT & Specified Funds \u2014 Online gaming net winnings (Rule 135), new tax regime option (Rule 136), MAT\/AMT accountant's reports (Rules 137 and 138), specified fund computation (Rules 139 to 144), securitisation trust\/VCU\/business trust\/investment fund statements (Rule 145) and the Tonnage Tax Scheme (Rule 146)\r\nPF Interest Computation \u2014 Taxable interest on PF contributions exceeding specified limits (Rule 277)\r\nAssessment, Search & Procedural Provisions\r\nSearch, Seizure & Distraint \u2014 Search and seizure (Rules 148, 149 and 150), requisition of books, release of assets under section 250, distraint and sale, and disclosure under section 258(2)\r\nPAN, Returns & Faceless Assessment \u2014 PAN allotment and quoting (Rules 157 to 162), return filing\/verification, updated returns under section 263, defective returns, faceless assessment (Rule 175), modified returns on business reorganisation (Rule 177), TDS credit application (Rule 178), notice of demand under section 289 (Rule 179) and block assessment return (Rule 180)\r\nCharitable & Non-Profit Organisations\r\nNPO Registration & Compliance \u2014 Registration and approval of NPOs (Rule 181), commercial-activity gains, application to related persons, deemed application, accumulation, books, audit, accreted income and donation statements (Rules 182 to 191)\r\nAppellate, Dispute Resolution & Advance Rulings\r\nAppeals, DRC & BAR \u2014 Service of orders, additional evidence before JCIT(A)\/CIT(A), Tribunal appeals and cross-objections, section 375 declarations, deferment applications, Dispute Resolution Committee (Rules 196 to 199) and Board for Advance Rulings (Rules 200 to 202)\r\nTDS, TCS, Recovery & Compliance Reporting\r\nTDS, TCS & Recovery \u2014 TDS and TCS under Rules 203 to 221, advance tax by AO order, TRO recovery, tax clearance certificates, section 434 refunds, service of notices, authentication of communications and annual statement by non-resident liaison offices\r\nSFT, Crypto & AIS \u2014 SFT and reportable accounts (Rules 237 to 240), Crypto-Asset reporting (Rules 241 to 244), AIS (Rule 245), registration of valuers (Rules 246 to 249), authorised representatives (Rules 250 to 268) and interest computation (Rule 269)\r\nExempt Income & Fund-related Provisions\r\nPension Funds & Schedule V \u2014 Pension funds (Rule 282) and minimum investment\/exempt income computation under Schedule V (Rule 283)\r\nIFSC, Fund Relocation & Welfare Funds \u2014 IFSC offshore banking unit forward contracts\/derivatives (Rule 284), fund relocation capital gains (Rule 285), employee welfare funds (Rule 286) and government grant threshold for substantially financed institutions (Rule 287)\r\nIDFs & Electoral Trusts \u2014 Infrastructure debt fund setup (Rule 288) and electoral trust functioning (Rule 289)\r\nTea\/Coffee\/Rubber & Site Restoration \u2014 Audit reports under Schedules IX and X for tea\/coffee\/rubber development accounts and site restoration funds (Rules 290 and 291)\r\nProvident, Superannuation & Gratuity Funds\r\nRecognised Provident Funds \u2014 Rules 292 to 300\r\nApproved Superannuation Funds \u2014 Rules 301 to 315, with the prescribed investment pattern across Government securities, debt and short-term debt instruments, equities, and asset-backed\/trust-structured investments (including derivatives, turnover ratio and fiduciary duty norms)\r\nApproved Gratuity Funds \u2014 Rules 316 to 329\r\nInsurance Reserves, Schedule XV Approvals & Electronic Compliance\r\nInsurance Reserves & Schedule XV \u2014 Reserves for unexpired risks (Rule 330) and approval under paragraph 1(z) of Schedule XV for infrastructure facilities and mutual funds (Rule 331)\r\nElectronic Furnishing & Payment \u2014 Electronic furnishing of forms, returns, statements, reports, orders and certificates (Rule 332, with the complete inventory of e-filing forms) and mandatory electronic payment of tax, interest, fee and penalty by companies and tax-audit assessees (Rule 333)\r\nThe volume opens with four cross-reference concordance tables, and then proceeds rule-by-rule from Rule 1 through Rule 333. Each rule-unit follows a uniform internal architecture:\r\n\r\nStatutory Anchor Header \u2014 A header identifying the rule of the 2026 Rules, the relevant section of the 2025 Act and the corresponding rule of the 1962 Rules, captured in a footnote anchor\r\nStatutory Background \u2014 Setting out the parent provision in the 2025 Act and the rationale for the procedural prescription\r\nSub-rule wise Procedural Commentary \u2014 Paragraphs explaining procedural requirements, prescribed authorities, application formats, accompanying documents, timelines, disposal mechanics, conditions and consequences\r\nTabulated Notified Items \u2014 Tabulated lists of items notified under the rule (ZCBs, pension funds, IDFs, affordable housing projects, semi-conductor units, agricultural extension projects, skill development projects, universities of national eminence, allowances, hospitals, etc.) with full citation of the underlying S.O.\/G.S.R.\/Notification number and date\r\nComparative Table | 2026 Rules vis-\u00e0-vis 1962 Rules \u2014 A point-by-point comparison of every divergence between the old and new positions, accompanied by illustrative numerical examples and timeline calculations\r\nAuthor's Notes & Footnotes \u2014 Author's Notes flagging gaps, anomalies, drafting issues and silent areas, with footnotes anchoring the discussion to corresponding statutory provisions, rules and forms\r\nThe work is supported throughout by inline citations of judicial precedent at the level of each sub-paragraph, with case names, citations, court benches and dispositions clearly indicated, and by inline citations of CBDT circulars, notifications, instructions and clarifications, with their full reference numbers and dates.\r\n\r\n","created_at":"2026-06-06 12:34:04","video":null},{"id":"39","title":"Taxmann Trusts & NPOs Ready Reckoner 2026","price":"2795.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780729643_trust and npos 2026.jpg","category":"Professional Books","type":"book","description":"Trusts & NPOs Ready Reckoner This is a structural and analytical commentary on the law governing Indian non-profit organisations under the Income-tax Act 2025, as amended by the Finance Act 2026. It walks through every operative provision of Part B of Chapter XVII (Sections 332 to 355) in statutory sequence, maps each provision to its counterpart under the Income-tax Act 1961, and addresses contentious issues with reference to judicial precedent. It engages with the Income-tax Rules 2026, Schedule XVI on permissible modes of investment, and the redesigned Form 104\u2013114 architecture, which replaces Forms 10A, 10AB, 10AC, 10AD, 9A, 10, 10B, and 10BD. The authors together bring over three decades of practice in the charitable and voluntary sector, and the commentary is designed as the working reckoner for the complete life cycle of a registered non-profit organisation under the new statute.\r\n\r\nThis book is intended for the following audience:\r\n\r\nChartered Accountants, Tax Practitioners, Audit Professionals and Consulting Firms advising public trusts, registered societies, Section 8 companies, universities, hospitals, religious institutions and government-financed entities\r\nIn-House Finance, Compliance, Legal and Secretarial Teams of NPOs, Foundations, Religious Trusts, Educational and Medical Institutions, Research Bodies and Statutory Authorities\r\nTrustees, Governing Council Members, Settlors, Founders and Senior Executives responsible for registration, governance, accumulation decisions, investment policy, related-party transactions and statutory filings\r\nCSR Heads, Corporate Sustainability Teams, CFOs and Boards of CSR-Eligible Companies handling implementing-agency due diligence, impact assessment, project structuring, surplus management and CSR expenditure\r\nInternational Donor Agencies, Philanthropic Foundations and Grant-Making Bodies routing funds through Indian NPOs or operating India-facing programmes\r\nCounsel, Litigators and Tax Controversy Professionals handling registration, cancellation, accreted income, anonymous donation, related-person benefit and Schedule-based exemption proceedings before assessing officers, the CIT(A), ITAT, High Courts and the Supreme Court\r\nDepartmental Officers (PCIT\/CIT and Assessing Officers) examining registration applications, audit reports, ITRs, accumulation statements, change-of-purpose applications and accreted income computations\r\nCo-operative Societies, Mutual Concerns, Clubs and Member-Based Associations, navigating the intersection of the doctrine of mutuality with the NPO framework\r\nAcademicians, Researchers, Faculty and Students of taxation law, charity law and not-for-profit governance, particularly those tracking the ITA 1961 to ITA 2025 transition\r\nThe Present Publication is the 7th Edition | 2026, amended by the Finance Act 2026 along with references to the Income-tax Rules 2026 and operative Forms 104 to 114. This book is authored by Dr Manoj Fogla, CA. Suresh Kumar Kejriwal & CA. Tarun Kumar Madaan, with the following noteworthy features:\r\n\r\n[Lifecycle-based Architecture] Built around Part B of Chapter XVII, with each chapter aligned to a specific stage in the registered NPO life cycle\u2014from registration under Section 332 through to interpretation under Section 355\r\n[Uniform Chapter Design] A consistent internal architecture across all 78 chapters\r\nChapter Summary\r\nStatutory Text Reproduced Verbatim\r\nConceptual Analysis\r\nWorked Illustrations\r\nComparative Tables\r\nJudicial Precedent\r\nClosing Comparative Paragraph against the ITA 1961\r\n[ITA 1961 vs ITA 2025 Comparison] Section-by-section comparative mapping of every material provision under the ITA 2025 against its ITA 1961 counterpart, identifying continuities, departures, re-locations and silent omissions\u2014notably the disappearance of Section 164(2) rate-protection, the 'property held under trust' language and the express new category of 'residual income'\r\n[Form-wise Practical Guides] Coverage of the entire Form 104 to Form 114 family\u2014field-wise summaries, timelines, processing mechanics and consequences of non-filing\u2014together with a comparative mapping against Forms 10A, 10AB, 10AC, 10AD, 9A, 10, 10B and 10BD; supplemented by a clause-wise walkthrough of Form 112 (unified audit report) across its 43 numbered clauses and Schedules A to ZL, covering related-person disclosure, specified violations, depreciation contraventions, loans and deposits, and Chapter XIX-B TDS\/TCS compliance\r\n[Transition & Parallel Regimes] Dedicated treatment of the Section 536 savings framework and the resulting need to operate under the ITA 1961 and the ITA 2025 in parallel for several years\r\n[GPU vs Non-GPU & Size-based Classification] Distinct treatment of GPU and non-GPU NPOs throughout, reflecting the structural segregation under Sections 345 and 346 (with the 20% receipts threshold for GPU entities); together with coverage of the Small\/Large Registered NPO classification\u2014the revised thresholds of \u20b95 crore regular income, \u20b910 lakh foreign contribution and \u20b910 lakh application outside India, and the ten-year extended validity for small NPOs under Section 332(5)\r\n[Contentious & Grey-area Issues] Engagement with the migration of judicial precedent from an exemption regime to a regulatory code; the ejusdem generis question on Section 2(49)(w); indexation on capital gains; diversion-by-overriding-title; QR-code era anonymous donations; the interaction between Section 311 and unregistered NPOs (with Circular No. 320 of 11th January 1982); and the continued allowability of CSR expenditure under Sections 28, 33, 45, 47 and 133\r\n[Landmark Judicial Rulings] Treatment of landmark rulings whose continued application under the ITA 2025 is expressly assessed\u2014CIT v. Institute of Banking Personnel Selection, Bangalore Club v. CIT, CIT v. Secundrabad Club, Yum! Restaurants (Marketing) v. CIT, Chelmsford Club v. CIT and CIT v. Bankipur Club\r\n[Author Notes] Flags revisions to MCA FAQs, departmental positions and judicial developments where the position has moved since the underlying guidance was issued\r\n[Self-contained Appendices] Three Appendices reproducing the relevant Sections of the ITA 2025, Rules of the Income-tax Rules 2026 and Forms\u2014making the volume self-contained\r\nThe coverage of the book is as follows:\r\n\r\nLegislative Evolution & Structural Reform\r\nThe journey from the ITA 1961 to the ITA 2025: Budget speech, Bill, Select Committee Report, withdrawal, re-introduction, passage, Presidential assent and entry into force; the structural simplification (800+ sections, 1,200+ provisos, 900+ Explanations reduced to 536 self-contained sections); the unified 'tax year' concept; the relocation of permissible modes from Section 11(5) to Schedule XVI; the consolidation of NPO provisions from Chapters I, III, VIA, XII and XII-EB of the ITA 1961 into the single self-contained code of Part B of Chapter XVII (Sections 332\u2013355); the new concept of 'Registered Non-Profit Organisation' under Section 355(g); the meaning of 'specified provision' under Section 355(m); and the disappearance of the dual registration\/approval track\r\nConceptual Shift & Savings Framework\r\nThe shift from exemption language to computation language; the relocation from Chapter III to Chapter XVII-B; the contrast between the declared intent of 'no structural change' and the actual statutory design; and the savings framework under Section 536 governing pre-1 April 2026 matters\r\nCharitable & Religious Purpose | Foundational Definitions\r\nMeaning and scope of 'Charitable Purpose' under Section 2(23) across all limbs\u2014relief of the poor, education, yoga, medical relief, preservation of environment and monuments, and advancement of any other GPU object\u2014and the relocation of the GPU commercial-activity proviso from the definition to Section 346; meaning and scope of 'Religious Purpose'; partly charitable and religious NPOs; public versus private religious purposes; benefit to a particular religious community or caste; and foundational definitions ('tax year', 'person', 'income' under Section 2(49), 'total income') in NPO context\r\nConstitution of NPOs & Amendment of Trust Deeds\r\nConstitution of NPOs across legal forms (public trust, registered society, Section 8 company, university, educational institution, hospital); comparative tables; interaction with the Indian Trusts Act, Societies Registration Act, Companies Act, FCRA and GST; and amendment of trust deeds (rectification, supplementary deeds, Section 92 CPC, Section 34 Indian Trusts Act, Section 26 Specific Relief Act, civil court decrees and prospective operation)\r\nRegistration Framework\r\nThe complete registration framework: eligible applicants under Section 332(1); eligibility conditions under Section 332(2); the seven-row Table under Section 332(3) prescribing time limits, order timelines and validity; provisional registration (3 years), regular registration, conversion, renewal, reactivation and re-registration on modification of objects; ten-year validity for small NPOs under Section 332(5); deemed registration; re-registration of pre-2021 entities under Section 332(9); condonation of delay under Section 332(4); absence of dissolution and irrevocability clauses; trusts without written instruments; scope of PCIT\/CIT inquiry under Section 332(7); rejection consequences and remedies; switching of regimes under Section 333; and approval for donations under Section 354\r\nRegistration Forms 104 to 107\r\nPractical guides to Form 104 (provisional registration), Form 105 (regular registration), Form 106 (order of provisional registration) and Form 107 (order of regular registration): Part A and Part B, field-wise summaries, processing, validity, withdrawal, surrender and cancellation\r\nComputation & Classification of Income\r\nComputation and taxation of income under Section 334: step-wise mechanism, applicable tax rates for Tax Year 2026\u201327, and the maximum amount not chargeable to tax as the compliance trigger for Sections 347\u2013349; classification under Section 334 into regular, specified and residual streams; migration between streams; aggregation of regular income; income versus receipt; activity income versus commercial income; fund-raising and membership fees; exclusions from regular income\r\nSpecified Income & Anonymous Donations\r\nSpecified income under Section 337: anonymous donations, application for non-charitable purposes, application out of corpus or accumulated income not invested in permissible modes, deemed corpus violations, additional income under Section 344; trigger stage and year of taxability; flat 30% rate. Anonymous donations under Section 337: meaning, threshold mechanism, exclusions for religious and partly religious\/charitable trusts, donations with specific directions, capacity of donor, distinction from unaccounted donations, interaction with Section 102 (the new Section 68) and Sections 103\u2013105, QR-code era treatment, and continued relevance of Section 115BBC circulars and case law\r\nResidual Income, Corpus & Deemed Corpus Donations\r\nResidual income under Section 355(j); corpus donations under Section 339 and deemed corpus donations under Section 340 (renovation of religious places): conditions, exclusion from regular income, separate bank accounts and consequences of non-fulfilment\r\nProject Grants, TDS Implications & Donations in Kind\r\nProject grants\u2014whether income, whether voluntary contributions, implications of Section 2(49)(w) and the ejusdem generis question, ICDS-VII, post\u20131 April 2016 corpus treatment, subsidies as no-longer capital receipts, and the determination framework under the ITA 2025; TDS on grant receipts and the principle that TDS does not change the nature of the receipt; donations in kind\u2014gold and jewellery as capital receipts, Circular No. 580 of 14 September 1990, in-kind assets in permissible and impermissible modes, time limits for conversion, eligibility under Section 133 (the new Section 80G), payments to suppliers, and conversion of loans into donations\r\nApplication of Income\r\nApplication of income under Section 341: four-level structure (Section 341(3) express disallowances, Section 341(4) source restrictions, Section 341(1)(a) non-compliance disallowance, structural exclusions); the 85% rule; application versus spending; revenue versus capital expenditure; loans by educational trusts; payment of taxes and penalties; application in kind; investment versus application; diversion-by-overriding-title; the India requirement and global objects; application outside India under Section 338(a); sources of application other than regular income (loans, corpus, accumulated income, deemed application, specified and residual income); inter-NPO donations and the carve-out for corpus donations; and ineligible application\r\nCapital Gains, Depreciation & Set-off\r\nCapital gains under Sections 341(9) and 341(10): reinvestment in another capital asset, statutory 15% accumulation, indexation, applicability of Section 78, legislative history under Section 11(1A); depreciation under Section 341(3)(a): no-double-deduction, depreciation on loan\/corpus\/in-kind assets, cash-basis allowability, Section 11(6) jurisprudence; set-off and carry forward of deficit and non-applicability of Chapter VII; deemed application under Sections 341(5)\u2013(7) and the rationalised Form 108 timeline aligned with Section 263(1)\r\nAccumulation & Deemed Accumulation\r\nAccumulation under Section 342: five-year limit, investment in Section 350 modes, consequences of breach, comparison with deemed accumulation and deemed application; legislative history and jurisprudence under Section 11(2); the new Forms 109, 110 and 111 framework for accumulation, change of purpose and Assessing Officer's order; deemed accumulated income (the 15% statutory retention) under Section 343\r\nCommercial Activities\r\nBusiness undertakings under Section 344; incidental commercial activities by non-GPU NPOs under Section 345; restrictions on GPU NPOs under Section 346 (with the 20% receipts threshold and the actual carrying out\" requirement); manner of computation under Rule 182; separate books; consequences of non-compliance; interaction with general business income provisions; controversy around PGBP applicability; Delhi ITAT position on non-applicability of tax audit; powers of the Assessing Officer under Section 344; and the author's view on whether rules and forms can override the Act\r\nCompliance, Audit & Investment Framework\r\nCompliance under Sections 347\u2013350: books of account under Section 347 and Rule 187; audit under Section 348 (threshold, form, due date, consequences); ITR filing under Section 349 read with Section 263; belated, revised and updated returns; clause-wise practical guide to Form 112 (43 clauses, Small\/Large classification, Schedules A to ZL); statement of donations under Section 354 and Rule 190 (Forms 113 and 114); permissible investments under Section 350 read with Schedule XVI; impermissible investments and consequences (entire investment treated as specified income); investments in Section 8 and incubatee companies; and case law on Section 13(1)(d)\r\nViolations, Cancellation, Merger & Accreted Income\r\nBenefit to a related person under Section 351 read with Section 355(h)\u2014meaning of related person, indicators of benefit, computation and consequences; cancellation of registration under Section 351 (seven specified violations, procedure, effective date, six-month time limit, judicial principles on genuineness versus eligibility, commercial activity, burden of proof, procedural fairness and change of objects); merger of NPOs under the new Section 354A (immunity from accreted income tax, alignment with Section 12AC); tax on accreted income under Section 352 (formula A = B \u2013 C, FMV computation, maximum marginal rate, four-row payment Table); and special computation under Section 353 limiting allowable expenditure for substantive non-compliances\r\nSchedule-based Exemptions\r\nGovernment-financed educational and medical institutions (Schedule VII \u2013 Sl. Nos. 17 and 18); small educational and medical institutions with receipts up to \u20b95 crore (Schedule VII \u2013 Sl. No. 19) with anonymous donation treatment under Sl. No. 19(e); specified income exemption for statutory authorities (Schedule III \u2013 Sl. No. 36); statutory authorities exempt from tax (Schedule VII \u2013 Sl. No. 42); income-based versus entity-based exemptions; and switching of regimes under Section 333\r\nCSR Framework & Tax Implications\r\nCorporate Social Responsibility under Section 135 of the Companies Act 2013\u2014applicability, CSR Committee, annual action plan, eligible expenditure, items not includible, capital assets, implementing partners, unspent amount, surplus, excess expenditure and set-off, reporting and disclosure, impact assessment, and penal implications under Sections 135(7), 134(8) and 450\u2014with 70 practical FAQs anchored in MCA clarifications; tax implications under the ITA 2025\u2014disallowance under Section 34(2)(b); residual eligibility under Sections 28, 33, 45, 47 and 133; Swachh Bharat Kosh and Clean Ganga Fund exclusions under Section 133(1)(a)(xx) and (xxi); the MAT position; and the treatment of income from CSR activities\r\nDoctrine of Mutuality\r\nThe three conditions (identity, no profit-making, control over surplus); limitations (transactions with non-members, bank deposit interest); the post-Bangalore Club position; interaction with statutory inclusions under Section 2(49); and whether charity and mutuality can co-exist\r\nTaxation of Unregistered NPOs\r\nHead-wise computation; voluntary contributions as 'Income from Other Sources'; incidental expenditure allowability under Section 93(1)(e) (the new Section 57(iii)); tax rates for AOPs\/BOIs\/AJPs under both default and old regimes; AMT; Section 8 company rates under Sections 199\u2013201; applicability of Section 311 with the protection of Circular No. 320 of 11 January 1982; compliance framework (return under Section 263, TDS, advance tax, tax audit under Section 63 read with Form 26, set-off and carry forward); and a comparative parameter-wise table of registered versus unregistered NPOs\r\nThe volume is organised across 14 Parts and 78 Chapters (numbered 1 to 77, with Chapter 32 split into 32A on Corpus Donation and 32B on Deemed Corpus Donation), supported by three Appendices. The Parts follow the operational sequence of the registered NPO life cycle and group into five thematic blocks:\r\n\r\nBlock I | Conceptual & Legislative Framework | Chapters 1\u20138 (Parts I\u2013II) \u2014 Evolution from the ITA 1961 to the ITA 2025; the special regime under Part B of Chapter XVII; comparative mapping; key changes; architecture of Sections 332\u2013355; meaning of 'Charitable Purpose' and 'Religious Purpose'; and foundational definitions in NPO context\r\nBlock II | Constitution & Registration | Chapters 9\u201325 (Parts III\u2013IV) \u2014 Constitution of NPOs and amendment of trust deeds; the complete registration framework\u2014eligibility, initial entry, subsequent stages, condonation, dissolution\/irrevocability, oral trusts, PCIT\/CIT powers, rejection and remedies, switching of regimes, approval for donations under Section 354; practical guides to Forms 104\u2013107; and the comparative ITA 1961 vs ITA 2025 registration analysis\r\nBlock III | Income: Classification, Application & Accumulation | Chapters 26\u201350 (Parts V\u2013VII) \u2014 Computation and taxation of NPO income; classification into regular, specified and residual streams; anonymous donations; corpus and deemed corpus donations; project grants; Section 2(49)(w); TDS; donations in kind; application within and outside India; judicial principles; sources of application; inter-NPO donations; ineligible application; capital gains and depreciation; set-off and carry forward; deemed application and Form 108; accumulation and deemed accumulation under Sections 342\u2013343; Forms 109, 110 and 111\r\nBlock IV | Commercial Activities, Compliance & Audit | Chapters 51\u201363 (Parts VIII\u2013IX) \u2014 Business undertakings under Section 344; commercial activities by non-GPU and GPU NPOs under Sections 345 and 346; applicability of business computation and tax audit; books of account, audit under Section 348 and clause-wise guide to Form 112; ITR filing under Section 349; statement of donations and Forms 113 and 114; permissible and impermissible modes of investment under Section 350 and Schedule XVI; investments in Section 8 and incubatee companies.\r\nBlock V | Violations, Consequences & Special Regimes | Chapters 64\u201377 (Parts X\u2013XIV) \u2014 Benefit to a related person; cancellation of registration; merger under Section 354A; tax on accreted income under Section 352; special computation under Section 353; Schedule-based exemptions across Schedules III and VII; the CSR framework and tax implications under Sections 34 and 133; Doctrine of Mutuality; and taxation of unregistered NPOs\r\nAppendices\r\nAppendix I\u2014Relevant Sections of the ITA 2025\r\nAppendix II\u2014Relevant Rules of the Income-tax Rules 2026\r\nAppendix III\u2014Relevant Forms 104 to 114, including Form 112 with its complete Schedule architecture\r\nUniform Chapter Sequence \u2014 Each chapter follows a consistent internal sequence\r\nChapter Summary\r\nStatutory backdrop and ITA 1961 position with a Corresponding Provisions block and section-mapping table\r\nThe ITA 2025 provision (as amended by the Finance Act 2026) reproduced verbatim where relevant\r\nConceptual exposition with worked illustrations and comparative tables\r\nTreatment of contentious issues with judicial precedent; practical compliance guidance with Form-wise walkthroughs and checklists\r\nA closing comparative summary\u2014often accompanied by Author Notes flagging unresolved questions and practical takeaways\r\n","created_at":"2026-06-06 12:37:23","video":null},{"id":"40","title":"Taxmann Faceless Assessment Appeals & Penalty 2026","price":"1695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780730253_faceless assessment 2026.jpg","category":"Professional Books","type":"book","description":"Faceless Assessment Appeals & Penalty \u2013 Law | Procedure | Practical Guide is a practitioner's reference on India's faceless tax regime as it stands after the Finance Act 2026. It treats the three pillars of departmental adjudication\u2014faceless assessments, faceless first appeals (CIT(A) and JCIT(A)) and faceless penalty proceedings\u2014together with the allied e-schemes (verification, valuation, jurisdiction, escaping assessment, advance rulings, rectification, dispute resolution) that now sit alongside them.\r\n\r\nThe defining feature of this Edition is its parallel handling of the Income-tax Act 1961 and the Income-tax Act 2025 during the transitional period: every section, rule, form and procedural reference is mapped to its counterpart in the other statute (section 144B \u2194 section 273; section 270A \u2194 section 439; section 245MA \u2194 section 379; section 273A \u2194 section 469; section 273B \u2194 section 470; section 250 \u2194 section 359; section 263 \u2194 section 377; Rule 46A \u2194 Rule 192; Form 35 \u2194 Form 99) so the reader can argue under either Act without losing their footing.\r\n\r\nThe book combines black-letter exposition with three layers of practitioner-facing material:\r\n\r\nThe internal CBDT Standard Operating Procedures of every faceless unit reproduced and broken down question-by-question\r\nAn original survey of 25 senior tax practitioners on the lived experience of seven years of faceless practice\r\nFifteen worked case scenarios with full specimen submissions covering the issues that recur most often in scrutiny and re-assessment work\u2014bogus purchases, cash deposits, change of opinion, denial of cross-examination, on-money additions, penny stocks, sanction without application of mind, and others\r\nThe writing places deliberate emphasis on the craft of written advocacy, on the footing that the disappearance of the personal hearing has made the quality of the written submission almost the only thing that remains in the practitioner's control.\r\n\r\nThis book is intended for the following audience:\r\n\r\nChartered Accountants and Advocates representing assessees in scrutiny, re-assessment, first-appeal and penalty proceedings under the faceless regime\r\nIn-House Direct Tax Teams of Corporates, MSMEs, Family Offices and High-Net-Worth Individuals managing the assessment-to-Tribunal litigation cycle\r\nSenior Counsel and Partners requiring a consolidated reference that handles the Income-tax Act 1961 and the Income-tax Act 2025 in parallel during the transitional years\r\nTax Consultants and Authorised Representatives drafting grounds of appeal, statements of facts, condonation petitions, affidavits, applications for additional evidence, stay applications, and written submissions\r\nDepartmental Officers seeking a structured account of the SOPs of the Assessment, Verification, Technical, Review, Penalty and Penalty Review Units, and the legal limits on each\r\nTax Counsel preparing for writ proceedings on faceless infirmities, who need a curated digest of the natural-justice jurisprudence emerging from the High Courts since 2021\r\nPractitioners moving from the conventional regime into faceless practice who need an end-to-end procedural bridge\r\nFaculty, Students and Trainees on the ICAI, BCAS, CTC and AIFTP representation-and-drafting courses\r\nThe Present Publication is the 2nd Edition | 2026, amended by the Finance Act 2026. This book is authored by Adv. Kinjal Bhuta, with the following noteworthy features:\r\n\r\n[Dual-Statute Mapping] Provision-wise comparative tables linking every section, rule and form of the Income-tax Act, 1961\/Rules 1962 with the Income-tax Act 2025\/Rules, 2026, extending across penalty, appellate, rectification, revision and limitation provisions\r\n[Finance Act 2026 Penalty Amendments] Dedicated treatment of the section 466 (272AA) maximum penalty hike from \u20b91,000 to \u20b925,000; the section 102 (115BBE) special rate cut from 60% to 30% with the offsetting 200% penalty pushing the effective burden from 85.80% to 117%; the section 440 (270AA) immunity extension to misreporting on payment of additional 100% tax; the new crypto-asset reporting penalty regime under sections 446 and 509 (271B and 285BAA); and the \u20b91 lakh cap on the SFT failure penalty under section 454 (271FA)\r\n[Common Assessment-and-Penalty Order] Coverage of the section 471 (274) regime introduced by the Finance Act 2025 for orders passed after 1 April 2027, with the author's note on its interaction with the Faceless Penalty Scheme\r\n[Internal CBDT SOPs Decoded] Reproduction and question-by-question decomposition of the SOPs of the Assessment, Verification, Technical, Review, Penalty and Penalty Review Units, including case allocation, response timelines, PCIT approval matrices, Insight and ITBA workflows, AU-1 to AU-9 annexure formats, and inter-unit reference protocols\r\n[FAQ Treatment of Every Scheme] Separate Q&A blocks on the Faceless Assessment, Faceless Appeals 2021, e-Appeals 2023, Faceless Penalty (Amendment) 2022, e-Verification 2021, Faceless Inquiry or Valuation 2022, Faceless Jurisdiction 2022, e-Dispute Resolution 2022, e-Assessment of Income Escaping Assessment 2022, e-Advance Rulings (Amendment) 2023, and e-Rectification (section 157) Schemes\r\n[Annotated Portal Walkthroughs] Step-by-step screen-by-screen guidance covering the response window, attachment rules (5 MB single, 50 MB zipped, 10-attachment limit, 4,000-character remark cap), partial vs. full responses, adjournment windows, e-verification, video-conference scheduling, and Form 99 (Form 35) appeal filing in eight stages\r\n[Procedural Maps] Bird's-eye-view diagrams tracing a case through the faceless pipeline, including the structural arrangement of the centres and units and the communication flow between AU, VU, TU, RU and NaFAC\r\n[Original Practitioner Survey] DIP-stick survey of 25 senior practitioners across metro, tier-2, tier-3 and pan-India practices, with fourteen multiple-choice questions across three sections, generating empirical findings such as 76% citing attachment size as the most pervasive technical problem, 72% flagging video-conference unreliability, 80% dissatisfied with the quality of faceless appellate orders, and only 24% rating the regime as very effective\r\n[Drafting Curriculum] Two-chapter framework built on the 'A, B, C' principles (Accuracy, Brevity, Clarity), the Betty S. Flowers 'Madman, Architect, Carpenter, Judge' role model, the recommended placement of grounds (jurisdictional \u2192 legal\/technical \u2192 merits by quantum \u2192 without-prejudice \u2192 consequential \u2192 prayer), and a Tribunal-tested checklist for statements of facts\r\n[Specimen Drafts Across the Lifecycle] Templates for jurisdictional, technical, natural-justice, merits-based, without-prejudice and prayer grounds, condonation of delay, affidavit, application for additional evidence, stay application, and factual and legal submissions for assessment and appellate stages\r\n[Fifteen Worked Case Scenarios] Chapter 6 specimen submissions covering bogus purchases, cash deposits under section 104 (69A), change-of-opinion re-assessments, denial of cross-examination, additions on documents not furnished, political-party donations, hardship compensation in re-development, re-assessment on incorrect information, additions based only on Investigation Wing reports, non-service of section 281(1) (148A(1)) notice, on-money\/cash payments for property, misreporting penalty under section 439(11) (270A(9)), penny stock additions, sanction under section 284 (151) without application of mind, and section 92(2)(m) (56(2)(x)) on tenancy-rights sales\r\n[Sixteen Procedural Infirmities Digested] Issue-wise case-law digest covering reasonable opportunity, video-conference denial, addition without SCN, opportunity for all additions, missing SCN, reply not considered, non-speaking orders, best judgment not exercised, adjournment ignored, pre-conceived notions, technical glitches, regional-language documents, DRP objections ignored, SOPs not followed, cross-examination and document access denied, and voluminous-attachment hearings\r\n[Doctrines of Construction and Precedent] Treatment of per incuriam, sub silentio, obiter dicta, ratio decidendi, stare decisis, res judicata, estoppel, specific-over-general, statute-over-rules, ejusdem generis, casus omissus, charging vs. machinery provisions, deeming provisions, binding nature of circulars, and the doctrine of precedence, each anchored to leading authorities including Punjab Land Development, Gurnam Kaur, Sun Engineering Works, Balwant Rai Saluja, Radhasoami Satsang and Bagyalakshmi & Co.\r\n[AI in Legal Drafting] Dedicated framework on the responsible use of generative AI, covering risks (citation hallucination, jargon-without-context, voice mismatch, factual drift), practical dos and don'ts, workflow tools (Grammarly, WordRake, QuillBot), and a structured verification protocol for AI-generated case law\r\n[Five Source-Document Appendices] Reproduction of the Faceless Assessment SOP (full A-through-O paragraphing), the Faceless Appeal and e-Appeal Schemes, the Faceless Penalty Scheme with annexures, the suite of other Faceless\/e-Schemes, and the original Press Releases including the 13 August 2020 'Honouring the Honest' announcement and the 25 September 2020 Faceless Appeals launch\r\n[Palkhivala Anchors] Each chapter opens with a curated quotation from Sr. Adv. Nani Palkhivala as the author's tribute, framing the substantive legal analysis that follows\r\nThe coverage of the book is as follows:\r\n\r\nArchitectural Foundations\r\nConstitutional, statutory and administrative framework of faceless tax proceedings, traced from the Tax Administration Reforms Commission (Shome Committee, 2014), through the CASS system, the e-Assessment Scheme of 2019, the Amendment Act of 2020, the insertion of section 144B (now section 273 of the Income-tax Act 2025), and the Finance Act 2026 amendments\r\nFour Iterations of the Assessment Regime\r\nSide-by-side comparison of the Faceless Assessment Scheme 2019, the New Faceless Regime from 1 April 2021, the substituted regime from 1 April 2022 to 31 March 2026, and the Income-tax Act, 2025 framework, covering governing legislation, jurisdiction, scope, draft-order procedure, the Income or Loss Determination Proposal (ILDP) mechanism, the deletion of the 'non est' sub-section, and DRP reference handling\r\nFaceless First Appeals\r\nTreatment of appeals before the JCIT(A) and CIT(A) under the Faceless Appeal Scheme 2021 and e-Appeals Scheme 2023\u2014appealable and non-appealable orders, conditions of admission, the Form 35 to Form 99 transition, electronic filing requisites, additional grounds and evidence, enhancement, transfer, rectification, and progression to the ITAT\r\nFaceless Penalty Proceedings\r\nInitiation, abeyance, show-cause stage, immunity under section 440 (270AA), waiver under section 469 (273A), the section 470 (273B) reasonable-cause defence including the new section 451 and 452 (271DA, 271DB) inclusions, common assessment-and-penalty orders, time limits under section 472 (275), and the risk of multiple penalties allocated across Penalty Units\r\nThirteen Portal-Level Concerns\r\nSession expiry mid-submission, the 5 MB attachment limit and its workarounds, partial vs. full submission strategy, retraction of mistaken attachments, the 15-day adjournment window, time-of-day vs. end-of-day cut-off ambiguity, real-time alert failure, jurisdiction-industry mismatch, non-speaking orders and their interplay with sections 263 and 264 (377\/378), case-law attachment practice, reasonable cause for non-response, partial-submission treatment, and section 144A directions in light of the Income-tax Act, 2025 silence\r\nLegal Conundrums in Practice\r\nInsufficient response time at the show-cause stage, departmental silence on adjournments, set-aside matter procedure, AO failure to exercise best-judgment power, the right to cross-examine and access relied-upon material, orders passed before the SCN deadline, opportunity for all proposed additions, the FAO\u2013JAO controversy on section 148 jurisdiction, validity of orders without DIN, and the live debate on Circular F. No. 225\/157\/2017 compliance for section 143(2) notices (with Bharat Bansal v. NFAC and pending Karnataka and Kerala High Court matters)\r\nDrafting Documents in the Practitioner's Toolkit\r\nGrounds of appeal in their proper hierarchy, statement of facts (descriptive, non-argumentative, mistake-correcting), condonation of delay (day-by-day explanation, affidavit, supporting evidence), affidavit form, application for additional evidence with rule-anchoring, stay application invoking KEC International and Bhupendra Murji Shah, and factual and legal submissions for assessment and CIT(A) stages\r\nDoctrines, Citation Craft and Case-Law Research\r\nStatutory and judicial interpretation as actually deployed in income-tax submissions, with instruction on case-law research, reading and citing an order (full reading, ratio over headnote, speed-reading, three-aspect focus on facts\/issues\/findings), citation discipline (italicisation of verbatim text, single citation, fact-linking), and avoidance of the recent judicial backlash against AI-generated phantom citations\r\nOther Faceless and e-Proceedings\r\nCoverage of the e-Verification Scheme 2021 (with portal workflow, section 133(6) response procedure and the section 139(8A) updated-return option), the Faceless Inquiry or Valuation Scheme 2022, the Faceless Jurisdiction of Income-tax Authorities Scheme 2022, the e-Dispute Resolution Scheme 2022 with its eligibility filters and Form 34BC procedure, the e-Assessment of Income Escaping Assessment Scheme 2022, the e-Advance Rulings (Amendment) Scheme 2023, and e-Rectification under section 157\r\nAlternative Remedies Outside the Faceless Track\r\nE-Nivaran grievance redressal procedure, complaint emails, writ jurisdiction of the High Courts as a last resort, the Right to Information Act with category-wise information sought and FAQ-driven procedure, CPGRAMS, the section 375 (158A) repetitive-appeal protection, immunity provisions under sections 469 and 470 (273A and 273B), the Dispute Resolution Committee under section 379 (245MA), and the High-Pitched Assessment Committee under CBDT Instruction F. No. 225\/101\/2021-ITA-II dated 23 April 2022\r\nContinuing Role of Jurisdictional Authorities\r\nThe JAO's residual statutory powers, the Commissioner's supervisory jurisdiction over unattended rectifications, appeal effect not given, withheld refunds and undecided stay petitions, the PCIT's revision jurisdiction under sections 377 and 378 (263 and 264), the CIT(A)'s continuing power to allow early hearing, additional evidence, video-conference hearing and stay, and the structured escalation pathway from JAO to Addl. Commissioner\/CIT to PCIT before the writ remedy\r\nNatural Justice as Connective Thread\r\nSpeaking-order requirement, opportunity to be heard, right to cross-examine, access to relied-upon documents and video-conference rights, anchored to the sixteen-infirmity case-law digest and supported by Andaman Timber Industries, Canara Bank v. V.K. Awasthy, H.R. Mehta, Healthcare Global, Global Vectra Helicorp, Federal Bank, Arris Estates, C. Chellamuthu, CPF (India), Inox Wind Energy, Hiraben Pragjibhai Tala, Indu Goenka, Fayeza Muffadal Contractor, Antony Alphonse Kevin Alphonse, BL Gupta Construction, KBB Nuts and other recent High Court rulings\r\nThe book is built in two interlocking blocks of four chapters each, followed by five appendices.\r\n\r\nBlock I \u2013 The Faceless Regime Itself (Chapters 1 to 4) \u2014 Chapters 1 to 4 lay the legal and procedural foundation of the faceless mechanism\u2014history and journey, faceless assessments, faceless appeals, and faceless penalty\u2014and each follows a uniform internal architecture so the reader knows where to find each layer of analysis:\r\nJourney-so-far Panel \u2014 Chronological timeline with a master snapshot of CBDT notifications, circulars, instructions and internal orders from 2015 onwards\r\nComparative Provision Table \u2014 Mapping of corresponding sections under the Income-tax Act 1961 and the Income-tax Act 2025 (and Rules, 1962 vs. 2026), with explicit treatment of Finance Act 2026 amendments\r\nScheme FAQ Exposition \u2014 Coverage of scope, units and functions, automated allocation, communication and authentication of electronic records, personal hearing rights, video-conference procedure, and powers to specify formats and processes\r\nBird's-eye-view Diagrams \u2014 Visual maps of the centres, functional units and procedural flow\r\nDecoded SOPs \u2014 Standard Operating Procedures of each unit reproduced question-by-question, with PCIT approval matrices, response timelines, ITBA workflows and Insight database references\r\nPortal Walkthrough \u2014 Step-by-step submission procedure on the e-filing portal with annotated screenshots\r\nPractical Concerns \u2014 Issues arising from portal mechanics in day-to-day practice\r\nLegal Conundrums \u2014 Constitutional and natural-justice questions at stake in faceless proceedings\r\nJurisprudence Digest \u2014 Issue-wise summary of recent High Court and Tribunal rulings\r\nClosing D\u00e9nouement \u2014 Consolidated takeaways at the end of each chapter\r\nChapter 2 carries the additional original DIP-stick survey of 25 practitioners. Chapter 4 carries the dedicated treatment of the Finance Act 2026 penalty amendments and the common assessment-and-penalty order regime\r\nBlock II \u2013 Drafting, Allied Proceedings and Alternative Remedies (Chapters 5 to 8) \u2014 Chapters 5 to 8 move from system-level understanding to the craft of representation:\r\nChapter 5 | Drafting Curriculum \u2014 Pre-drafting preparation and planning, the writing process (the 'A, B, C' framework and the Madman-Architect-Carpenter-Judge role model) and finalisation, applied to grounds of appeal, statement of facts, condonation, affidavit, additional evidence, stay, and assessment- and appellate-stage submissions, closing with a structured framework for the responsible use of AI in drafting\r\nChapter 6 | Worked Case Scenarios \u2014 Fifteen scenarios with brief-facts panels, complete specimen submissions backed by statute and case-law, and the author's tactical notes, preceded by a working manual on case-law research, reading and citing an order, and the doctrines that determine precedential weight\r\nChapter 7 | Allied e-Proceedings \u2014 Consolidation of verification, valuation, jurisdiction, dispute resolution, escaping-assessment, advance rulings and rectification, maintaining the dual-statute comparative format and FAQ exposition used in Block I\r\nChapter 8 | Alternative Remedies \u2014 Remedies outside the faceless track in escalating order: E-Nivaran, email submissions, writ petitions, RTI applications, CPGRAMS, repetitive-appeal protection under section 375 (158A), immunity provisions, the Dispute Resolution Committee, the continuing role of jurisdictional authorities, and the High-Pitched Assessment Committee\r\nAppendices \u2014 The five appendices reproduce the underlying source material in full so the book can be used as a self-contained reference\r\n","created_at":"2026-06-06 12:47:33","video":null},{"id":"41","title":"Taxmann GST Acts with Rules\/Forms & Notifications","price":"1995.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780730742_gst act rules notification 2026.jpg","category":"Professional Books","type":"book","description":"GST Acts with Rules\/Forms & Notifications is the flagship single-volume, section-wise compendium of the complete statutory framework governing Goods and Services Tax in India. The publication consolidates the full annotated text of all four parent GST enactments\u2014the Central Goods and Services Tax Act 2017, the Integrated Goods and Services Tax Act 2017, the Union Territory Goods and Services Tax Act 2017, and the Goods and Services Tax (Compensation to States) Act 2017\u2014together with every rule, form, and notification required to interpret, administer, and comply with the law as it stands on the date of publication.\r\n\r\nThe law stated in this Edition is as amended by the Finance Act, 2026 and incorporates the comprehensive 'Gen 2' rate restructuring effective from 22nd September 2025 (Nil\/5%\/18%\/40% with special rates of 0.25% and 1.5%), the abolition of the GST Compensation Cess with effect from 1st February 2026, and the parallel imposition of duties on tobacco and pan masala under the Central Excise (Amendment) Act 2025 and the Health Security se National Security Cess Act 2025. The volume is designed as a self-contained working reference: every section is annotated with pointers to the corresponding rule, form, notification, date of enforcement, and allied statutory provision, eliminating the need to consult multiple publications while drafting opinions, preparing returns, representing clients in adjudication or appeals, or advising on structural transactions.\r\n\r\nThe volume is directed at practitioners and users who require the complete, unabridged statutory text\u2014not a commentary or digest\u2014in a single authoritative reference. The primary readership includes:\r\n\r\nChartered Accountants, Company Secretaries, and Cost and Management Accountants handling GST compliance, litigation, and advisory engagements\r\nAdvocates and Tax Counsel appearing before Advance Ruling Authorities, Appellate Authorities, the GST Appellate Tribunal, High Courts, and the Supreme Court\r\nIn-House Tax and Indirect Tax Teams of corporates, MNCs, PSUs, and banks responsible for returns, audits, input tax credit management, and representation\r\nOfficers of the Central Board of Indirect Taxes and Customs (CBIC) and State GST Departments at adjudicating, appellate, and policy levels\r\nAcademicians and Students preparing for CA (Final and Inter), CS, CMA, LLB, LLM, and professional certification examinations where the bare Act is prescribed reading\r\nResearchers, Judicial Officers, and Members of Tribunals requiring a precise and current statutory source\r\nThe Present Publication is the 19th Edition | 2026, as amended by the Finance Act 2026, incorporating the CGST (Fifth Amendment) Rules 2025 and all notifications issued to date. This book is edited by Taxmann\u2019s Editorial Board and features the following noteworthy features:\r\n\r\n[Annotated Section-wise Architecture] Each section of the CGST, IGST, and UTGST Acts is followed by a consolidated annotation block identifying the relevant rule, prescribed form, notification, date of enforcement, and any allied law or corresponding provision\r\n[Complete Statutory Coverage] All four parent Acts, all rules made thereunder, all forms prescribed under the rules, and all subsisting notifications (including rate notifications) are consolidated in a single volume\r\n[Finance Act 2026 Amendments] Fully incorporated, including the proposed amendments to sections 15(3)(b), 34(1), 54(3), 54(14), and 101A of the CGST Act and section 13(2) of the IGST Act\r\n[Gen 2 Rate Restructuring] Coverage of the rationalised rate structure effective from 22nd September 2025 (Nil\/5%\/18%\/40% with special rates of 0.25% and 1.5%) and the abolition of the GST Compensation Cess with effect from 1st February 2026\r\n[Special Regime for Tobacco Products] Dedicated treatment of pan masala, cigarettes, and specified tobacco products, covering retail-sale-price-based valuation under rule 31D, capacity-based levy under the Health Security se National Security Cess Act, 2025, enhanced NCCD rates, and restrictions on export on payment of IGST\r\n[Settlement of Funds Rules 2026] Inclusion of the newly notified Goods and Services Tax Settlement of Funds Rules 2026\r\n[CGST (Fifth Amendment) Rules 2025] Incorporation of the latest rule-level amendments and all consequential changes to forms and procedural provisions\r\n[GST Forms with Action Points] Forms indexed with 'Action Points' indicating the substantive compliance triggered by each prescribed form\r\n[GST Appellate Tribunal Framework] Full text of the GSTAT (Procedure) Rules 2025 and the GSTAT (Appointment and Conditions of Service) Rules 2023, together with the Tribunals Reforms Act 2021 and the Tribunal (Conditions of Service) Rules 2021\r\n[Subject-wise Index] Appended at the close of each Division to enable rapid section-level look-up by concept where the precise section number is not known\r\n[Appendix of Allied Statutory Provisions] Text of allied laws (Customs Act 1962; Central Excise Act 1944; Income-tax Act 1961; and others) cross-referred to in the CGST Act, reproduced in full\r\n[Validation Provisions and Removal of Difficulties Order] Validation Provisions of each Act and the Central Goods and Services Tax (Removal of Difficulties) Order 2020 reproduced for completeness of the historical record\r\n[Guide to GST] Curated opening section summarising the legislative scheme, the rate structure, and the year-on-year amendments, enabling a rapid orientation before entering the statutory text\r\nThe volume is organised into six divisions, each self-contained and independently navigable:\r\n\r\nDivision One \u2014 Central Goods and Services Tax Act 2017\r\nArrangement of sections\r\nAnnotated text of every section of the CGST Act 2017\r\nCentral Goods and Services Tax (Removal of Difficulties) Order 2020\r\nAppendix reproducing the text of allied provisions referred to in the CGST Act\r\nValidation Provisions\r\nSubject Index\r\nDivision Two \u2014 Integrated Goods and Services Tax Act 2017\r\nArrangement of sections\r\nAnnotated text of the IGST Act 2017 (including the amendment to section 13(2) governing place of supply in Intermediary services w.e.f. 1 April 2026)\r\nValidation Provisions\r\nSubject Index\r\nDivision Three \u2014 Union Territory Goods and Services Tax Act 2017\r\nArrangement of sections\r\nAnnotated text of the UTGST Act 2017\r\nValidation Provisions\r\nSubject Index\r\nDivision Four \u2014 Goods and Services Tax (Compensation to States) Act 2017\r\nArrangement of sections\r\nText of the Compensation to States Act 2017 (historical reference following abolition of the cess w.e.f. 1 February 2026)\r\nSubject Index\r\nDivision Five \u2014 Relevant Notifications\r\nCGST Notifications\r\nIGST Notifications\r\nCGST (Rate) Notifications reflecting the Gen 2 rate structure (Nil\/5%\/18%\/40%)\r\nIGST (Rate) Notifications\r\nCentral Excise (N.T.) Notifications relevant to the post-1st February 2026 tobacco regime\r\nDivision Six \u2014 GST Rules and Forms\r\nCentral Goods and Services Tax Rules 2017 (as amended by the CGST (Fifth Amendment) Rules 2025), together with all prescribed forms\r\nIntegrated Goods and Services Tax Rules 2017\r\nGoods and Services Tax Compensation Cess Rules 2017\r\nGoods and Services Tax (Period of Levy and Collection of Cess) Rules 2022\r\nUnion Territory GST Rules 2017 for Andaman & Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, and Lakshadweep\r\nUnion Territory Goods and Services Tax (Ladakh) Rules 2024\r\nGoods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules 2023\r\nGoods and Services Tax Appellate Tribunal (Procedure) Rules 2025\r\nGoods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group \u2018C\u2019 Employees) Rules 2024\r\nGoods and Services Tax Settlement of Funds Rules 2026\r\nNational Anti-Profiteering Authority: Procedure and Methodology\r\nTribunals Reforms Act 2021 and Tribunal (Conditions of Service) Rules 2021\r\nList of Relevant Notifications\r\nThe organising principle of the volume is the section-level annotation framework. Under each section of the CGST, IGST, and UTGST Acts, the reader is provided with a concise annotation block identifying, in sequence:\r\n\r\nRelevant Rule \u2014 The CGST\/IGST\/UTGST Rule giving effect to the section\r\nPrescribed Form \u2014 The specific form prescribed under the rules for any compliance, application, registration, return, refund, or appeal triggered by the section\r\nRelevant Notifications \u2014 Including rate notifications and exemption notifications issued under the section\r\nDate of Enforcement \u2014 Distinguishing parent provisions, substitutions, insertions, and proviso-level amendments\r\nAllied Laws \u2014 Allied statutory provisions referred to in or relevant to the operation of the section (Customs Act 1962; Central Excise Act 1944; Income-tax Act 1961; Companies Act 2013; etc.)\r\nThis design converts what is ordinarily a multi-step look-up exercise\u2014section \u2192 rule \u2192 form \u2192 notification \u2192 effective date\u2014into a single point of reference, allowing the user to assess the complete operative position on any statutory question without navigating across disconnected sources\r\nThe arrangement of sections at the start of each Division functions as a structural contents page, while the Subject Index at the close of each Division permits concept-level look-up where the precise section number is not known\r\n","created_at":"2026-06-06 12:55:42","video":null},{"id":"42","title":"Taxmann TDS Ready Reckoner 2026","price":"2195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780731423_tds ready rekoner 26.jpg","category":"Professional Books","type":"book","description":"TDS Ready Reckoner is the definitive reference on the law of Tax Deduction at Source and Tax Collection at Source as it now stands under the Income-tax Act 2025, read with the Income-tax Rules 2026, and as amended by the Finance Act 2026. This Edition is the first edition of the work to be fully rewritten around the architecture of Chapter XIX of ITA 2025, in which the earlier 50-plus stand-alone TDS\/TCS sections of ITA 1961 have been consolidated into a compact, table-driven framework built around sections 392 to 401. Every chapter has been redrafted to track the new section numbering, the new Schedules, the new Rules, and the renumbered Forms (121 to 150), with a running bridge to the corresponding provisions of the ITA 1961 so that readers transitioning from the old regime are never left without a precise cross-reference.\r\n\r\nThe book is designed as a one-stop compliance manual: for each payment type it sets out who must deduct, at what rate, on what threshold, at what point of time, and with what consequences in case of default\u2014followed by the corresponding certificate, return, self-declaration and correction-statement obligations. Practical decisions that routinely arise in tax departments\u2014whether a particular payment is 'rent', whether a payee is a 'specified person', whether a JDA transaction falls under Sl. No. 3(i) or 3(ii) of section 393(1), whether a buyback now attracts Sl. No. 8(ii) instead of Sl. No. 7, whether advertising services are 'professional services' under section 402(28)\u2014are addressed head-on, with specific paragraph references for downstream use.\r\n\r\nThe Reckoner is authored for professionals and in-house teams who deduct, collect, report or advise on TDS\/TCS in day-to-day practice:\r\n\r\nChartered Accountants, Company Secretaries, Cost Accountants and Advocates handling direct-tax compliance and litigation\r\nTax, Finance and Payroll Heads of corporate entities, LLPs, partnership firms and e-commerce operators\r\nBanks, Post Offices, Depositories (CDSL\/NSDL), Mutual Funds, Business Trusts, Investment Funds and Securitisation Trusts in their capacity as deductors and reporting entities\r\nPublic-Sector Undertakings, Government Drawing and Disbursing Officers, and Autonomous Bodies\r\nAssessing Officers, Departmental Officers and Revenue-Side Litigators working on TDS\/TCS defaults, interest and prosecution matters\r\nStudents Preparing for CA, CS, CMA and Advanced Direct-Tax Papers who require an authoritative treatment of the new Chapter XIX regime\r\nThe Present Publication is the 32nd Edition | 2026, amended by the Finance Act 2026. This book is authored by Taxmann's Editorial Board with the following noteworthy features:\r\n\r\n[First Full-Act Rewrite on ITA 2025] Every chapter is mapped to sections 392\u2013401 and to the Tables in section 393(1)\/(2)\/(3)\/(4), with ITA 1961 correspondences retained for continuity\r\n[Seven Reference Matrices at the Front of the Book] Comparative Study of the following to enable a single-page lookup from any old-regime reference to its new-regime equivalent:\r\nITA 2025 vs. ITA 1961\r\nTDS Map\r\nTDS Rate Reckoner\r\nTCS Rate Reckoner\r\nITA 1961 vs. ITA 2025 Section Table\r\nRules 1962 vs. Rules 2026 Table\r\nForms 2026 vs. Forms 1962 Table\r\n[Categorised Analysis of Every Change Made by ITA 2025] They are grouped as follows:\r\nProvisions that reduce the compliance burden for deductors\r\nProvisions that reduce the burden for deductees\/collectees\r\nChanges in TCS provisions\r\nPain points introduced by ITA 2025\r\nNew avenues for litigation\r\nOther changes\r\n[Treatment of Landmark Structural Reforms] This comprises the following:\r\nThe bar on retrospective creation of TDS liability under section 391(1)(a)\r\nThe consolidation of lower\/Nil TDS certificate provisions into section 395\r\nThe single-declaration facility for depositories under section 393(6)(b)\r\nThe omission of the ITR-track-record test under erstwhile section 194N\r\nThe uniform 2% TCS rate across most transactions\r\n[Payment-Wise Chapters] It covers commission and brokerage, rent, immovable-property consideration (including JDAs and compulsory acquisition), capital-market income, interest, dividends, contractor payments, professional fees, FTS, royalty, non-compete fees, purchase of goods, senior-citizen pension, benefits and perquisites, e-commerce operator payments, VDAs, lottery and online-game winnings, partner remuneration, salary, PF accumulated balance, and the full suite of non-resident TDS provisions\r\n[Dedicated Compliance Division] TAN, PAN validity, lower\/Nil TDS certificates under section 395, self-declarations (new Forms 121 and 124 in place of 15G\/15H\/27C), credit of TDS\/TCS, deposit with Government, filing of returns, issuance of certificates, quarterly reporting by banks and consequences of default (disallowance under section 35(b), interest, penalty, prosecution)\r\n[Full Statutory Appendices] Chapter XIX of ITA 2025 (reproduced), the corresponding Rules of ITR 2026, all relevant Forms, and CBDT's official Guidance Notes & FAQs on Form Nos. 121 to 150\r\n[Illustrations, Computational Notes and Cross-References] throughout, with specific paragraph-level indexing to allow precise citation in opinions, assessment responses and appellate submissions\r\nThe Reckoner is built around six Divisions, 76 chapters and 4 Appendices, covering the entirety of Chapter XIX of ITA 2025 along with consequential provisions of Chapters V, VII, VIII and XVIII.\r\n\r\nDivision A \u2014 Nature of TDS\/TCS Provisions (Chapters 1\u20136)\r\nIt lays the conceptual foundation:\r\nModes of payment or collection of income-tax\r\nThe distinction between TDS and TCS\r\nThe scheme of Chapter XIX\r\nThe interplay between ITA 1961 and ITA 2025 and the transition rules\r\nExemptions from deduction under section 393(4)\r\nDivision B \u2014 TDS Provisions Applicable to Resident Payees (Chapters 7\u201337)\r\nIt covers each resident-payee payment class. This is the largest Division and includes:\r\nCommission and brokerage (including insurance commission under Sl. No. 1(i) and brokerage paid by specified and non-specified persons)\r\nRent under Sl. No. 2(i) and 2(ii)\r\nConsideration for transfer of immovable property (including JDAs under Sl. No. 3(ii) and compulsory-acquisition compensation under Sl. No. 3(iii))\r\nCapital-market income (mutual fund units, business-trust distributions, investment-fund non-exempt income, securitisation-trust income)\r\nInterest income (interest on securities, interest other than on securities, bank\/post-office interest)\r\nDividends declared by domestic companies under Sl. No. 7\r\nPayments to resident contractors under Sl. No. 6(i), (ii) and (v)\r\nProfessional fees, FTS, royalty, non-compete fees and non-executive director remuneration under Sl. No. 6(iii)\r\nLife-insurance policy payouts under Sl. No. 8(i)\r\nPurchase of goods above \u20b950 lakh under Sl. No. 8(ii); TDS on the total income of specified senior citizens under section 393(1) [Sl. No. 8(iii)]\r\nBenefits and perquisites under Sl. No. 8(iv)\r\nPayments by e-commerce operators under Sl. No. 8(v)\r\nConsideration for transfer of a Virtual Digital Asset under Sl. No. 8(vi)\r\nDivision C \u2014 TDS Provisions Applicable to Payments to Any Person (Chapters 38\u201347)\r\nIt deals with payee-neutral provisions:\r\nWinnings from lotteries, crossword puzzles, online games and horse races\r\nCommission on lottery tickets\r\nTDS on large cash withdrawals by banks and post offices (Chapter 43 incorporates the significant change that TDS now applies to the entire cash withdrawal once the threshold is breached, not merely the excess)\r\nTDS under the NSS\r\nTDS on interest and remuneration paid by firms\/LLPs to partners under Sl. No. 7 of section 393(3) (covering the new clarity on 'partner' and 'firm' and on disallowance consequences under section 35(b))\r\nTDS on salary under section 392\r\nTDS on accumulated PF balance\r\nDivision D \u2014 TDS Provisions Applicable Where Payee is Non-Resident (Chapters 48\u201364)\r\nIt consolidates the full non-resident framework:\r\nPayments to sportspersons, sports associations and entertainers\r\nInterest on foreign borrowings (including pre-1 July 2023 rupee-denominated bonds, IFSC-listed RDBs, and general non-resident interest)\r\nDistributed income to non-resident unitholders of business trusts and investment funds\r\nIncome from mutual-fund units and securitisation-trust investments\r\nLong-term capital gains on transfer of units purchased in foreign currency and GDRs\r\nIncome from securities payable to FIIs and Specified Funds\r\nThe residual catch-all for any taxable sum payable to a non-resident other than salary\r\nDivision E \u2014 TCS Provisions (Chapter 65)\r\nIt consolidates the entirety of section 394 and the TCS Table, including the new uniform 2% TCS rate for most transactions, the increased rate for alcoholic liquor, scrap, coal, lignite and iron ore, the reduced rate for tendu leaves, LRS-education\/medical remittances and overseas tour packages, and the revised timing of collection for motor vehicles and specified goods (earlier of debit or receipt)\r\nDivision F \u2014 TDS & TCS Compliance and Reporting (Chapters 66\u201376)\r\nIt handles the operational machinery: TAN, valid PAN requirement under section 397, lower\/Nil certificate under section 395 (including the new option to file before a prescribed authority), self-declarations for non-deduction and non-collection, credit mechanics, deposit with the Central Government, filing of returns, issuance of certificates, quarterly interest reporting by banks, and the complete default framework\u2014interest, penalty, disallowance under section 35(b), prosecution, and the 2-year curtailed correction-statement window under section 397(3)(f)\r\nAppendices 1\u20134 reproduce the relevant sections of ITA 2025, the relevant Rules of ITR 2026, the relevant Forms, and the CBDT Guidance Notes & FAQs on Forms 121 to 150\r\nThe book follows a consistent three-layer architecture that makes it usable as both a reference and a learning text:\r\n\r\nLayer 1 | Navigation Matrices \u2014 The front matter opens with seven lookup tools: the Comparative Study of ITA 2025 vs. ITA 1961 (39 changes grouped into six categories), the TDS Map, the TDS Rate Reckoner, the TCS Rate Reckoner, the ITA 1961 \u2194 ITA 2025 Section Table, the ITR 1962 \u2194 ITR 2026 Rules Table, and the Forms 2026 \u2194 Forms 1962 Table. These allow a reader arriving from any ITA 1961 reference to reach the corresponding ITA 2025 treatment in a single step\r\nLayer 2 | Payment-wise Chapters \u2014 Within each Division, payments are grouped by economic substance (commission, rent, capital-market income, contractor payments and so on). Where a payment class has multiple Sl. Nos. in the section 393 Tables (for example, rent under 2(i) and 2(ii), or contractor payments across 6(i), 6(ii) and 8(v)), each Sl. No. gets its own chapter preceded by a map chapter that consolidates all applicable Sl. Nos. for that class\r\nLayer 3 | Compliance and Default Machinery \u2014 Division F handles procedural obligations that apply across all payment classes, ensuring that operational questions (certificate issuance, return filing, correction statements, consequences of default) are not scattered through the payment-wise treatment\r\nEach substantive chapter within Divisions B to E follows the same internal sequence: applicable Sl. No. and section reference, corresponding ITA 1961 section, who must deduct (payer\/specified person definition), payee coverage, rate, threshold, time of deduction (credit or payment, whichever is earlier\u2014or payment only, as now applies to partner remuneration under Sl. No. 7), exemptions, illustrations, CBDT circulars and judicial precedents, and cross-references to compliance obligations in Division F\r\n","created_at":"2026-06-06 13:07:03","video":null},{"id":"43","title":"Taxmann Taxation of Capital Gains 2026","price":"3695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780731579_capital gains.jpg","category":"Professional Books","type":"book","description":"Taxation of Capital Gains stands as one of the most comprehensive and widely respected treatises on capital gains taxation in India. The 2026 Edition crosses a significant threshold: it is the first edition to span two coexisting statutory frameworks simultaneously\u2014the Income-tax Act 1961 and the newly enacted Income-tax Act 2025\u2014both as amended by the Finance Act 2026. The book represents a complete, practitioner-grade reference that integrates statutory text, judicial decisions, CBDT Circulars and Notifications, worked illustrations, and the author's own considered views on interpretational controversies.\r\n\r\nThis Edition is engineered to operate seamlessly in both statutory environments\u2014every chapter opens with a dual-column cross-reference table mapping 1961 Act provisions to their 2025 Act counterparts, and the detailed preliminary pages contain a comprehensive master cross-reference spanning the entire capital gains framework.\r\n\r\nThe book is structured to answer every question a practitioner may encounter\u2014from foundational definitional matters through computation mechanics, exemptions and rollover reliefs, tax rates, loss treatment, and a range of specialist topics including family arrangement and settlement, NRI taxation, slump sale, intangible assets, charitable trusts, joint development agreements, depreciable assets, buyback of shares, and ULIPs. The author does not merely restate the law. Throughout the work, he explicitly flags interpretational controversies, analyses conflicting Bench decisions, identifies legislative gaps, and offers his own views with reasoning, making this as much a practitioner's analytical companion as it is a statutory commentary.\r\n\r\nThis title is designed for professionals who advise at an expert level on capital gains and cannot afford gaps in either statutory currency or judicial coverage. The primary audiences are:\r\n\r\nChartered Accountants handling complex capital gains computations, assessment and appellate proceedings, and tax planning mandates for individuals, HUFs, partnership firms, LLPs, companies, trusts, and non-resident clients\u2014particularly in areas involving property transactions, business restructuring, inheritance, gifting, and investment portfolios\r\nTax Advocates and Litigation Professionals who need a citation-ready reference spanning Supreme Court, High Court, and ITAT decisions with substantive analysis rather than bare headnotes. The book's integration of judgments up to March 2026 makes it current for the ongoing assessment season\r\nCorporate Tax Departments and Transaction Advisors involved in M&A transactions, amalgamations, demergers, slump sales, business restructuring, joint development agreements, and cross-border transfers, where capital gains implications are central to deal structuring and fair market value computations\r\nNRI Taxpayers and their Advisors navigating the procedural and substantive complexity of disposing of Indian assets, understanding TDS obligations, RNOR status and its two-year benefit, and managing compliance obligations under both Acts\r\nSenior Tax Officials and Assessees in Assessment Proceedings who need a balanced, exhaustive reference that addresses both the Revenue's and the assessee's positions on contested issues\r\nAdvanced Tax Law Students and Academic Researchers who require a rigorously indexed, cross-referenced work that traces every capital gains provision from the 1961 Act into the 2025 Act and locates it within the judicial discourse\r\nThe Present Publication is the 15th Edition | 2026, amended by the Finance Act 2026. This book is authored by CA. S. Krishnan with the following noteworthy features:\r\n\r\n[Dual-Act Cross-Reference Architecture]  A master cross-reference table in the preliminary pages maps the entire capital gains framework across both enactments, and every chapter opens with its own section-level cross-reference table. This is critical in the 2026 assessment season, where the 1961 Act governs tax years ending 31st March 2026 and the 2025 Act governs tax years from 1st April 2026\u2014practitioners can navigate either framework without risk of applying the wrong Act's analysis. While the 2025 Act largely reformats rather than rewrites the capital gains provisions, specific deletions are identified: Section 54GB has no 2025 Act counterpart; the sick company land transfer exemption and stock exchange demutualisation provision from Section 47 have been removed; and the tabular restructuring of Section 70 introduces its own interpretational questions\u2014all addressed explicitly\r\n[Statutory Currency Through Finance Act 2026] All provisions, tax rates, exemption thresholds, investment limits, and computation mechanics reflect the law as amended by the Finance Act 2026. Practitioners working on current assessments, advance rulings, or transactional work have a single fully updated reference\r\n[Judicial Coverage Up to March 2026] Decisions are incorporated up to March 2026 and analysed in context, not merely cited. Coverage extends to unreported ITAT orders (identified by ITA number and order date), Supreme Court SLP dismissals, and Third Member decisions. The para-level citation structure gives precise locatability to every decision discussed. The author compares co-ordinate Bench reasoning, flags conflicts, and in several instances expresses disagreement with particular rulings\r\n[Worked Illustrations] Computation-intensive provisions carry practical numerical illustrations, not simplified textbook constructs. Section 50 mechanics, Section 50C stamp duty value override, the Section 54EC Rs. 50 lakh ceiling across consecutive financial years, and the Section 112A loss interaction are among the areas where worked examples are provided\r\n[Author's Independent Analytical Views] CA. Krishnan explicitly offers his own views on contested interpretational questions, the soundness of a court's reasoning, conflicts between Bench decisions, or the appropriate practitioner position following a legislative amendment. These views are clearly attributed and grounded in detailed reasoning, making the book useful as a second opinion in assessment and appellate proceedings\r\n[Dedicated NRI Chapter] Chapter 16B covers property disposal procedures, TDS obligations, RNOR transitional status, and guidance for returning Indians, including a candid account of a senior Income-tax Department official's observations on the pattern of unintentional non-compliance by NRIs.\r\n[Historical CBDT Circular (April 1955)] Chapter 1 opens with the CBDT Circular of 11-4-1955 on the responsibilities of income-tax authorities in guiding assessees, an editorial choice that frames the practitioner's role as a bridge between taxpayer and department, a theme that runs through the NRI chapter as well\r\n[Appendices on COVID-19 Compliance Relaxations] The three appendices preserve the legislative record of deadline extensions under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020, including the final extension to 31st March 2023 for exemption claims under Sections 54 to 54GB, relevant for assessments and appeals where investment timelines relied on these extensions\r\nThe book spans 34 chapters covering every dimension of capital gains taxation under both the 1961 Act and the 2025 Act.\r\n\r\nChapter 0 \u2014 The Income-tax Act 2025 (Introductory)\r\nTraces the legislative journey from bill introduction (February 2025) through Select Committee revision and Presidential assent (August 2025), effective April 2026. Covers key structural changes\u2014Tax Year concept replacing Financial Year\/Assessment Year, expanded Virtual Digital Assets definition, and the restructuring of transfer exemptions from Section 47 to Section 70. Includes the master cross-reference table of capital gains provisions across both Acts and a provision-by-provision comparison of Section 70 versus Section 47\r\nChapters 1\u20133 \u2014 Foundational Framework\r\nChapter 1 establishes the Section 45 charging conditions and tax-free capital gains categories. Chapter 2 provides an exhaustive definition analysis of capital asset under Section 2(14)\/Section 2(22)\u2014covering all asset types from jewellery and bullion to agricultural land, with over 25 sub-paras of case law on agricultural land classification alone. Chapter 3 covers short-term versus long-term classification, holding period computation across all asset acquisition modes, and the Finance (No. 2) Act 2024 amendments\r\nChapter 4 \u2014 What Constitutes a Transfer\r\nCovers all limbs of Section 2(47), with particular depth on joint development agreements, including the Balbir Singh Maini (SC, 2017) doctrine on unregistered JDAs and the extensive post-2017 jurisprudence distinguishing it on facts. Family settlement provisions run to a dedicated sub-series culminating in the Shanmuga Durai (ITAT Chennai, 2025) analysis. Firm-partner and shareholder-company transaction taxonomies addressed separately\r\nChapter 5 \u2014 Transfers Not Regarded as Transfer\r\nComplete Section 47\/Section 70 catalogue across 30+ categories\u2014HUF partition, gifts and wills, parent-subsidiary and group company transfers, amalgamation and demerger exemptions (domestic and cross-border), co-operative bank reorganisations, non-resident bond\/GDR\/IFSC transfers, fund relocations, LLP and proprietary firm conversions, reverse mortgage, SPV-to-business trust conversion, and mutual fund mergers. Covers withdrawal provisions under Section 47A\/Section 71 where conditions are subsequently violated\r\nChapters 6, 6A, 6B \u2014 Year of Taxability\r\nChapter 6 covers the general rule and exceptions\u2014compulsory acquisition, JDA taxability, and Section 54H time extension for delayed compensation receipt. Chapter 6A is a standalone ULIP treatment covering the pre\/post-February 2021 regime, the Rs. 2.5 lakh premium cap mechanics, fund switching, and the Finance Act 2023 changes. Chapter 6B covers the firm-partner and AoP\/BoI framework\u2014Section 45(3), the pre- and post-2021 Section 45(4), Section 9B, and reconstitution FAQs\r\nChapters 7\u201312 \u2014 Computation Framework\r\nCovers the full Section 48 computation chain. Chapter 7: full value of consideration including Section 50C, 50CA, and 50D deemed consideration provisions. Chapters 8\u20139: special immovable property computation rules and the Section 48 deduction analysis across legal fees, brokerage, mortgage discharge, consultancy, and NRI travel expenses. Chapter 10: cost of acquisition across all modes, including bonus shares, rights shares, ESOPs, and inherited\/gifted assets. Chapters 11\u201312: cost of improvement and indexed cost with Cost Inflation Index mechanics\r\nChapters 13\u201321 \u2014 Exemptions and Rollover Reliefs\r\nComplete coverage of all rollover provisions. Sections 54 and 54F (Chapters 13 and 18) are the most extensive, covering eligibility conditions, the one-residential-house restriction, joint and relative-name investment, CGAS mechanics, and the full body of judicial decisions. Section 54B (Chapter 14) continues the agricultural land thread. Section 54EC (Chapter 16) covers the Rs. 50 lakh ceiling, the two-financial-year question, 5-year lock-in, and the V.S. Dempo (SC) ruling on availability against deemed STCG under Section 50. Chapter 16A examines investment in relatives' names for Sections 54, 54B, and 54F. Chapter 16B covers NRI taxation. Chapters 15, 17, 19, and 20 address Sections 54D, 54EE, 54G\/54GA, and 54GB, respectively, and note that Section 54GB has no counterpart in the 2025 Act\r\nChapters 22\u201324 \u2014 Tax Rates and the Section 112A Regime\r\nChapters 22\u201323 cover the computation of STCG and LTCG taxes. Chapter 24 is a comprehensive treatment of the Section 112A\/Section 198 regime\u2014all five applicability conditions, the STT pre-October 2004 acquisition issue, grandfathering mechanics as of 31st January 2018, loss set-off under Section 70(3), and the Finance (No. 2) Act 2024 rate revision\r\nChapters 25\u201328 \u2014 Valuation, Loss, Liquidation, Buyback\r\nChapter 25: Valuation Officer reference under Section 55A\/Section 91. Chapter 26: capital loss set-off and carry-forward, including the Section 112A interaction with other long-term losses. Chapter 27: liquidation distribution and shareholder capital gains under Section 46\/Section 68. Chapter 28: buyback of shares and specified securities under Section 46A\/Section 69\r\nChapter 29 \u2014 Depreciable Assets\r\nSection 50 \/ Section 74\u2014block-of-assets framework, both operative scenarios (block survives; block ceases), worked four-scenario numerical illustrations, Section 50A (power generation), Section 50AA (market-linked debentures), goodwill amendment (Finance Act 2021), and the V.S. Dempo exemption availability ruling\r\nChapter 30 \u2014 Slump Sale\r\nSection 50B\/Section 77\u2014slump sale definition (including the Finance Act 2021 expansion to all transfer modes), net worth computation, the negative net worth issue (Summit Securities Special Bench), FMV obligation from AY 2021-22, the 2021 amendment legislative history, and case law review spanning the lock-stock-and-barrel concept, the overruled decisions (Bharat Bijlee, Vatsala Shenoy, UTV Software, Oricon Enterprises), and the Telangana HC's 2025 ruling in Spectra Shares\r\nChapters 31\u201333 \u2014 Intangibles, Charitable Trusts, Real Estate\r\nChapter 31: capital gains on goodwill, trademarks, copyrights, and know-how, including the B.C. Srinivasa Setty cost of acquisition problem and Finance Act 2021 interventions. Chapter 32: charitable trust capital gains and Section 11 exemption mechanics. Chapter 33: real estate transactions\u2014JDA analysis, flat exchanges, power of attorney sales, stamp duty value issues, and multi-stage taxability\r\nChapter 34 \u2014 Other Important Case Laws\r\nA current-affairs supplement compiling significant judicial decisions up to March 2026 that cut across multiple provisions or address procedural and assessment issues not covered in the thematic chapters\r\nThe book is organised as 34 thematically grouped chapters following a logical statutory progression\u2014from the charging provision through definitional analysis, transfer concepts, computation, exemptions, rates, losses, and specialist asset classes. Each chapter follows a consistent internal architecture:\r\n\r\nTable of Corresponding Sections \u2014 Mapping the 1961 Act provision to the 2025 Act equivalent, positioned at the chapter's outset\r\nStatutory Analysis \u2014 Section-by-section interpretation with legislative history where relevant\r\nJudicial Pronouncements \u2014 Case law analysis integrated within the narrative\r\nIllustrations \u2014 Worked numerical examples demonstrating computation in realistic scenarios\r\nAuthor's Views \u2014 Clearly flagged commentary on contested or evolving interpretational questions\r\nThe preliminary pages contain the comprehensive cross-reference master table that maps the full capital gains statutory framework between the two Acts. Three appendices at the end preserve the legislative record of COVID-19 compliance relaxations\r\n","created_at":"2026-06-06 13:09:39","video":null},{"id":"44","title":"Taxmann Presumptive Taxation 2026","price":"895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780731738_presmutive taxation.jpg","category":"Professional Books","type":"book","description":"Presumptive Taxation is a comprehensive, section-wise treatise covering the entire framework of presumptive taxation as codified under the Income-tax Act 2025, read with the Income-tax Rules 2026, and as amended by the Finance Act 2026. It represents the first full-length authored commentary that reconciles the complete collapse and re-statement of the erstwhile scheme of presumptive taxation under ITA 1961 (Sections 44AD, 44ADA, 44AE, 44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD and Chapter XII-G) into two unified, table-based provisions of ITA 2025\u2014Section 58 (residents) and Section 61 (non-residents)\u2014alongside a re-numbered Tonnage Tax Scheme now housed in Sections 225 to 235.\r\n\r\nThe author has adopted a strict comparative methodology throughout the book. Every chapter opens with a 'Comparative study vis-a-vis ITA 1961' that isolates the textual and substantive changes between the new provision and its ITA 1961 predecessor. Within each chapter, the analysis follows a consistent template covering the nature of the provision (computation vs. charging), the specified assessee, the specified business, the presumptive regime applicable, the nature of the presumption (rebuttable or irrebuttable), includibility of TDS and GST in gross turnover\/receipts, Section 277\/ICDS interplay, compliance requirements, opting in and opting out mechanics, maintenance of books of account, tax audit consequences, and the position where actual income is more or less than presumptive income. Practitioners transitioning their compliance workflows from the 1961 Act to the 2025 Act will find this side-by-side treatment particularly useful.\r\n\r\nThe book distils the law into practical guidance through Division 5, which contains 81 FAQs and worked case studies spanning every major category of assessee and transaction type, and closes with four appendices reproducing the relevant sections of ITA 2025 and ITA 1961 and the relevant rules of IT Rules, 2026 and IT Rules, 1962 for ready cross-reference.\r\n\r\nThis book is intended for the following audience:\r\n\r\nChartered Accountants, Company Secretaries, Cost Accountants and Tax Consultants advising small businesses, professionals, transporters and non-residents on presumptive taxation and associated tax audit exposure\r\nTax Advocates and Litigators handling scrutiny assessments, limited scrutiny on presumptive income, Section 287 rectification proceedings, and appellate matters under the new ITA 2025 framework\r\nAssessing Officers, CIT(A) staff and ITAT Practitioners dealing with Section 58, Section 61 and Sections 225\u2013235 of ITA 2025\r\nSmall Business Owners, Retail Traders, Manufacturers, Coaching Institute Proprietors, Doctors, Lawyers, Architects, Engineers, Company Secretaries, Film Artists and Technical Consultants filing ITR-4 (Sugam) under the presumptive regime\r\nGoods Carriage Operators and Transport Firms availing the tonnage-per-truck regime in Sl. No. 2 of Section 58(2)\r\nNon-Resident Shipping, Cruise, Airline, Mineral Oil Exploration, Turnkey Power Project, and Electronic Goods Manufacturing Services\/Technology Providers availing Section 61 schemes\r\nIndian Shipping Companies opting for, renewing, or exiting the Tonnage Tax Scheme under Sections 225\u2013235\r\nCorporate Tax Teams and In-House Counsel mapping legacy Section 44AD\/44ADA\/44AE-linked compliance policies to the new Section 58 framework\r\nDiamond Trade Assessees and their Advisors, given the dedicated treatment of the 1.5%\u20134.5% lower rate and the Oopal Diamond precedent\r\nStudents of CA, CS, CMA and LL.B. pursuing advanced direct taxation papers and preparing for the transition to the ITA 2025 regime\r\nAuthors, Trainers and Faculty building curriculum content on the new Section 58 and Section 61 framework\r\nThe Present Publication is the 2nd Edition | 2026, amended by the Finance Act 2026. It is authored by CA. Srinivasan Anand G., with the following noteworthy features:\r\n\r\n[Complete ITA 2025 Framework] Full coverage of every presumptive taxation scheme under the Income-tax Act 2025\u2014both resident (Section 58, six Sl. Nos.) and non-resident (Section 61, six Sl. Nos.)\u2014together with the Tonnage Tax Scheme (Sections 225\u2013235) for qualifying Indian shipping companies\r\n[Chapter-by-Chapter Comparative Analysis] Each chapter identifies every textual and substantive change from Sections 44AD, 44ADA, 44AE, 44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD and 115V\u2013115VZC, including the new overriding effect of Section 61 over Sections 26\u201354 (wider than Section 44BB's override of Sections 28\u201341 and 43A)\r\n[Section 58 Table De-Constructed] Column-by-column analysis of Section 58(2)\u2014Column B (specified business\/profession), Column C (eligible\/specified assessee), Column D (turnover\/gross receipts thresholds of \u20b92\/3 crore, \u20b950\/75 lakh) and Column E (8%\/6% and 50% computation rates)\u2014with each column tied back to the enabling conditions and judicial tests\r\n[Section 61 Table De-Constructed] Parallel treatment of Section 61(2)\u2014six non-resident business activities (shipping, cruise, aircraft, turnkey power, mineral oil, electronic goods)\u2014with rate and rebuttable\/irrebuttable characterisation summarised in a consolidated matrix\r\n[New Bar on Loss Set-Off] Detailed treatment of Section 58(4) and Section 61(4), which for the first time prohibit set-off of losses from any other head or business against presumptive income\u2014a restriction that did not exist under Sections 44AD, 44ADA or 44AE of ITA 1961\r\n[Expanded 5-Year Lock-In and Cooling-Off] Analysis of the tighter Section 58(7) regime under which irregular exit from Sl. No. 1 now bars the assessee from availing Sl. No. 2 and Sl. No. 3 as well during the 5-year cooling-off period (under Section 44AD(4), the bar was confined to Section 44AD alone)\r\n[Rule 48 and CBDC Inclusion] Full treatment of the nine prescribed electronic modes under Rule 48 of the Income-tax Rules, 2026\u2014including the newly added Tier III Full KYC Central Bank Digital Currency Wallets, P-CBDC, and Wholesale\/Cross-border CBDC in clause (i)\u2014that qualify for the lower 6% presumptive rate in place of the default 8%\r\n[Redefined 'Commission or Brokerage'] Dedicated analysis of Section 66(3) read with Section 402(7) of ITA 2025, which for the first time statutorily defines 'commission or brokerage' for presumptive purposes\u2014resolving the ambiguity under Section 44AD(6) of ITA 1961 by codifying the Kotak Securities Ltd. approach\r\n[Section 62 and Section 63 Interplay] Clear mapping of the new book-keeping thresholds under Section 62(2)\u2014\u20b91,20,000\/\u20b92,50,000 PGBP and \u20b910,00,000\/\u20b925,00,000 gross receipts\u2014and the tax audit triggers under Section 63(1)\/(2), including the harsh new Condition 2 that brings lower-than-presumptive declarations within tax audit regardless of turnover\r\n[80+ FAQs and Case Studies] Division 5 contains 81 FAQs and worked case studies covering practical scenarios\u2014builders and developers, stamp duty valuation interplay (Section 53 of ITA 2025\/Section 43CA of ITA 1961), partnership firm nursing homes, coaching institutes, stamp vendors, airline agents, lottery agents, tanker hire, JCB hire, combination of proprietary practice and partnership firm receipts, Aadhaar-PAN goods carriage declarations, unexplained cash deposits (Section 104 read with Section 195 of ITA 2025, formerly Section 69A read with Section 115BBE), bogus purchase additions, and the specific disclosure requirements of ITR-4 (Sugam) for AY 2026-27\r\n[Diamond Trade Lower Rate] Detailed discussion of the 1.5%\u20134.5% presumptive rate range for diamond manufacturers and traders based on the Task Force Report of the Ministry of Commerce and Industry (February 2013) and the ITAT ruling in Oopal Diamond v. ACIT [2022] 144 taxmann.com 184 (Mumbai \u2013 Trib.), which endorses a 3% estimation for combined trading-and-manufacturing assessees\r\n[New 'Tax Year' Concept] Explanation of the shift from dual 'Previous Year' and 'Assessment Year' to a single unified 'Tax Year' from TY 2026-27 onwards, and the transitional handling of FY 2025-26 (AY 2026-27) under the last year of Section 44AD\/44ADA\/44AE\r\n[Scope of CA Profession] Exhaustive treatment of what does and does not constitute 'gross receipts' of a CA in practice for Sl. No. 3, covering Section 2(2) of the CA Act 1949, Regulation 191, Council resolutions on Management Consultancy Services, permitted occupations not counting as professional receipts (life insurance renewal commission, authorship of books and articles, part-time tutorship, notary work, surveyorship, etc.), and the implications for issuing valuation reports under Rule 11 and Form No. 4 certificates under Rule 12 of the Income-tax Rules, 2026\r\n[Medical Profession Depth] Treatment of salaried vs. independent medical practitioners applying Dr. Mathew Cherian and Sankarnaryanasamy Selvanarayanan, including anesthesiologists visiting several hospitals on monthly retainers, doctors combining salary with clinic practice, nursing home businesses and their interplay with Sl. No. 1 and Sl. No. 3\r\n[Tonnage Tax Scheme \u2013 Full Treatment] Chapter-length coverage of the tonnage tax framework: qualifying company and ship tests, daily tonnage income slabs, joint-operation formulas, core activities (pooling, affreightment, slot\/space\/joint charters, feeder services, container box leasing) vs. incidental activities, MAT book profit adjustments under Section 206(1)(c), the tonnage tax reserve account (20% of book profit, 8-year utilisation window), minimum training requirements under the Director-General of Shipping guidelines, the 49% charter-in limit, amalgamation\/demerger treatment, exclusion for abuse under Section 234, and the 10-year option validity\r\n[Judicial Support] Liberal citation of Supreme Court, High Court and ITAT decisions including Kotak Securities Ltd. v. Dy. CIT, CIT v. Nitin Soni, The Chief Inspector of Mines v. Lala Karam Chand Thapar, Vivek Narayan Sharma v. Union of India, Banwarilal Agarawalla v. State of Bihar, Raj Kumar Shivhare v. Assistant Director (ED), CIT v. Bhagwan Broker Agency, Anandkumar v. ACIT, Krishna Kumar Agrawal v. ITO, CIT v. Vantage International Management Co., CIT v. Transocean Offshore International Ventures Ltd., CIT (International Taxation) v. Schlumberger Asia Services Ltd., State of AP v. Vasudeva Rao, CIT v. A.M. Fazil and Mukesh Vasantkumar Chandan v. ITO\r\n[Ministry of Finance Clarifications] Reproduction and analysis of the Select Committee clarification on single-scheme vs. business-wise option, CBDT Circulars (No. 2\/2018 on cash transactions, No. 10\/2017 on ICDS applicability to presumptive taxpayers), and the Finance Minister's 2017 Budget speech rationale for the reduced 6% rate\r\n[Statutory Appendices] Four appendices provide the relevant sections of ITA 2025 (Appendix 1), the corresponding sections of ITA 1961 (Appendix 2), the relevant rules of Income-tax Rules 2026 (Appendix 3) and the relevant rules of Income-tax Rules 1962 (Appendix 4)\u2014a ready cross-reference pack for the transition\r\nThe book provides end-to-end coverage across five analytical divisions:\r\n\r\nConceptual Foundation\r\nConcept, definition, purpose and jurisprudential basis of presumptive taxation\r\nRegular computation vs. presumptive computation of taxable income\r\nRebuttable vs. irrebuttable presumption\u2014structure, proof tests, burden-shifting\r\nPolicy purpose of presumptive taxation\u2014ease of doing business for SMEs, international competitiveness for shipping\r\nThe ITA 2025 applicability matrix across Section 58 Sl. Nos. 1, 2, 3 and Section 61 Sl. Nos. 1 to 6 covering depreciation, other deductions, loss set-off, lower-than-presumptive claim, tax audit and book-keeping\r\nResident Presumptive Taxation (Section 58)\r\nDefining 'business' vs. 'profession' under Section 2(20) and Section 2(86) of ITA 2025\r\nThe 'any business' test and the judicially expanded interpretation of the word 'any'\r\nBusinesses eligible and ineligible for presumptive taxation (agency business exclusion under Section 58(11)(a)(v))\r\n'Specified profession' under Section 62(4) read with sub-rules (2) and (5)(c) of Rule 46 of IT Rules, 2026\u2014Accountancy, Architectural, Authorised representative, Company Secretary, Engineering, Film artist (with itemised list of on-set roles), Information Technology, Interior decoration, Legal, Medical practitioners of any system, and Technical consultancy\r\nEligible assessee definition under Section 58(11)(a)\u2014residency, entity form, agency business bar, commission\/brokerage bar\r\nSl. No. 1 scheme (formerly Section 44AD)\u2014\u20b92 crore\/\u20b93 crore turnover thresholds, 5% cash-receipts test, 8%\/6% rate, single-scheme-for-all-businesses rule, aggregation of turnovers\r\nSl. No. 2 scheme (formerly Section 44AE)\u2014tonnage-based monthly rate per heavy goods vehicle, 10-goods-carriage ceiling test at any time during the tax year, ownership vs. registration certificate test, firm-partner cross-ownership scenarios, partners' salary and interest deductibility under Section 35(e)\r\nSl. No. 3 scheme (formerly Section 44ADA)\u2014\u20b950 lakh\/\u20b975 lakh gross-receipts thresholds, 50% presumptive rate, non-deductibility of partners' remuneration and interest from presumptive income, advance tax relief under Section 408(2) (15 March single instalment)\r\nCompliance Consequences Under Section 58\r\nImplications of declaring PGBP as per Column E\u2014deemed allowance of depreciation, deemed disallowances under Sections 26 to 54, non-applicability of Section 37(2)(g) disallowance for MSMED delayed payments, non-applicability of Section 53 stamp duty value addition (Mukesh Vasantkumar Chandan)\r\nManner of exercising the option\u2014no separate form required, ITR-4 (Sugam) filing, belated and revised return treatment, Section 263(1)\/(5) interaction\r\nConsequences of declaring profit lower than presumptive rate\u2014the expanded Section 58(7) bar that now extends across all three Sl. Nos., 5-year lock-in, 5-year cooling-off\r\nTax audit triggers under Section 63\u2014Condition 1 thresholds (\u20b91 crore\/\u20b910 crore business, \u20b950 lakh non-specified profession), Condition 2 (lower-than-presumptive with total income exceeding basic exemption)\r\nBook maintenance triggers under Section 62\u2014the \u20b91,20,000 \/ \u20b92,50,000 PGBP and \u20b910,00,000\/\u20b925,00,000 gross receipts thresholds\r\nOpting out\u2014voluntary vs. irregular exit, opt-out during lock-in, opt-out without violating Section 58(7), delayed e-filing of tax audit report (which does not invalidate opt-out)\r\nNon-Resident Presumptive Taxation (Section 61)\r\nSection 61(1) overriding effect over Sections 26 to 54 (wider than Section 44BB's ambit under ITA 1961)\r\nSl. No. 1\u2014shipping (non-cruise)\u20145% of (A+B), irrebuttable presumption, formerly Section 44B\r\nSl. No. 2\u2014cruise ship operation\u2014formerly Section 44BBC, with its specific conditions for specified assessees\r\nSl. No. 3\u2014aircraft operation\u20145% of (A+B), irrebuttable presumption, formerly Section 44BBA\r\nSl. No. 4\u2014civil construction in turnkey power projects\u201410% of (A+B), formerly Section 44BBB\r\nSl. No. 5\u2014mineral oil prospecting\/extraction\/production services\u201410% of (A+B), rebuttable presumption, formerly Section 44BB, non-applicability where Section 54\/Section 59\/Section 207\/Section 527 apply\r\nSl. No. 6\u2014services or technology for electronic goods manufacturing in India to resident company\u2014formerly Section 44BBD\r\nFor each: includibility\/excludibility of TDS (Section 396(a), formerly Section 198) and GST (following Vantage International, Transocean Offshore and Schlumberger Asia), Section 277\/ICDS relevance, and the 'View 1\/View 2' analysis on inclusion of GST\r\nTonnage Tax Scheme (Sections 225\u2013235)\r\nQualifying Indian shipping company tests under Section 235(h)\u2014Indian company, place of effective management in India, ownership of at least one qualifying ship, main object of operating ships\r\nQualifying ship tests under Section 235(i)\u201415 net tons or more, registration under the Merchant Shipping Act 1958 (or foreign-registered with DG Shipping licence under Sections 406\/407), valid tonnage certificate; with the itemised list of excluded vessels (fishing vessels, factory ships, pleasure crafts, harbour\/river ferries, offshore installations, dredgers)\r\nInland vessels and the Inland Vessels Act, 2021 interface\r\nDaily tonnage income slabs\u2014\u20b970 for each 100 tons up to 1,000 tons; \u20b9700 plus \u20b953 per 100 tons from 1,000\u201310,000; \u20b95,470 plus \u20b942 per 100 tons from 10,000\u201325,000; \u20b911,770 plus \u20b919 per 100 tons above 25,000\r\nDeemed tonnage for slot charter, space charter and break-bulk vessel sharing under Rule 146 of IT Rules, 2026\r\nJoint operation computations under Section 227(7) and (8)\r\nCore activities under Section 228(3)\u2014pooling arrangements, contracts of affreightment, on-board\/on-shore passenger ship activities, slot charters, space charters, joint charters, feeder services, container box leasing\r\nIncidental activities cap at 0.25% of turnover from core activities\r\nMAT book profit exclusion under Section 206(1)(c)\r\nDepreciation bifurcation formulas under Section 229\u2014allocating existing block WDV between qualifying assets and other assets in the ratio of book WDVs\r\nExclusion of deductions, losses and set-offs under Section 230\u2014no carry-forward of business losses, speculation losses, specified business losses or capital losses attributable to operating qualifying ships; no Chapter VIII deductions\r\nMethod and time of opting\u2014Form No. 80 application to Joint Commissioner within three months of incorporation\/qualification, three-month disposal period, 10-year validity, renewal\r\nTonnage tax reserve account under Section 232(1)\u201420% of book profit from core activities, 8-year utilisation window for acquiring new ship\/inland vessel, consequences of shortfall and non-creation for two consecutive years\r\nMinimum training requirements under Director-General of Shipping\/Inland Waterways Authority guidelines, certificate filing with ITR under Section 263, consequences of non-compliance for five consecutive tax years\r\nCharter-in limit of 49% of net tonnage, averaging methodology, consequences of exceeding for two consecutive tax years\r\nMaintenance of separate accounts and CA audit report under Section 232(21)\r\nAmalgamation and demerger treatment under Section 233\r\nAvoidance of tax and exclusion from the scheme under Section 234\u2014tax advantage test, show-cause procedure, Principal CCIT\/CCIT prior approval, appellate remedy\r\nTemporary cessation vs. permanent cessation under Section 232(22)\/(23)\r\n81 FAQs and Case Studies (Chapter 16)\r\nFree opt-in\/opt-out between presumptive schemes across tax years\r\nReal estate developers and builders\u2014turnover vs. stamp duty value, Section 53 interplay, challenging stamp duty valuation\r\nPartnership firms\u2014deed clauses requiring audit, registered vs. unregistered firms under the Indian Partnership Act 1932, oral partnerships, interest\/remuneration to partners, deductibility under Section 35(e) (formerly Section 40(b)), TDS under Sl. No. 7 of Section 393(3) Table (formerly Section 194T) on partner payments, disallowance under Section 36(4) (formerly Section 40A(3)) for cash payments exceeding \u20b910,000\r\nNursing homes (business vs. profession characterisation), coaching classes, stamp vendors, lottery agents, airline ticket agents\r\nMSMED delayed payment disallowance under Section 37(2)(g) (formerly Section 43B(h))\u2014applicability to presumptive assessees\r\nResident individual partners of business LLPs claiming Section 58 in respect of salary\/interest received\r\nTanker operators and JCB operators\u2014classification under Sl. No. 1 vs. Sl. No. 2\r\nLife insurance agents and their HUF\u2014karta-HUF eligibility interaction\r\nLimited scrutiny of presumptive returns\u2014AO's power to apply Sl. No. 1 when assessee declares under Sl. No. 2, rectification under Section 287 (formerly Section 154)\r\nTruck sale\/purchase timing at year-end and its effect on the 10-goods-carriage limit\r\nPartnership firms holding trucks in partners' names rather than firm's name\u2014RC test and its dilution\r\nTax audit and lower-than-presumptive declaration under Sl. No. 2\u2014whether AO can apply Sl. No. 1 instead\r\nUnexplained cash deposits and Section 104 read with Section 195 (formerly Section 69A read with Section 115BBE) additions in presumptive returns\r\nBogus purchase additions in presumptive returns\r\nCA professional practice scenarios\u2014full-time vs. part-time COP holders, partner remuneration from CA firms (Anandkumar), monthly-retainer internal\/concurrent audit fees (salary vs. professional fees classification), royalty from books and article-writing receipts\r\nDoctors' scenarios\u2014lady MBBS\/MD with salary and evening clinic, doctor running nursing home and clinic, doctor as partner in nursing home firm\r\nAyurveda, Siddha, dentists, pathologists under Sl. No. 3\r\nGross receipts scope for CAs under Section 2(2) of the CA Act 1949 and Regulation 191\u2014what counts, what does not\r\nImpact of showing artificially lower gross receipts on eligibility to issue valuation reports under Rule 11, Form No. 4 under Rule 12 and safe harbour certificates under Rule 89(2) of IT Rules, 2026\u2014and the 60-tax-audit annual limit for CAs effective 2026-27\r\nGoods carriage owners furnishing PAN\/Aadhaar declarations under Sl. No. 8 of Section 393(4) Table\u2014PAN validity and deductor verification responsibility\r\nITR-4 (Sugam) disclosure requirements for AY 2026-27\u2014the new Financial Particulars of the Business section, individual vs. firm disclosure obligations, when to use ITR-3 with Schedule AL instead of ITR-4 Sugam for capturing personal investments in equity, gold, silver, etc.\r\nThe book is organised into five analytical divisions followed by four appendices:\r\n\r\nDivision 1 \u2013 Concept and Purpose of Presumptive Taxation | Chapter 1 introduces the concept, distinguishes regular from presumptive taxation, defines rebuttable and irrebuttable presumption, articulates the policy purpose, and lays out the complete ITA 2025 applicability matrix in tabular form for residents and non-residents\r\nDivision 2 \u2013 Presumptive Taxation of Business or Profession of Resident Individuals, HUFs and Firms | Chapters 2 to 8 cover: definitions of 'business' and 'profession' (Chapter 2), businesses eligible for presumptive taxation (Chapter 3), specified professions of residents (Chapter 4), resident taxpayers who can opt for presumptive taxation (Chapter 5), Sl. No. 1 scheme (Chapter 6 \u2013 13 sub-sections), Sl. No. 2 scheme (Chapter 7 \u2013 13 sub-sections), and Sl. No. 3 scheme (Chapter 8 \u2013 13 sub-sections)\r\nDivision 3 \u2013 Presumptive Taxation of Certain Business Activities of Non-Residents | Chapters 9 to 14 cover the six non-resident presumptive schemes in Section 61\u2014shipping (Chapter 9), cruise (Chapter 10), aircraft (Chapter 11), mineral oil exploration (Chapter 12), turnkey power projects (Chapter 13) and electronic goods manufacturing services\/technology (Chapter 14)\u2014each following a uniform 12\u201316 sub-section template\r\nDivision 4 \u2013 Tonnage Tax Scheme for Qualifying Indian Shipping Company | Chapter 15 covers the tonnage tax regime as now contained in Sections 225 to 235 of ITA 2025 across 21 sub-sections, from the basic tonnage income slabs through amalgamation, demerger and exclusion for tax avoidance\r\nDivision 5 \u2013 FAQs and Case Studies on Presumptive Taxation | Chapter 16 contains 81 numbered FAQs and worked case studies\r\nAppendices | Appendix 1 reproduces the relevant sections of ITA 2025 (Sections 58, 61, 225\u2013235 and related provisions); Appendix 2 reproduces the corresponding sections of ITA 1961 (44AD, 44ADA, 44AE, 44B\u201344BBD, 115V\u2013115VZC); Appendix 3 reproduces the relevant rules of Income-tax Rules 2026 (notably Rule 46, Rule 48, Rule 146); Appendix 4 reproduces the relevant rules of Income-tax Rules 1962 (Rule 6F, Rule 6ABBA and related)\r\nEvery chapter dealing with a specific presumptive provision follows a uniform analytical template that makes the book equally navigable for first-time readers and experienced practitioners, and the extensive cross-referencing between chapters and FAQs allows the reader to move seamlessly between statutory analysis and practical application\r\n","created_at":"2026-06-06 13:12:18","video":null},{"id":"45","title":"Taxmann Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015","price":"1125.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780731950_black money.jpg","category":"Professional Books","type":"book","description":"Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 is the most comprehensive practitioner's-level commentary. It is updated to include all amendments made by the Finance Act 2026. The book offers a section-by-section analysis of every provision of the Act, supported by the authors' considered opinions on over 200 critical interpretive issues\u2014most of which are either still pending before the constitutional courts or have been settled only by ITAT decisions subject to further challenge. Additionally, the book features, for the first time, a dedicated chapter on the Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (FAST-DS 2026), introduced by the Finance Act 2026 under Sections 130 to 144.\r\n\r\nThis book is intended for the following audience:\r\n\r\nChartered Accountants, Tax Advocates, and Company Secretaries advising clients with cross-border assets, foreign bank accounts, overseas trusts, or financial interests in foreign entities\r\nJudicial and Quasi-Judicial Officers including ITAT Members, CIT(A)s, and Assessing Officers handling proceedings under the Act\r\nSenior Litigation Counsel appearing before High Courts and the Supreme Court in Black Money Act matters\r\nHigh Net Worth Individuals, NRIs Returning to India, and persons with historical foreign asset positions who need to understand their exposure and compliance obligations\r\nAcademic Researchers and Law School Faculty engaged in the study of anti-black money legislation and international tax enforcement\r\nThe Present Publication is the 5th Edition | 2026 and has been amended by the Finance Act 2026. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta, with the following noteworthy features:\r\n\r\n[No-Time-Limit Assessment Regime Fully Analysed] The Black Money Act prescribes no time-barring limit for initiating assessment or reassessment\u2014proceedings can be initiated even 30 or 40 years after the fact. The book examines the constitutional validity, practical operation, and litigation risks arising from this provision in granular detail\r\n[Section-By-Section Commentary with Full Text] Every section of the Act is reproduced along with original Notes on Clauses from the legislative record, followed by a structured analysis of salient features and significant issues\u2014making the commentary self-contained as a working reference\r\n[Over 200 Critical Issues Identified and Opined Upon] Each chapter lists the significant issues of litigation arising from its sections and provides the authors' considered opinion. These opinions cover interpretive gaps, constitutional challenges, procedural ambiguities, and questions not yet resolved by courts\r\n[Authors Openly Disagree with the CBDT Where Warranted] On whether pre-1st July 2015 assets are assessable under the Act, the authors directly challenge the CBDT's aggressive FAQ position\u2014citing the Supreme Court's Ganpati Dealcom ratio\u2014and state their considered opinion that such interpretation is legally untenable and constitutionally problematic. This intellectual honesty is a defining feature of the book's value to litigation counsel\r\n[Tracks Legislative Evolution Across Five Finance Acts] Every amendment\u2014the 2019 retrospective expansion of 'assessee', the 2024 prosecution threshold revision, the 2026 prosecution amendments, and the introduction of FAST-DS 2026\u2014is placed in historical context with analysis of what changed, why, and what litigation consequences follow\r\n[Cross-Referenced to Both the Income-Tax Act 1961 And the Income-Tax Act 2025] All references to income-tax provisions appear in dual form\u2014citing both the corresponding section of the Income-tax Act 1961 and its equivalent in the newly enacted Income-tax Act 2025\u2014ensuring the book remains fully current as India's direct tax statute transitions\r\n[Schedule FA Treated as a Substantive Legal Obligation] The book documents what Schedule FA requires across all asset categories and draws a precise distinction between disclosures that immunise against BMA proceedings and those that merely furnish the Assessing Officer with a trigger to initiate them\r\n[Practical Roadmap for NRIs and Persons with Historical Foreign Positions] The book systematically maps obligations for persons who acquired foreign assets as non-residents and have since become resident\u2014covering Schedule FA disclosure timing, the NOR status window, and the documentary evidence that must be preserved indefinitely against a future Section 10 notice\r\n[Structured Treatment of the BMA\u2013PMLA Interplay] The book addresses the parallel enforcement architecture arising from the Act's scheduled offence status under PMLA\u2014including the PMLA's independent arrest powers that the BMA itself does not confer\u2014and the consequences for clients facing simultaneous exposure under both statutes\r\n[Covers FAST-DS 2026 in its Entirety] Chapter 10A provides a complete treatment of the Foreign Assets of Small Taxpayers Disclosure Scheme 2026, including statutory text (Sections 130\u2013144), the Memorandum Explaining Objects, and a structured analysis of salient features\u2014a significant addition exclusive to this Edition\r\n[Valuation Chapter with Rule-level Analysis] Chapter 12 sets out the full valuation framework under the Act, including the fair market value methodology for different asset classes, valuation by foreign valuers, the significance of the valuation date, the treatment of assets no longer in existence as on the valuation date, and re-rolling scenarios\r\n[Comprehensive Appendices] Four appendices reproduce all prescribed forms (Forms 1\u20138), key CBDT circulars from 2015 through 2024, all material CBDT notifications, and extracts from other laws cross-referenced in the Black Money Act, including the CPC, IPC\/BNS, Companies Act, LLP Act, and Constitution of India\r\nThe coverage of the book is as follows:\r\n\r\nChapter 1 \u2014 Introduction and Legislative Background\r\nThe preamble, full Statement of Objects and Reasons from the original Bill, the Act's operative date (1st July 2015 \u2014 itself a product of an executive order under Section 86 upheld in Union of India v. Gautam Khaitan), scope, salient features including the eleven distinguishing characteristics of the Act (no time bar, no separate return, fair market value taxation, supersession of Income-tax Act, no DTAA credit, no arrest power, PMLA linkage), the rationale for a separate statute, and a detailed list of probable issues of litigation across assessment, interest, penalty, and prosecution dimensions\r\nChapter 2 \u2014 Applicability and Definitions (Sections 1 & 2)\r\nFull analysis of the definition of 'assessee' including the retrospective amendment made by the Finance Act 2019 with effect from 1st July 2015\u2014expanding coverage to non-residents and NORs who were resident in the year the income was earned or the asset was acquired. The book analyses the ambiguity this creates: a person who was NR\/NOR when the asset was acquired but has since become resident can be served notice, but retains the ability to establish non-chargeability by proving his status in the acquisition year. The definition of 'undisclosed asset located outside India' under Section 2(11) is analysed exhaustively\u2014covering the requirement that the asset be located outside India (with a detailed location matrix for different asset classes drawn from Rule 8 of the Estate Duty Act as a guiding framework), the concept of 'financial interest in any entity', the distinction between registered owner and beneficial owner (with analysis of the contradictory ITAT decisions on whether ITAT or income-tax Act definitions of 'beneficial owner' govern), and the treatment of fiduciary capacity\u2014including the landmark Krishna Das Agarwal decision where the Jaipur ITAT deleted an addition of \u20b9146.42 crore by finding that assets of a UAE company did not belong to the Indian settlor\r\nChapter 3 \u2014 Charge, Scope and Computation (Sections 3, 4 and 5)\r\nThe 30% flat tax rate on total undisclosed foreign income and assets. The key distinction between undisclosed foreign income (taxed in the year earned) and undisclosed foreign assets (taxed in the year the Assessing Officer receives information\u2014regardless of when the asset was acquired). Section 5's prohibition on all deductions, allowances, and loss set-offs\u2014with the authors' nuanced observation that this should not be taken to mean taxation of income on a gross basis. The proportionate deduction mechanism for partially explained assets under Section 5(1)(ii) with the statutory illustration. The authors' analysis of 26 significant issues, including: the contested question of whether assets acquired before 1st July 2015 are assessable (the authors' considered opinion is that the constitutional validity of such assessment is legally untenable, referencing the Supreme Court's ratio in Ganpati Dealcom on the Benami Act); whether assets not existing as on 1st July 2015 or even as on the date of the AO's notice can be taxed (addressed in Rule 3(2) but constitutionally problematic); the absence of DTAA relief; the treatment of income disclosed in updated returns under the Income-tax Act; and double jeopardy between the Income-tax Act assessment and BMA assessment for the same income\r\nChapter 4 \u2014 Tax Authorities (Sections 6 to 9)\r\nThe jurisdictional framework, summons power under Section 8, the absence of search and survey powers under the Act (unlike the Income-tax Act), whether non-residents can be summoned, and the time limits\u2014or absence thereof\u2014for issuing summons and seeking information relating to pre-commencement years\r\nChapter 5 \u2014 Assessment and Reassessment (Sections 10 to 14)\r\nThe mechanics of assessment initiated on information coming to the Assessing Officer's notice\u2014without any requirement to record satisfaction (unlike Section 148A of the Income-tax Act 1961), without prior approval of higher authorities, and without any time bar. The absence of faceless assessment applicability under this Act. The question of whether CRS\/DTAA information alone suffices as the trigger\u2014and judicial guidance that such information must be corroborated. Section 11's provision for fresh assessment after set-aside or cancellation by the Tribunal (including the distinction between Sections 11(2) and 11(3)). Assessment of beneficial owners under Section 14 and the anomaly of section 14 extending coverage to beneficiaries who are not beneficial owners (a position that creates tension with the definition in Section 2(11)). The book addresses 19 significant issues under this chapter\r\nChapter 6 \u2014 Appeal and Revision (Sections 15 to 29)\r\nThe appellate hierarchy under the Act\u2014First Appeal before the Commissioner (Appeals), Second Appeal before the ITAT, and further appeals to the High Court and Supreme Court on substantial questions of law. Key issues: whether the right to appeal extends to persons aggrieved but not assessed; whether the CIT(A) can enhance penalty; whether the one-year limit on condonation of delay by the appellate authority is justifiable; and the scope of admissibility of additional evidence\r\nChapter 7 \u2014 Recovery of Tax and Interest (Sections 30 to 40)\r\nRecovery of tax demands from domestic assets where foreign assets are unreachable. The powers and role of the Tax Recovery Officer versus the Assessing Officer. Provisional attachment before assessment. The personal liability of company managers under Section 35, and who qualifies as 'Manager'. Recovery from foreign-situated assets under Section 38 through the bilateral agreement framework. The interest provisions under Section 40\u2014which mirror Sections 234A, 234B, and 234C of the Income-tax Act\u2014including the question of whether interest for late filing of return applies when a return was filed under the Income-tax Act but foreign income was undisclosed. The authors identify an anomaly: no equivalent to Sections 220 and 221 of the Income-tax Act (Sections 411 and 412 of the ITA 2025) exists under the Black Money Act for interest on tax demands and penalties for default in payment\r\nChapter 8 \u2014 Penalties (Sections 41 to 47)\r\nThe most detailed penalty chapter in any commentary on this Act. Section 41\u2014the core penalty at 90% of the value of undisclosed foreign income and assets, imposed in addition to tax. Sections 42 and 43\u2014the \u20b910 lakh flat penalty for failure to furnish return of income in relation to foreign assets and for furnishing inaccurate particulars, respectively, applicable even where the quantum of the asset is negligible and even where no assessment proceedings have been initiated. The authors critically examine whether the imposition of \u20b910 lakh irrespective of the asset's quantum is constitutionally justifiable. Section 44\u2014penalty for failure to pay tax. Section 45\u2014miscellaneous penalty provisions, including the burden of proof and the quantum question (per year or cumulative). The book examines 14 significant issues, including: whether all five penalty provisions are mandatory or discretionary; what defences are available under Section 41 (reasonable cause specifically pleadable); and whether penalties under Sections 42 and 43 can be imposed independently for each year of default\u2014an issue with enormous financial implications for multi-year non-disclosure cases\r\nChapter 9 \u2014 Prosecution (Sections 48 to 58)\r\nCriminal liability under the Act is addressed with unusual thoroughness. Section 48\u2014wilful attempt to evade tax, with rigorous imprisonment of three to ten years. Section 49\u2014failure to furnish return in respect of foreign assets. Section 50\u2014furnishing inaccurate particulars. Section 51\u2014wilful attempt to evade tax. Section 52\u2014false statement in verification. Section 53\u2014abetment. Sections 54 to 58\u2014enhanced punishment for second and subsequent offences, presumption of wilful default, offences by companies, and punishment for falsification of accounts. The book analyses: whether prosecution can be initiated without a prior assessment or penalty order; whether parallel prosecution under the BMA and the Income-tax Act or PMLA is permissible for the same offence; the absolute bar on compounding of offences under the Act; look-out notices; the alignment of prosecution threshold amounts with penalty threshold amounts (or lack thereof, in the pre-Finance Act 2026 position); and the newly inserted provision requiring Income Tax Clearance Certificates for persons leaving India\r\nChapter 10 \u2014 Declaration Scheme (Sections 59 to 72)\r\nThe one-time compliance window that was available from 1st July 2015 to 30th September 2015, permitting declaration of all undisclosed assets located outside India with payment of tax at 30% and penalty at 25% (effectively 7.5% and 7.5% respectively of fair market value). The legal consequences of non-declaration\u2014Section 72(c)'s deeming fiction that treats the year of notice issuance as the year of acquisition for pre-commencement assets not declared under the scheme. The authors' constitutional critique of this deeming provision and its interaction with the Supreme Court's Ganpati Dealcom ratio. The bar on use of declared information as evidence\r\nChapter 10A \u2014 FAST-DS 2026 (Sections 130 to 144)\r\nNew to this Edition. Full text of all 15 sections of the Foreign Assets of Small Taxpayers Disclosure Scheme 2026, the Memorandum Explaining Objects, and a structured feature-by-feature analysis. This chapter will be the primary point of reference for practitioners advising clients considering whether to avail the scheme in the first year of its availability\r\nChapter 11 \u2014 General Provisions (Sections 73 to 88)\r\nService of notices, authentication of documents, agreement with foreign countries for exchange of information and recovery of tax (Section 73), rounding off, power to make rules, power to remove difficulties (Section 86\u2014the provision under which the Act's commencement date was preponed from 1st April 2016 to 1st July 2015 by executive order), and transitional provisions\r\nChapter 12 \u2014 Valuation\r\nThe complete valuation framework\u2014rules for 14 asset categories using the location matrix methodology, Rule 3 fair market value determination, valuation by foreign valuers (including the requirement to obtain a valuation report and its evidentiary value before the AO), the higher-of-cost-or-FMV rule for transferred assets, re-rolling of assets under Rule 3(3), and the bank account cumulative deposits methodology under Rule 3(1)(e) with the ITAT endorsement from Rashesh Manhar Bhansali\r\nThe structure of the book is as follows:\r\n\r\nFull Statutory Text \u2014 Every section reproduced verbatim as the foundation of analysis\r\nNotes on Clauses \u2014 Drawn from the original Bill to establish legislative intent at the source\r\nSalient Features \u2014 Structured as numbered analytical points covering each provision's operative mechanics\r\nSignificant Issues \u2014 Each framed as a precise legal question followed by the authors' considered opinion, supported by statutory interpretation, CBDT circulars, valuation rules, and judicial decisions\r\nThis architecture makes the book equally usable as an immediate reference tool and as a source of prepared litigation arguments.\r\nThe cross-reference tables map every BMA section to both versions of the Income-tax Act and to all other laws referenced, functioning as a navigation system for practitioners who encounter the Act in proceedings that also involve the Income-tax Act, PMLA, FEMA, or CPC.\r\nThe four appendices are integrated into the substantive analysis by cross-references within the chapters:\r\nAppendix 1 \u2014 All 8 prescribed forms under the Act\r\nAppendix 2 \u2014 5 CBDT Circulars (2015\u20132021), including the critical FAQ Circular No. 13 of 2015 on retroactivity, NR\/NOR coverage, and consequences of non-declaration, and the two Covid-19 residential status relaxation circulars\r\nAppendix 3 \u2014 15 CBDT Notifications (2017\u20132024), including the valuation rules notification and all rule amendments\r\nAppendix 4 \u2014 Extracts from 9 other statutes cross-referenced in the Act","created_at":"2026-06-06 13:15:50","video":null},{"id":"46","title":"Taxmann Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects 2026","price":"1645.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780732130_taxation real esate.jpg","category":"Professional Books","type":"book","description":"Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects is one of the most authoritative and exhaustive treatises available on the taxation of real estate transactions in India, with a specialist focus on joint development arrangements (JDAs)\u2014a structuring mechanism whose tax treatment remains among the most contested and evolving areas of income tax law. The book is uniquely significant for the current year, as it also integrates the provisions of the new Income-tax Act 2025 (effective from 1st April 2026 for Tax Year 2026-27) alongside corresponding cross-references to the Income-tax Act 1961. This dual-statute mapping\u2014spanning every substantive section discussed\u2014makes it an indispensable reference during the transition to the recodified statute.\r\n\r\nThe authors, both practising for over four decades and each holding fellowship of ICAI, ICSI, and associateship of ICAI (Cost), bring an uncommon combination of professional practice depth, appellate tribunal experience, and academic rigour to a subject that straddles income tax, accounting standards, and commercial law. The book addresses the tax positions of two of the three principal stakeholders in a JDA\u2014the land owner and the developer\u2014with the accounting dimension treated not as an appendix but as an integral analytical layer woven throughout.\r\n\r\nThe book is written for practitioners operating at the intersection of real estate, taxation, and accounts. Its primary readership includes:\r\n\r\nChartered Accountants engaged in tax advisory, audit, or litigation involving real estate developers, builders, and landowners\r\nAdvocates and Tax Consultants representing clients before Income Tax Appellate Tribunals, High Courts, and the Supreme Court in real estate tax disputes\r\nCompany Secretaries and Cost Accountants advising on structuring of real estate transactions and compliance\r\nCorporate Finance and Legal Teams of real estate development companies, housing finance entities, and large land-owning trusts or families\r\nTax Officials and ITAT Members seeking a consolidated reference on divergent judicial positions\r\nAcademics and Researchers in taxation and real estate law\r\nThe text assumes advanced domain familiarity\u2014it does not simplify concepts for a generalist audience but instead addresses points of genuine legal controversy and professional judgment with analytical depth.\r\n\r\nThe Present Publication is the 9th Edition | 2026, amended by the Finance Act 2026. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features:\r\n\r\n[Dual-Statute Cross-Referencing] Every provision of the Income-tax Act 1961 discussed in the book is mapped to its corresponding section in the new Income-tax Act 2025. This is done systematically throughout the text\u2014not merely in footnotes\u2014making the book actionable both for matters still pending under the 1961 Act and for fresh assessments under the 2025 Act\r\n[Issue-Based Architecture] Rather than organising content section-by-section in a commentary format, the book is structured around discrete, practical tax issues and controversies. Each issue is framed as a question or problem statement, followed by analysis of the statutory position, the accounting treatment, and the judicial view\u2014including conflicting High Court and ITAT decisions\r\n[Comprehensive Judicial Digest] The List of Cases spanning multiple pages covers decisions of the Supreme Court, all major High Courts, and the ITAT\u2014including very recent rulings up to 2025. Each case is cross-referenced to the specific paragraph where it is discussed, enabling targeted look-up\r\n[Accounting Standards Fully Integrated] The accounting treatment for real estate transactions is not relegated to a standalone chapter. The book analyses the evolution from AS-7 (1983 and Revised 2002) through AS-9, the ICAI Guidance Note of 2006, the Revised Guidance Note of 2012, IFRS 15, IFRIC 15, and the Income Computation and Disclosure Standards (ICDS-III and ICDS-IV)\u2014and then maps each standard's principles directly onto the income tax computation framework\r\n[Section 45(5A)\/Section 67(14)\u2014Dedicated Chapter] The introduction of section 45(5A) by the Finance Act 2017 (now section 67(14) of the Income-tax Act 2025) fundamentally altered the capital gains landscape for JDA land owners. The book contains a full chapter devoted to the analysis of this provision, including its scope, conditions, valuation of stamp duty consideration, and the several unresolved controversies that have emerged since its introduction\r\n['On Money' and Search Case Scenarios] Uniquely, the book addresses the practical realities of income tax search and seizure proceedings in real estate cases\u2014including the tax treatment of 'on money' receipts, extrapolation methodologies used by the department, best judgment assessments, and the manner of additions where unaccounted income and expenses are both evidenced\r\nThe book covers the following substantive areas:\r\n\r\nFor the Developer\r\nRevenue Recognition Methodology \u2014 The foundational controversy between the Completed Contract Method (CCM) and the Percentage of Completion Method (PCM)\u2014is examined exhaustively across three distinct legal periods: pre-2003 (AS-7 era), post-2003 (AS-9 and Guidance Note era), and the current Ind AS\/ICDS framework. The judicial controversy spanning decades and jurisdictions is mapped comprehensively. Specific issues addressed include\r\nValuation of WIP and inventory\r\nAllowability of foreseeable losses\r\nMatching of advertisement, commission, and borrowing costs\r\nTaxability of rental income from stock-in-trade\r\nTransfer charges\r\nTransferable Development Rights (TDRs)\r\nCancellation of bookings\r\nMAT applicability\r\nTax treatment of advances received from customers\r\nFor the Land Owner\r\nThe determination of whether land contributed under a JDA is a capital asset or a business asset is analysed with reference to judicial divergence across multiple High Courts. The year of transfer of land\u2014a question that has produced some of the most contested and contradictory judicial pronouncements in Indian real estate tax law\u2014is examined through the lens of every major decision. Issues of conversion of capital asset into stock-in-trade under section 45(2)\/67(6), the definition of 'transfer' under section 2(47)\/2(109), and the full-value of consideration in kind are covered in depth\r\nDeeming Provisions \u2014 Stamp Duty, Deemed Income, and Deemed Consideration\r\nChapter 14 is one of the most practically valuable sections of the book, dedicated to the three interlocking deeming provisions that affect both developers and land owners: section 50C\/sections 2(110) & 78 (deemed sale consideration for capital assets), section 43CA\/section 53 (deemed sale consideration for stock-in-trade), and section 56(2)(x)(b)\/section 92(2)(m)(ii) (deemed income in the hands of the buyer or recipient). The book addresses over twenty distinct issues arising from each provision, including applicability to leasehold rights, development rights, pre-possession transfers, depreciable assets, related-party transactions, JDA consideration in kind, and the interplay with exemptions under sections 54\/54F\/82\/86\r\nAffordable Housing \u2014 Section 80-IBA\/Section 142\r\nA dedicated chapter analyses the deduction available to developers of affordable housing projects under section 80-IBA of the 1961 Act (section 142 of the 2025 Act), including eligibility conditions, project size parameters, carpet area restrictions, and judicial developments\r\nAgricultural Land\r\nThe taxability of capital gains on transfer of agricultural land\u2014including urban and rural classifications, exemptions, and computation nuances\u2014is covered as a discrete chapter given its frequent occurrence in JDA structures where agricultural land is brought into development\r\nThe structure of the book is as follows:\r\n\r\n15 Substantive Chapters covering the full spectrum from JDA formation and structure through developer taxation, accounting standards, IFRS, ICDS, landowner taxation, capital vs. business asset determination, conversion provisions, the definition of transfer, deeming provisions (section 50C\/43CA\/56(2)(x)), the JDA-specific capital gains provision (section 45(5A)), agricultural land, and affordable housing\r\n8 Appendices Reproducing Primary Texts \u2014 AS-7 (Construction Contracts) in full, AS-9 (Revenue Recognition) in full, AS-27 (Financial Reporting of Interests in Joint Ventures) in full, Census 2011 urbanisation data (relevant for classifying agricultural land), IAS 11 (Construction Contracts), ICDS-III and ICDS-IV, relevant provisions of the Income-tax Act 2025 (with 1961 Act mapping), and CBDT Notifications SO 9447 and 11186 on urbanisation\r\n35+ Pages of Case Law Index mapping hundreds of decisions alphabetically to the specific paragraphs within the text where they are discussed\u2014enabling rapid look-up by case name during argument preparation\r\n","created_at":"2026-06-06 13:18:50","video":null},{"id":"47","title":"Taxmann Gold & Taxation 2026","price":"695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1780732293_gold taxation.jpg","category":"Professional Books","type":"book","description":"Gold & Taxation is the first and only dedicated treatise in India on the taxation of gold and silver across all forms of ownership, investment, and trade. Now in its Fifth Edition, the book has been comprehensively revised to incorporate the Income-tax Act 2025 (ITA 2025), the Union Budget 2026, and the latest GST framework applicable to the gold and silver sector.\r\n\r\nThe book's scope is comprehensive. It covers gold in all its forms\u2014jewellery, ornaments, coins, biscuits, bars, utensils, Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Electronic Gold Receipts, gold futures and options, and gold held in bank lockers. Silver is treated as a co-equal subject, with its own dedicated chapter covering jewellery, coins, bars, silverware, and Silver ETFs. GST is addressed at the retail and trader levels, and through the full apparatus of HSN codes, rates, input tax credit, and compliance forms.\r\n\r\nThe writing style is a deliberate departure from the impenetrable prose typical of legal reference books. The author deploys anecdote, wit, rhetorical questions, and worked examples alongside hard statutory text, making the book genuinely engaging. The preface itself opens with a conversation between Chitragupta and a wealthy soul who failed to pay income tax on his gold\u2014immediately signalling the register in which the book operates.\r\n\r\nThe book serves a wide but defined audience, each segment finding something directly actionable:\r\n\r\nIndividual Taxpayers and Families who own gold and want to understand what they can legally hold, how to document it, what happens during an income-tax raid, and how to plan capital gains efficiently\r\nWomen and Families Navigating Stridhan Claims\u2014the book provides a definitive and deeply cited treatment of stridhan under Hindu law and income-tax law, supported by High Court and Tribunal rulings, making it essential reading for anyone whose jewellery might face scrutiny\r\nJewellers, Bullion Traders, Karigar Operators, and Goldsmith Businesses who need authoritative guidance on books of account, FIFO compliance, GST registration, Input Tax Credit mechanics, reverse charge, job worker provisions, making charges, and the consequences of LIFO adoption\r\nChartered Accountants, Tax Advocates, and Consultants representing clients in search and seizure matters, unexplained investment additions, valuation disputes, undisclosed gold cases, and trader compliance audits\r\nInvestors in Gold ETFs, Sovereign Gold Bonds, Gold Mutual Funds, Silver ETFs, Gold Futures and Options, and Electronic Gold Receipts\u2014all of whom need precise and current tax treatment for each instrument\r\nNRIs who wish to invest in gold in India and need to navigate the TDS\/TCS regime, DTAA benefits, repatriation rules, and NRE vs NRO account choices\r\nStudents and Professionals seeking clarity on how the new Income-tax Act 2025 treats gold provisions relative to the Income-tax Act 1961\r\nThe Present Publication is the 5th Edition, authored by Meenakshi Subramaniam, with the following noteworthy features:\r\n\r\n[First Book of its Kind] The only dedicated treatise in India on gold taxation\u2014consolidating income-tax law, GST, valuation, case law, and investment taxation into a single volume\r\n[Updated for ITA 2025] Every provision cited under the new Act with ITA 1961 cross-references in brackets\u2014e.g., Section 247 of ITA 2025 [Corresponding to Section 132 of ITA 1961]\r\n[Budget 2026 Incorporated] Reflects all Union Budget 2026 amendments, including status quo on CBDT Instruction No. 1916 gold holding thresholds\r\n[Capital Gains Overhaul] Removal of indexation, 12.5% LTCG rate, and slab-rate STCG\u2014fully analysed with worked illustrations and planning strategies\r\n[Extensive Case Law] Rulings from the Supreme Court, seventeen High Courts, and ITAT\u2014spanning decades, with outcomes clearly stated for direct practitioner use\r\n[FAQ Architecture] Every chapter ends with a structured, theme-categorised FAQ section addressing the questions practitioners and taxpayers actually ask\r\n[Worked Numerical Scenarios] Multiple labelled scenarios per chapter\u2014tracing transactions from facts through computation to final tax payable\r\n[Comparative Tables] Side-by-side comparisons across instruments, schemes, and tax treatments\u2014including GDS 1999 vs GMS 2015, Gold ETFs vs Sovereign Gold Bonds, and CBDT seizure limit calculations by family composition\r\n[Dual Tax Coverage] Income tax and GST both addressed\u2014including HSN codes, making charges, ITC, karigar services, job worker provisions, composition scheme, and anti-profiteering\r\n[Silver as Primary Subject] Dedicated coverage of silver jewellery, coins, bars, silverware, and Silver ETFs across income tax and GST\r\n[ITA 2025 Digital Search] Among the first publications to analyse the new statutory authority to override encryption, access cloud data, and intercept WhatsApp communications in gold-related searches\r\n[PMLA Intersection] Covers the 2020 notification bringing jewellers under PMLA, KYC thresholds for cash gold transactions, and rulings where PMLA proceedings overrode income-tax search actions\r\nThe coverage of the book is as follows:\r\n\r\nHow Much Gold Can You Hold\r\nDismantles the misconception that CBDT Instruction No. 1916 caps ownership\u2014it governs seizure only. Covers family-wise limits (500\/250\/100 gm), the seizure-vs-assessment legal split across High Courts, and the \u20b91.2 crore protection available to a four-member family within prescribed thresholds\r\nSearch, Seizure & Income-Tax\r\nFull analysis of Section 247, ITA 2025\u2014powers of entry, seizure, and electronic access\u2014with case law on stock-in-trade seizures, survey-to-search conversions, PMLA override, and appreciation in value additions\r\nDigital Search\r\nNew ITA 2025 provisions authorising override of encryption, cloud access, and WhatsApp interception; Section 249 non-disclosure of reasons; two digital evidence case studies\r\nGold Monetisation Scheme\r\nStep-by-step deposit process, twin tax exemptions (interest & capital gains), revamped 2021 structure, and a seven-parameter comparison table against the 1999 Gold Deposit Scheme\r\nSovereign Gold Bonds\r\nTax profile post-Budget 2024\u2014maturity exemption, secondary market LTCG liability, interest taxability, no TDS, and after-tax comparison with Gold ETFs\r\nUndisclosed & Unexplained Gold\r\nAll six unexplained income heads (Sections 102\u2013106, 195 of ITA 2025), revised tax rates, penalty changes, demonetisation case law, and the \u20b92 lakh cash transaction limit under Section 186\r\nGold ETFs\r\nRevised tax rules from 1st April 2025\u2014STCG at slab rate (under 12 months), LTCG at 12.5% (over 12 months); tax-saving illustration for 13-month vs. 11-month holding\r\nGold Coins\r\nOutside CBDT Instruction No. 1916\u2014can be seized regardless of weight; gift taxation, capital gains treatment, and classification case law\r\nCapital Gains Tax\r\nPost-Finance Act 2024 framework\u201412.5% LTCG (over 24 months), slab-rate STCG, indexation removal impact, deductible expenses, Sections 85\/86 exemptions, EGR conversion neutrality, and five worked scenarios including full Section 54F elimination of tax\r\nValuation of Gold\r\nSection 91, ITA 2025\u2014Registered Valuer vs. Valuation Officer; midnight\/duress valuation challenges; stone exclusion from weight; twelve practical tips\r\nTraders & Gold\r\nFIFO as the only permissible inventory method; consequences of LIFO adoption; books of account standards; TDS inapplicability on melting loss; case law on goldsmith vs. merchant distinction\r\nInheriting Gold\r\nCourts' consistent acceptance of inherited jewellery as explained; documentation guidance\u2014wills, wealth-tax returns, affidavits, remaking bills\r\nGold & Silver Utensils\r\nCapital asset vs. personal effect distinction; case law on daily-use exemption; tips on quantity, weight, and variety\r\nStridhan\r\nDefinitive treatment\u2014Supreme Court foundation, five landmark income-tax cases, pin money protection, documentation, and constitutional bar on withholding stridhan as tax-recovery leverage\r\nGold & GST\r\nConsumer-level GST\u20143% on jewellery, 5% on making charges, exchange\/repair\/karigar\/gift treatment, reverse charge on customer gold sales\r\nGST & Gold Traders\r\nTrader compliance\u2014supply definition, ITC, reverse charge, job worker provisions, hallmarking, instalment schemes, anti-profiteering, transitional provisions\r\nSilver\r\nFull silver coverage\u2014jewellery (GST 3%\/12%), coins, bars, silverware, Silver ETFs; 2-month holding difference halves tax from 30% to 12.5%\r\nGold Mutual Funds\r\nReclassified as debt funds from 1st April 2025; three-layer transitional tax treatment; SIP FIFO taxation illustrated; 2-day delay saves \u20b926,250 on a \u20b91.5 lakh gain\r\nJewellery in Bank Lockers\r\nSearch warrant mechanics, separate warrant per locker, owner's presence not required; Delhi HC 2024 upholding surprise raid on private vaults\r\nGold Futures & Options\r\nBusiness income classification, ITR-3, Section 44AB audit trigger, loss set-off, allowable expenses\r\nGold Biscuits\r\nCapital asset treatment, outside CBDT instruction protection, LTCG\/STCG computation, seizure case law\r\nNRIs & Gold\r\nInvestment avenues, SGB restrictions, repatriation rules, DTAA documentation, TDS at 30%\/20% vs. actual liability, CGAS deferral\r\nTDS & TCS on Gold\r\nTDS on purchases (0.1% above \u20b950L), cash purchases (1% above \u20b92L), TCS on jewellery\/bullion sales, making charges, dealer gold coin commissions (194R), appraisal fees, and melting wastage exclusion from TDS\r\nAppendices\r\nAppendix 1 \u2014 Historical gold and silver rate tables for cost of acquisition computations\r\nAppendix 2 \u2014 CBDT Cost Inflation Index from FY 2001-02 for legacy transaction planning\r\nAppendices 3\u20137 \u2014 Full GST tariff (Chapter 71)\u2014HSN codes, CGST\/SGST\/IGST rates for gold, silver, platinum, diamonds, and precious stones; GST forms for gold traders and karigar operators\r\nAppendix 8 \u2014 Consolidated table of income-tax forms relevant to gold\r\nAppendix 9 \u2014 Comparison matrix of gold investment vehicles\u2014holding periods, tax rates, indexation, TDS\/TCS, CBDT instruction applicability\r\nAppendix 10 \u2014 Relevant income-tax and GST forms in a single reference\r\nThe structure of the book is as follows:\r\n\r\nAnecdote-Led Chapters \u2014 Every chapter opens with a story or scenario to frame the issue accessibly\u2014without compromising technical precision\r\nPrimary Text Reproduced \u2014 CBDT Instruction No. 1916, Section 247 of ITA 2025, key Board circulars, and Finance Ministry clarifications reproduced in full\u2014eliminating the need to consult separate volumes\r\nDual-Citation Format \u2014 Every provision cited under ITA 2025 with the corresponding ITA 1961 section in brackets\u2014a navigation aid for practitioners transitioning between the two Acts\r\nCase Law with Outcomes \u2014 Each case summarises facts, taxpayer's argument, Revenue's argument, and outcome\u2014enabling direct practitioner use without reading full tribunal orders\r\nTips Sections \u2014 Dedicated, numbered, plain-language tips distilled from case law and statute\u2014Chapter 10 (Valuation) carries twelve tips; Chapter 13 (Utensils) carries four\r\nScenarios with Solutions \u2014 Worked examples across capital gains, SIP timing, NRI planning, GMS returns, and ETF holding decisions\u2014with transparent arithmetic under clear Scenario\/Solution headings\r\n","created_at":"2026-06-06 13:21:33","video":null},{"id":"51","title":"Taxmann combo 1 2026-27","price":"33900.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781176500_taxman.webp","category":"Webmodules","type":"software","description":"Taxmann combo-1 includes Income Tax & Gst","created_at":"2026-06-10 20:41:42","video":null},{"id":"57","title":"Taxmann ca inter Advanced Accounting (Advanced Accounts) | CRACKER","price":"945.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781770647_ca inter cracker adv acc.jpg","category":"Academic Books","type":"book","description":"Advanced Accounting | CRACKER (Previous Exams Solved Papers) is a question-centric revision and practice manual for CA-Intermediate Advanced Accounting (Group I \u2013 Paper 1), designed to move a student from standard-wise recall to full exam readiness. Part of Taxmann's CRACKER series and positioned around previous-exam solved papers, it assembles the complete examinable question universe\u2014solved past-attempt questions, ICAI RTP\/MTP questions, descriptive theory, practical problems, and a dedicated case-scenario MCQ bank\u2014sequenced along the ICAI module structure and, within each Accounting Standard, along the AS's own paragraph order. Every question carries its source and marks tag, so practice maps directly to how the paper is set. The design goal is exhaustive coverage with no wasted repetition.\r\n\r\nThe Present Publication is the 15th Edition, authored by CA. Parveen Sharma, CA. Kapileshwar Bhalla & CA. Sunil Amlani, with the following noteworthy features:\r\n\r\n[Solved Past Papers (incl. May 2026)] Solved past-exam questions across recent attempts, including the latest May 2026 paper presented as a separate fully solved suggested-answers section\r\n[Marks Distribution & Trend Analysis] Chapter-wise marks-distribution table (May 2024 to May 2026) plus an attempt-by-attempt previous-exams trend analysis identifying high-frequency, high-mark topics\r\n[Study Material Mapping] Chapter-wise comparison table mapping every chapter and unit to its corresponding ICAI Study Material reference\r\n[RTP & MTP Coverage] Selected questions drawn from ICAI Revision Test Papers (RTPs) and Mock Test Papers (MTPs), each source-tagged\r\n[Para-wise Question Sequencing] Within every chapter, questions arranged sub-topic-wise in the paragraph order of the relevant Accounting Standard\r\n[Theory & Practical, Tagged] Theory and practical questions retained and labelled, with marks weightage and category indicated against each\r\n[Case-Scenario MCQ Bank] A consolidated case-scenario based Multiple Choice Question Bank for objective-format practice\r\n[Revision Aids in Answers] Summary tables and process flowcharts embedded within answers for fast revision\r\nThe coverage of the book is as follows:\r\n\r\nFoundations of Accounting Standards\r\nStandard-setting process, IFRS convergence, carve-outs\/carve-ins, the framework for preparation and presentation of financial statements, and applicability of Accounting Standards across entity categories\r\nPresentation & Disclosure Standards\r\nAS 1 Disclosure of Accounting Policies, AS 3 Cash Flow Statements, AS 17 Segment Reporting, AS 18 Related Party Disclosures, AS 20 Earnings Per Share, AS 24 Discontinuing Operations, AS 25 Interim Financial Reporting\r\nAsset-Based Standards\r\nAS 2 Valuation of Inventories, AS 10 Property, Plant and Equipment, AS 13 Accounting for Investments, AS 16 Borrowing Costs, AS 19 Leases, AS 26 Intangible Assets, AS 28 Impairment of Assets\r\nLiability-Based Standards\r\nAS 15 Employee Benefits, AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets\r\nStandards on Items Impacting Financial Statements\r\nAS 4 Contingencies and Events after the Balance Sheet Date, AS 5 Net Profit or Loss, Prior Period Items and Changes in Accounting Policies, AS 11 Effects of Changes in Foreign Exchange Rates, AS 22 Accounting for Taxes on Income\r\nRevenue Standards\r\nAS 7 Construction Contracts, AS 9 Revenue Recognition\r\nOther Standards\r\nAS 12 Government Grants, AS 14 Accounting for Amalgamations\r\nConsolidated Financial Statements\r\nConsolidated financial statements of group entities\r\nFinancial Statements of Companies\r\nPreparation of financial statements of companies\r\nBuy-Back & Differential Rights\r\nBuy-back of securities and equity shares with differential rights\r\nCompany Restructuring & Branches\r\nAmalgamation, internal reconstruction, and branch accounting\r\nThe book runs across sixteen chapters plus a solved-paper section, in three blocks:\r\n\r\nAccounting Standards (Chapters 1\u20139) opens with the foundations (introduction, conceptual framework, applicability) and then organises the standards by function\u2014presentation\/disclosure, assets, liabilities, items impacting financial statements, revenue, and others. Chapters 4 to 9 are sub-divided into Units, one per Accounting Standard, so each standard reads as a self-contained question set ordered along its own paragraph sequence\r\nCompany & Specialised Accounting (Chapters 10\u201315) covers the high-weightage application areas: consolidated financial statements, financial statements of companies, buy-back and differential-rights shares, amalgamation, internal reconstruction, and branch accounting\r\nObjective Practice & Solved Paper (Chapter 16 onward) houses the case-scenario based Multiple Choice Question Bank\u2014built around numbered case scenarios with linked MCQs\u2014followed by the fully solved May 2026 paper with suggested answers as a final self-test benchmark\r\nWithin each chapter, questions move from theory to practical, every item solved in full and tagged with source and marks","created_at":"2026-06-18 13:47:27","video":null},{"id":"58","title":"Taxmann ca inter Corporate & Other Laws (Law) | CRACKER","price":"1225.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781770712_ca inter cracker coporate law.jpg","category":"Academic Books","type":"book","description":"Corporate & Other Laws \u2013 CRACKER is the dedicated question-and-answer companion to the CA-Intermediate | Group I \u2013 Paper 2, built for the rehearsal and revision stage rather than first-time concept building. It converts the full examinable syllabus into solved, exam-ready questions, organised section-by-section beneath each chapter so practice tracks the exact provision being tested. The two-volume design mirrors the two halves of the assessment\u2014the descriptive (subjective) component and the objective component (independent MCQs plus integrated case studies)\u2014allowing a candidate to rehearse both answer writing and rapid application against the same syllabus spine.\r\n\r\nThe Present Publication is the 7th Edition, authored by CA. Pankaj Garg, with the following noteworthy features:\r\n\r\n[Section-Anchored Organisation] Within each chapter, questions sit under numbered sub-topics tied to the specific statutory provisions they test, so practice maps directly onto the section being revised\r\n[Point-Wise Descriptive Answers] Every subjective solution is broken into discrete, scannable points, engineered for fast recall and for reproducing structured, marks-friendly answers\r\n[Explained MCQ Keys] Objective answers are supplied with supporting reasoning, not as bare letters, so a wrong attempt becomes a learning point\r\n[Dual Indexing] Questions are arranged both topic-wise (concept-focused study) and attempt-wise (to trace how a provision has been examined over successive sittings)\r\n[Current Question Base] Drawn from past examinations, RTPs and MTPs up to and including the May 2026 cycle\r\n[Weightage Visibility] Separate chapter-wise marks-distribution matrices for the descriptive and MCQ formats expose high-yield areas at a glance\r\n[Latest Solved Paper] The May 2026 paper is reproduced with suggested answers in both volumes\r\nThe two volumes together test the complete syllabus of Corporate & Other Laws, spanning:\r\n\r\nConstitution and Classification of Companies\r\nDefinitions, government\/small\/holding-subsidiary\/associate companies, One Person Company and Section 8 companies, and the net-worth and small-company tests\r\nIncorporation and Constitutional Documents\r\nFormation and commencement of business, the memorandum and articles, registered office, alteration and rectification of name, conversion of companies, and service of documents\r\nProspectus and Allotment of Securities\r\nDeemed, shelf and red-herring prospectuses, private placement, dematerialised public offers, variation of terms, and allotment and remedies for misstatement\r\nShare Capital and Debentures\r\nKinds of capital, calls, issue at premium\/discount, sweat equity and preference shares, transfer and transmission, refusal to register, further issue, alteration, reduction, bonus issue, buy-back, and debentures\r\nAcceptance of Deposits, and Registration of Charges\r\nDeposit prohibitions and eligible-company rules; creation, registration, satisfaction and rectification of charges\r\nManagement and Administration\r\nRegisters and annual return, general meetings (AGM\/EGM), notice, quorum, proxies, voting and polls, postal ballot, resolutions and minutes\r\nDividend, Accounts and Audit\r\nDeclaration of dividend, unpaid-dividend account and IEPF; books of account, financial statements, NFRA, CSR, internal audit and filing; appointment, removal, eligibility, remuneration, powers, duties and cost audit of auditors\r\nCompanies Incorporated Outside India\r\nApplication of the Act to foreign companies, filings, accounts, name display, service and prospectus provisions\r\nThe Limited Liability Partnership Act 2008\r\nIncorporation, partners and their relations, assignment and transfer of rights, and winding up and dissolution\r\nThe General Clauses Act 1897\r\nDefinitions, general rules of construction, powers and functionaries, and orders\/rules made under enactments\r\nInterpretation of Statutes\r\nRules of construction, internal and external aids, and construction of deeds and documents\r\nThe Foreign Exchange Management Act 1999\r\nCurrent and capital account transactions and the permissible capital-account-transaction regulations\r\nBoth volumes follow the same 15-chapter spine for seamless cross-referencing between the descriptive and objective tracks.\r\n\r\nVolume 1 \u2014 Descriptive Questions & Case Studies\r\n740+ descriptive questions and case studies\r\nArranged topic-wise and attempt-wise within each chapter, beneath section-level sub-topics\r\nPoint-wise model answers throughout\r\nIncludes the solved May 2026 descriptive paper\r\nVolume 2 \u2014 General MCQs & Case Scenarios (Two Parts)\r\nPart A \u2014 400+ general MCQs arranged chapter-wise, each with an explained answer key\r\nPart B \u2014 37 case studies presenting fact-rich business situations, each followed by a cluster of linked, application-based MCQs (167 such MCQs in all), with explained answers\r\nIncludes the solved May 2026 MCQ and case-scenario paper\r\nEach volume opens with its own chapter-wise marks-distribution matrix of past attempts (descriptive in Volume 1; MCQ in Volume 2)","created_at":"2026-06-18 13:48:32","video":null},{"id":"59","title":"Taxmann ca inter Cost & Management Accounting (CMA) | CRACKER","price":"825.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781770759_ca inter cracker cost & mgt audit.jpg","category":"Academic Books","type":"book","description":"Cost & Management Accounting \u2013 CRACKER is an examination-driven question bank built on previous-exam solved papers rather than narrative theory. It reproduces the questions the ICAI has actually set\u2014across past attempts, Revision Test Papers, Mock Test Papers, and the Study Material\u2014and presents each with a complete, examiner-style model answer. The book mirrors the two halves of the paper itself: a descriptive component of theory and practical questions worked chapter by chapter, and an objective component of integrated case scenarios with MCQs. Its purpose is to carry a student who has already learned the subject through the final revision and answer-writing stage, converting conceptual familiarity into the speed, accuracy, and presentation that the examination rewards.\r\n\r\nThe Present Publication is the 13th Edition, authored by CA. Ravi Chhawchharia & CA. Yash Doctor has the following noteworthy features:\r\n\r\n[Solved Past-Exam Questions] This book includes attempts up to and including May 2026, with theory questions reaching back to the early 2000s\r\n[Source-Tagged Throughout] Every question carries its origin and weight\r\n[Three Question Streams] Questions sourced from past examinations, the ICAI Study Material (Module), and selected ICAI Revision Test Papers (RTPs) and Mock Test Papers (MTPs)\r\n[Fully Worked Practical Solutions] Every practical problem solved examiner-style, with working notes shown where the computation requires them\r\n[Chapter-wise Marks Distribution] A table covering attempts from May 2023 to May 2026, with per-chapter averages\r\n[Previous Exams Trend Analysis] A question-by-question table classifying each problem as Practical or Theory, with its marks\r\n[Chapter-wise Comparison with Study Material] Maps every chapter to its corresponding ICAI Study Material chapter\r\n[Integrated Case Scenarios] A dedicated chapter of ten case scenarios, each anchoring a set of five two-mark MCQs (10 marks per scenario), with the correct option indicated and a complete worked solution, built to the Institute's objective-assessment pattern\r\n[Solved May 2026 Paper] The full question paper with suggested answers, including current applied and scenario-based questions\r\nThe book comprehensively covers the entire Cost & Management Accounting syllabus prescribed for CA-Intermediate Paper 4, including:\r\n\r\nFoundations\r\nConceptual basis of cost and management accounting: objectives, scope, classification, and the cost-versus-management-accounting interface\r\nElements of Cost\r\nAscertainment and control of material, employee (labour), and direct expenses, including pricing of issues, stock-control levels, turnover ratios, and the treatment of idle time and overtime\r\nOverheads & Activity-Based Costing\r\nApportionment, absorption, and over\/under-absorption of overheads, and the determination of cost drivers under ABC\r\nCost Sheets & Accounting Systems\r\nPreparation of cost sheets and the operation of integral and non-integral cost accounting systems, with reconciliation of cost and financial records\r\nMethods of Costing\r\nThe full suite: unit, batch, job, contract, process and operation, joint-product and by-product, and service costing\r\nStandard Costing\r\nVariance analysis across material, labour, and overhead (variable and fixed)\r\nMarginal Costing\r\nCost-volume-profit and break-even analysis, and short-run decision-making, such as make-or-buy and limiting-factor problems\r\nBudgeting\r\nFunctional, fixed, and flexible budgets and budgetary control\r\nObjective Assessment\r\nIntegrated case scenarios and application-based MCQs aligned to the examination pattern\r\nThe book runs across fifteen subject chapters, a dedicated objective-assessment chapter, and a fully solved current paper, preceded by three navigational tables \u2014 Chapter-wise Marks Distribution, Previous Exams Trend Analysis, and the Chapter-wise Comparison with Study Material.\r\n\r\nFoundations (Chapter 1) \u2014 Conceptual grounding in cost and management accounting\r\nElements of Cost and Overhead Treatment (Chapters 2\u20135) \u2014 Material cost; employee cost and direct expenses; overheads under the absorption method; activity-based costing\r\nCost Ascertainment and Accounting Systems (Chapters 6\u20137) \u2014 Cost-sheet preparation; the cost accounting system and reconciliation\r\nMethods of Costing (Chapters 8\u201312) \u2014 Unit and batch costing; job costing; process costing; joint products and by-products; service costing\r\nStandard Costing, Marginal Costing, and Budgetary Control (Chapters 13\u201315) \u2014 Variance analysis; marginal-costing decision tools; budgeting and budgetary control\r\nObjective and Integrated Assessment (Chapter 16 and the Solved Paper) \u2014 Ten integrated case-scenario MCQ sets, followed by the fully solved May 2026 paper with suggested answers\r\nEach subject chapter follows the same internal architecture\r\nIt opens with a Theory Questions section and is followed by a Practical Questions section (the introductory chapter being theory-only)\r\nWithin both, questions appear in the Institute's own phrasing and are tagged to their source\u2014attempt and marks, or the ICAI Module, RTP, or MTP\r\nEach practical problem is worked through to a complete solution","created_at":"2026-06-18 13:49:19","video":null},{"id":"60","title":"Taxmann ca inter Financial Management & Strategic Management (FM and SM | FM SM) | CRACKER","price":"845.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781770805_ca inter cracker fm & sm.jpg","category":"Academic Books","type":"book","description":"Financial Management & Strategic Management \u2013 CRACKER is an exam-oriented, solved question bank for CA-Intermediate (New Syllabus), Group II, Paper 6. It does not re-teach the syllabus\u2014it converts it into writing-ready practice. Every chapter opens with a point-wise concept summary and then works through theory questions, sub-topic-wise practical problems, and ICAI Revision Test Paper questions, each with a complete solution tagged to its source attempt. The book mirrors the 100-mark paper exactly\u2014Financial Management (50 marks) and Strategic Management (50 marks)\u2014and closes with a fully solved Model Test Paper and four fully solved recent papers presented in ICAI's current case-scenario format, taking a student from revision to answer-practice to self-assessment in a single volume.\r\n\r\nThe Present Publication is the 13th Edition, authored by CA. Rakesh Rathi and CA. Vivek Panwar, with the following noteworthy features:\r\n\r\n[Solved Past Exam Questions] Past-exam questions are integrated through the chapters across a long run of ICAI attempts, with the most recent papers\u2014up to and including the May 2026 examination\u2014reproduced as fully solved papers\r\n[Coverage of ICAI RTPs] Revision Test Paper (RTP) questions issued by ICAI are integrated chapter-wise with full solutions\r\n[Chapter-wise Marks Distribution] A chapter-wise marks break-up across attempts from May 2024 to May 2026, with per-chapter averages\r\n[Previous-Exams Trend Analysis] A question-by-question trend analysis capturing marks, the compulsory-question flag, and a Practical\/Theory classification for each question\r\n[Comparison with ICAI Study Material] Each chapter is mapped to the corresponding chapter of the ICAI Study Material for direct cross-referencing\r\n[Relevant Formulae] Formulae for the Financial Management chapters are presented within the summaries as tables, decision rules and step-wise procedures\r\n[Solved Model Test Paper] A fully solved Model Test Paper is included for timed self-assessment\r\n[Solved Suggested-Answer Papers] Four fully solved papers\u2014May 2025, September 2025, January 2026 and May 2026\u2014are reproduced in ICAI's current case-scenario-led pattern\r\n[Case-study\/Application Questions] The Strategic Management chapters carry case-study and application questions reflecting the application focus of the current exam\r\n[Exam-tagged Questions] Every question carries its exam attribution (attempt and marks), letting students gauge recency and weightage at a glance\r\nThe coverage of the book is as follows:\r\n\r\nFinancial Management\r\nScope & Objectives \u2013 The scope, objectives and the finance function; the profit-versus-wealth-maximisation debate; agency problem and agency cost\r\nTypes of Financing \u2013 Sources of finance across tenures and instruments\u2014equity, preference, retained earnings, debentures and long-term loans.\r\nFinancial Analysis & Planning \u2013 Financial analysis and planning through ratio analysis\r\nCost of Capital \u2013 Component costs (debt, preference, equity, retained earnings) and the weighted and marginal cost of capital\r\nCapital Structure \u2013 Capital-structure decisions and the underlying theories\r\nLeverages \u2013 Operating, financial and combined leverages\r\nCapital Budgeting \u2013 Investment decisions and capital budgeting appraisal techniques\r\nDividend Decisions \u2013 Dividend decisions and dividend-relevance theories\r\nWorking Capital Management \u2013 Management of working capital, including the operating cycle and working-capital financing\r\nStrategic Management\r\nIntroduction to Strategic Management \u2013 Foundations of strategic management, the strategy hierarchy, and proactive-versus-reactive strategy\r\nExternal Environment Analysis \u2013 Strategic analysis of the external environment \u2014 industry and competitive forces\r\nInternal Environment Analysis \u2013 Strategic analysis of the internal environment \u2014 resources, capabilities and the value chain\r\nStrategic Choices \u2013 Strategic choices at corporate and business level\r\nStrategy Implementation & Evaluation \u2013 Strategy implementation and strategic evaluation and control\r\nThe structure of the book is as follows:\r\n\r\nThe book is organised into two sections that map to the ICAI paper pattern:\r\nSection A \u2014 Financial Management (50 Marks) | Chapters 1 to 9\r\nSection B \u2014 Strategic Management (50 Marks) | Chapters 10 to 14\r\nPractice Papers \u2013 These are followed by a fully solved Model Test Paper and four solved suggested-answer papers (May 2025 through May 2026)\r\nFinancial Management Chapter Architecture \u2013 Each chapter follows a uniform architecture\r\nA point-wise Summary (with diagrams, decision rules, step-wise procedures and the relevant formulae) \u2192 Theory Questions \u2192 Practical Problems grouped under sub-topic headers, each with a complete worked solution\r\nStrategic Management Chapter Architecture \u2013 Each chapter follows the same Summary-led approach, supported by theory and case-study\/application questions\r\nExam-tagged Questions \u2013 Every question is tagged to its source attempt, and the recent solved papers are presented in ICAI's current case-scenario-led format\r\nFront-matter Navigation Aids \u2013 The front matter carries three aids\u2014Chapter-wise Marks Distribution, Previous-Exams Trend Analysis, and the Chapter-wise Comparison with the ICAI Study Material","created_at":"2026-06-18 13:50:05","video":null},{"id":"61","title":"Taxmann ca inter Taxation (Tax) | CRACKER","price":"695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781770856_ca inter cracker taxation.jpg","category":"Academic Books","type":"book","description":"Taxation | CRACKER is an examination-focused practice and revision companion for CA-Intermediate Group I, Paper 3. It reduces the complete Taxation syllabus\u2014Income-tax Law and Goods & Services Tax\u2014to a single solved question bank that reproduces the paper's own structure: descriptive theory and computational problems, standalone application-based MCQs, and integrated multi-part case studies, closing with the fully solved May 2026 paper. Questions are sourced from past attempts, ICAI Revision Test Papers and Mock Test Papers, with every solution restated to Assessment Year 2026-27 and the GST position currently in force, so the practice never runs against superseded law. It is built to be worked through in the final preparation phase as a self-testing and revision instrument rather than read as a first-principles text.\r\n\r\nThe Present Publication is the 14th Edition, authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:\r\n\r\n[Solved Past Exam Questions] Questions from past CA-Intermediate attempts, with the May 2026 paper reproduced and answered in full\r\n[Chapter-wise Marks Distribution] A table spanning the 2024 to 2026 attempts, with per-chapter averages that show concentration\u2014Computation of Total Income & Tax Payable and Payment of Tax recur as the highest-weight areas\r\n[Previous Exams Trend Analysis] Every question listed by attempt, marks, compulsory status, and theory-versus-practical character, so revision can be prioritised by demonstrated weightage\r\n[Comparison with ICAI Study Material] A chapter-wise mapping of each chapter to its corresponding ICAI Study Material chapter\r\n[RTP & MTP Questions] Selected questions carried in from ICAI Revision Test Papers and Mock Test Papers alongside the examination questions\r\n[Updated to A.Y. 2026-27 & Latest GST Law] Earlier questions and answers rewritten to reflect current slab structures, the default regime, and revised special rates\r\n[MCQ & Integrated Case-Study Banks] Dedicated application-based MCQ banks and integrated case studies for both Income-tax and GST, each case scenario broken into linked sub-questions with answer keys\r\n[Examiner-Expected Answers] Computations laid out with working notes, and theory answers structured around the governing provisions\r\nThe coverage of the book is as follows:\r\n\r\nIncome-tax Law\r\nBasic Concepts & Rate Structure\r\nThe definition framework and the rate structure across the old regime, the default regime, and the special rates on capital gains, winnings, and unexplained credits\r\nResidential Status & Scope of Income\r\nResidential status, scope of total income, and incomes not forming part of total income\r\nThe Five Heads of Income\r\nSalaries, house property, profits and gains of business or profession, capital gains, and other sources\u2014taught through computational problems including gratuity, depreciation and block-of-assets treatment, slump sale, and property income\r\nClubbing, Losses & Deductions\r\nClubbing of income, set-off and carry-forward of losses, and deductions from gross total income\r\nAgricultural Income\r\nAgricultural and partly agricultural income\r\nComputation of Total Income & Tax\r\nThe integrating, highest-weight area of the paper\r\nTax Administration & Returns\r\nAdvance tax, tax deducted and collected at source, and return filing with self-assessment, including return of loss and carry-forward conditions\r\nGoods & Services Tax\r\nGST Framework & Supply\r\nThe constitutional and structural framework of GST and the meaning and scope of supply\r\nCharge, Place, Time & Value\r\nCharge of tax, threshold and composition eligibility, place of supply, time of supply, and value of supply\r\nExemptions & Input Tax Credit\r\nExemptions and input tax credit, including eligible-versus-blocked credit and reverse-charge treatment\r\nRegistration, Invoicing & Documentation\r\nRegistration and aggregate-turnover computation, tax invoices, credit and debit notes, e-invoicing, accounts and records, and the e-way bill, including validity and movement scenarios\r\nPayment, TDS\/TCS & Returns\r\nPayment of tax and interest, tax deduction and collection at source under GST, and the return framework\r\nThe book is organised into four sequential parts, followed by the solved paper:\r\n\r\nPart One | Income-tax Law \u2014 The income-tax syllabus presented chapter-wise as solved descriptive and computational questions\r\nPart Two | Goods & Services Tax \u2014 The GST syllabus in the same chapter-wise solved treatment\r\nPart Three | MCQs & Integrated Case Studies (Income-tax Law) \u2014 A bank of standalone application-based MCQs followed by integrated case studies, each scenario resolved into a set of linked sub-questions with an answer key\r\nPart Four | MCQs & Integrated Case Studies (GST) \u2014 The same objective-and-case structure for the GST portion\r\nSolved Paper | May 2026 \u2014 The complete paper, covering both the case-scenario MCQs and the descriptive questions, with suggested answers\r\nThree Analytical Tables precede the chapters and run on a common logic\u2014the marks-distribution table, the attempt-by-attempt trend analysis, and the Study-Material comparison\u2014giving the student a weightage map and a cross-reference back to ICAI material before the practice begins. Within the subjective parts, each chapter opens directly into dated, solved questions arranged for sequential working","created_at":"2026-06-18 13:50:56","video":null},{"id":"62","title":"Taxmann ca inter Auditing & Ethics (Auditing) | CRACKER","price":"1195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781770958_ca inter auditing & ethics.jpg","category":"Academic Books","type":"book","description":"Auditing & Ethics | CRACKER ia a dedicated question-bank companion for CA-Intermediate Group II \u2013 Paper 5. It converts the complete syllabus\u2014from the conceptual foundations of audit through the full framework of Standards on Auditing, financial statement line auditing, entity-specific audits, bank audits, and professional ethics\u2014into examination-form practice. Volume 1 handles the descriptive component (theory questions and case studies); Volume 2 handles the objective component (individual MCQs and integrated case scenarios). Together they reproduce the exact descriptive-plus-objective architecture of the 100-mark paper, and every question is answered in the crisp, point-wise manner ICAI rewards. The book is built for the revision phase, where the task is no longer learning the subject but reproducing it accurately and at speed.\r\n\r\nThe Present Publication is the 18th Edition, authored by Pankaj Garg. The noteworthy features of the book are as follows:\r\n\r\n[Dual Arrangement (Topic-wise & Attempt-wise)] Questions are arranged both topic-wise and attempt-wise, so a concept can be drilled in isolation or tracked across past papers to read its recurrence and weightage\r\n[Point-wise Model Answers] Answers are point-wise throughout, written to mirror the marking style of the institute, making them quick to revise and easy to reproduce in the exam hall\r\n[Marks-distribution Tables] Every chapter opens with a chapter-wise marks-distribution table spanning the most recent attempts (descriptive distribution in Volume 1, MCQ distribution in Volume 2), letting effort be allocated by examination weightage\r\n[Source-tagged Questions] Each question carries its source tag\u2014past attempt, RTP or MTP\u2014turning the book into a verifiable record of what has actually been asked rather than illustrative practice\r\n[Exam, RTP & MTP Coverage] Coverage of Past Examinations, Revision Test Papers (RTPs) and Mock Test Papers (MTPs) up to the May 2026 Exam\r\n[Latest Solved Paper] The fully solved May 2026 paper, with suggested answers, is included in both volumes\u2014descriptive answers in Volume 1, MCQs and case scenarios in Volume 2\r\n[Extensive Question Bank] Approx. 810+ descriptive questions and case studies in Volume 1; approx. 480 individual MCQs and 90 case scenarios in Volume 2\r\n[Integrated Case Scenarios] Volume 2 case scenarios are full, multi-issue business situations\u2014covering matters such as advance classification, drawing-power computation, security and NPA assessment\u2014each followed by a set of linked MCQs, replicating the integrated-case format of the paper\r\nThe two volumes together cover the complete examinable content of the subject, including:\r\n\r\nNature, Objective & Scope of Audit\r\nThe nature, objective and scope of audit, its inherent limitations, and the distinction between audit, investigation and other assurance engagements\r\nStandards on Auditing Framework\r\nThe full framework of Standards on Auditing, spanning overall objectives and engagement terms, planning and materiality, risk assessment and responses, audit evidence and its specific-item considerations, sampling, external confirmations, opening balances, related parties and analytical procedures, through to subsequent events, going concern, written representations, governance communication and the complete suite of reporting standards\r\nAudit Strategy & Planning\r\nAudit strategy, planning and the audit programme\r\nRisk Assessment & Internal Control\r\nRisk assessment, materiality, internal control and its evaluation and testing\u2014extended to auditing in an automated environment, manual and automated control elements, data analytics, digital audit and Internal Financial Controls\r\nAudit of Financial-Statement Items\r\nVerification and assertion-level auditing of individual financial-statement items across equity, borrowings, receivables and payables, cash, inventories, fixed and intangible assets, provisions and contingencies, and items of income and expenditure\r\nDocumentation, Completion & Review\r\nAudit documentation, completion-and-review procedures, and the evaluation of misstatements\r\nAudit Reports & Reporting Obligations\r\nForming and modifying the audit opinion, emphasis-of-matter and key-audit-matter reporting, comparatives, branch and joint audit, and reporting obligations under the Companies Act and CARO 2020\r\nAudit of Different Types of Entities\r\nSpecial features in the audit of government, local bodies, NGOs, partnership firms, LLPs, charitable, educational and hospital entities, cinemas and clubs, hire-purchase and leasing companies, hotels and co-operative societies\r\nAudit of Banks\r\nBanking operations, the auditing framework, classification of advances, drawing-power computation, and the audit of advances, income and expenses\r\nEthics & Terms of Engagement\r\nThe fundamental principles, auditor independence, professional skepticism, agreeing engagement terms, and firm- and engagement-level quality control\r\nA single eleven-chapter spine runs identically across both volumes, so any topic can be practised first as a written answer and then tested in objective form without changing reference points.\r\n\r\nVolume 1 | Descriptive Questions & Case Studies \u2014 The eleven chapters, each presenting questions sequenced under fine-grained topic heads (with many topics mapped to individual Standards on Auditing), answered point-wise and tagged to source; the volume closes with suggested answers to the descriptive section of the May 2026 paper\r\nVolume 2 | General MCQs & Case Scenarios \u2014 Two parts\u2014Part A (Individual MCQs, chapter-wise) and Part B (Case Scenarios, arranged chapter-wise, topic-wise and attempt-wise, with an added Miscellaneous Topics set)\u2014closing with suggested answers to the objective section of the May 2026 paper\r\nWithin every chapter the internal architecture is uniform: a marks-distribution snapshot of recent attempts, followed by questions ordered by topic, each tagged to its attempt\/RTP\/MTP origin and answered in structured points","created_at":"2026-06-18 13:52:38","video":null},{"id":"63","title":"Taxmann ca final Advanced Financial Management (AFM) | CRACKER","price":"775.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781771064_ca final cracker afm.jpg","category":"Academic Books","type":"book","description":"Advanced Financial Management | CRACKER is a question-driven companion for CA-Final Group I \u2013 Paper 2, guiding students from concept recall to full exam execution. It does not reteach theory; it assembles the complete practice set a student needs\u2014past exam questions arranged subtopic-wise, additional solved questions, a chapter-wise bank of Case Scenario MCQs, and five fully solved recent papers. What distinguishes it is the depth of the answers: theory questions are answered in structured, tabulated form, and practical questions are worked end-to-end with every intermediate computation shown, so a student sees not just the correct answer but the exact presentation an examiner expects. The book is organised around the paper's real behaviour\u2014practical and theory questions side by side, weighted toward recurring high-mark topics, and mapped directly onto the ICAI study material.\r\n\r\nThe Present Publication is the 14th Edition, authored by CA. (Dr) K.M. Bansal & CA. Anjali Agarwal, with the following noteworthy features:\r\n\r\n[Solved Past Exams, including May 2026] Coverage of solved past exam questions up to and including the May 2026 examination, each carrying its exam date(s) and marks\r\n[Marks Distribution & Trend Analysis] Chapter-wise marks distribution (averaged across six recent attempts) and a question-by-question previous-exams trend analysis that also classifies each past question as theory or practical\u2014so students can see exactly where marks have come from and plan revision around it\r\n[Sub-topic-wise Arrangement] Questions within each chapter arranged sub-topic-wise, then reinforced with additional solved practice questions\r\n[Answer-writing Depth] Worked-solution depth designed for answer-writing: practical problems show full computation tables (margin accounts, NAV and real-return workings, Value at Risk, beta and futures-hedge calculations, option payoffs, forex forward-cover comparisons), while theory answers are presented in the structured, step-and-explanation format examiners reward\r\n[Dedicated Case Scenario MCQ Chapter] A dedicated Case Scenario MCQ chapter, organised chapter-wise, with multi-question scenarios that replicate the 30-mark MCQ block of the current paper\r\n[Mapped to ICAI Study Material] A chapter-wise comparison mapping each chapter to its corresponding ICAI study material chapter\r\n[Five Fully-solved Recent Papers] Five recent question papers\u2014November 2024, May 2025, September 2025, January 2026 and May 2026\u2014reproduced with full suggested answers for timed, full-paper practice\r\nThe coverage of the book is as follows:\r\n\r\nFinancial Policy & Corporate Strategy\r\nLinkage of financial policy, corporate strategy, sustainable growth and business-succession planning\r\nRisk Management\r\nEnterprise and financial risk management, including Value at Risk\r\nAdvanced Capital Budgeting\r\nAdvanced capital budgeting under risk, uncertainty and real options\r\nSecurity Analysis\r\nSecurity analysis and the valuation of equity and debt instruments\r\nPortfolio Management\r\nPortfolio construction, beta estimation, hedging and performance evaluation\r\nSecuritization\r\nSecuritization structures and mechanics\r\nMutual Funds\r\nSchemes, NAV computation, reinvestment, load adjustment and return measurement\r\nDerivatives Analysis & Valuation\r\nAnalysis, pricing and valuation of forwards, futures, options and swaps, with margin and payoff workings\r\nForeign Exchange Exposure & Risk Management\r\nForeign exchange exposure measurement and forward\/contractual hedging of currency risk\r\nInternational Financial Management\r\nInternational financial management and cross-border decision-making\r\nInterest Rate Risk Management\r\nInterest rate risk and the instruments used to manage it (caps, floors, swaps)\r\nBusiness Valuation\r\nBusiness valuation approaches and applications\r\nMergers, Acquisitions & Corporate Restructuring\r\nMergers, acquisitions and corporate restructuring\r\nStartup Finance\r\nStartup finance and funding considerations\r\nCase Scenario MCQs\r\nIntegrated, multi-concept Case Scenario MCQs spanning the full syllabus\r\nThe book opens with reference apparatus\u2014chapter-wise marks distribution, a detailed previous-exams trend analysis, and a chapter-wise comparison with the study material\u2014then works through the syllabus in clear blocks, each chapter following a uniform internal pattern.\r\n\r\nStrategy, Risk & Investment Decisions (Chapters 1\u20133) \u2014 Financial Policy & Corporate Strategy; Risk Management; Advanced Capital Budgeting Decisions\r\nSecurities, Portfolios & Funds (Chapters 4\u20138) \u2014 Security Analysis; Security Valuation; Portfolio Management; Securitization; Mutual Funds\r\nDerivatives & Global Finance (Chapters 9\u201312) \u2014 Derivatives Analysis & Valuation; Foreign Exchange Exposure & Risk Management; International Financial Management; Interest Rate Risk Management\r\nValuation, Restructuring & New Finance (Chapters 13\u201315) \u2014 Business Valuation; Mergers, Acquisitions & Corporate Restructuring; Startup Finance\r\nIntegrated Assessment (Chapter 16) \u2014 Case Scenario MCQs, themselves grouped chapter-wise\r\nWithin each chapter the architecture is consistent:\r\nQuestions grouped sub-topic-wise so related problems are practised together\r\nEach question carries its exam appearance(s) and marks\r\nFully worked suggested answers follow every question \u2014 computation tables for practicals, structured point-and-explanation format for theory\r\nAdditional solved practice questions reinforce each area","created_at":"2026-06-18 13:54:24","video":null},{"id":"64","title":"Taxmann ca final Indirect Tax Laws (IDT) | CRACKER","price":"1175.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781771122_ca final cracker idt.jpg","category":"Academic Books","type":"book","description":"Indirect Tax Laws \u2013 CRACKER is a rigorously structured, examination-intelligence\u2013driven preparation manual for CA Final \u2013 Group II | Paper 5, comprehensively covering Goods & Services Tax (GST), Customs Law, and Foreign Trade Policy (FTP). This Edition is precisely aligned with the latest ICAI syllabus and updated to include all relevant amendments and solved past examination questions up to January 2026. Unlike a conventional reference text, this CRACKER is engineered as a performance-optimisation system. It translates ICAI's historical testing behaviour\u2014chapter weightage, compulsory question patterns, theory\u2013practical mix, and MCQ orientation\u2014into a structured scoring strategy. It trains students not merely to 'know' the law but to apply, structure, and present answers exactly as ICAI evaluates.\r\n\r\nThe Present Publication is the 14th Edition, authored by CA. (Dr) Mahesh Gour & CA. (Dr) K.M. Bansal. This book incorporates the following noteworthy features:\r\n\r\n[Strictly as per Latest ICAI Syllabus] Fully aligned with the revised syllabus and examination structure prescribed for CA Final Paper 5\r\n[Complete Coverage of Solved Past Exam Questions including Jan. 2026] Exhaustive inclusion of past examination questions, updated to the January 2026 attempt, ensuring alignment with the latest examiner mindset\r\n[Chapter-wise Marks Distribution] Attempt-wise marks analysis across multiple years, enabling identification of high-yield and repeatedly tested chapters\r\n[Previous Exams Trend Analysis] Analytical mapping of compulsory vs optional questions, theory vs practical distribution, and chapter recurrence patterns\r\n[Chapter-wise Comparison with ICAI Study Material] Direct correlation of each chapter with corresponding ICAI Study Material modules for precise cross-referencing and focused revision\r\n[Application-Based MCQs] Carefully curated MCQs designed to test conceptual application rather than rote memory, reflecting ICAI's evolving assessment style\r\n[Integrated Case Scenario MCQs] Multi-layered caselets requiring simultaneous application of multiple provisions\u2014simulating real examination complexity\r\n[Structured Answer Presentation Format] Solutions framed under logical heads such as facts, legal provisions, analysis, and conclusion\u2014mirroring ICAI's evaluation discipline\r\n[Tabular & Comparative Presentation] Complex provisions, conditions, timelines, and procedural requirements presented in tabular formats for rapid retention and revision\r\nThe coverage of the book is as follows:\r\n\r\nPart I | Goods & Services Tax (80 Marks) \u2013 Comprehensive chapter-wise coverage including:\r\nSupply (classification & scope)\r\nCharge of GST\r\nPlace, Time & Value of Supply\r\nInput Tax Credit (eligibility, restrictions, reversals)\r\nRegistration, Tax Invoice, Accounts & Records\r\nPayment of Tax & Returns\r\nRefunds, Job Work, Composition Scheme\r\nAssessment, Audit, Inspection, Search & Seizure\r\nDemands & Recovery, Appeals & Revisions\r\nOffences, Penalties & Ethical Dimensions\r\nAdvance Rulings & Miscellaneous Provisions\r\nPart II | Customs Law & FTP (20 Marks)\r\nLevy & Exemptions\r\nTypes of Customs Duties\r\nClassification & Valuation\r\nImport & Export Procedures\r\nWarehousing\r\nRefund under Customs\r\nForeign Trade Policy Schemes and Compliance\r\nDedicated MCQ Modules\r\nStandalone application-based MCQs for concept testing\r\nIntegrated case scenarios containing multiple interlinked questions based on a single fact pattern\r\nThe book follows a deliberate exam-execution architecture:\r\n\r\nStrategic Planning Layer (Before Content Begins)\r\nChapter-wise marks distribution\r\nAttempt-wise trend analytics\r\nStudy Material cross-mapping\r\nChapter-wise Solved Question Repository\r\nQuestions arranged topic-wise\r\nAnswers drafted in structured ICAI-aligned format\r\nEmphasis on computation accuracy and legal reasoning\r\nAdvanced Application Layer\r\nApplication-based MCQs\r\nIntegrated case scenario MCQs\r\nThis creates a closed-loop preparation system:\r\nAnalyse Weightage \u2192 Prioritise Chapters \u2192 Practise ICAI Questions \u2192 Master Presentation \u2192 Integrate Concepts \u2192 Maximise Marks","created_at":"2026-06-18 13:55:22","video":null},{"id":"65","title":"Taxmann ca final Advanced Auditing Assurance & Professional Ethics (Audit) | CRACKER","price":"1695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781771914_ca final cracker adv audit.jpg","category":"Academic Books","type":"book","description":"Advanced Auditing, Assurance & Professional Ethics (AAAPE\/Audit) | CRACKER is a two-volume, exam-ready practice compendium for CA Final \u2013 Paper 3 under the New Syllabus. Meticulously updated till 30-09-2025, it blends exhaustive past-exam coverage with ICAI sources (Study Material, BOS Knowledge Portal, RTPs & MTPs up to Sept. 2025), and presents them in a chapter-wise and attempt-wise framework. Answers are drafted in crisp, point-wise formats aligned with the latest Code of Ethics, Engagement & Quality Control Standards, and sectoral regulations (Company Law, Banking\u2014SLR, NBFC\u2014Scale-Based Regulations, etc.). The set is designed to sharpen concept recall, pattern recognition, and presentation\u2014so you can convert knowledge into marks with consistency.\r\n\r\nThe Present Publication is the 17th Edition for Jan.\/May\/Sept. 2026 Exams. This book is authored by CA. Pankaj Garg, with the following noteworthy features:\r\n\r\n[Latest Amendments Integrated] Ethics, Quality Management\/Engagement Standards, Company Law, Banking (SLR), NBFC\u2014SBR, and other relevant pronouncements till 30-09-2025\r\n[Comprehensive Question Bank]\r\nVol. 1 \u2013 760+ descriptive questions & case studies with examiner-oriented, point-wise answers\r\nVol. 2 \u2013 315 standalone MCQs + 69 integrated case scenarios with detailed explanations\r\n[Attempt-wise & Chapter-wise Organisation] Rapid retrieval for targeted practice and last-mile revision\r\n[ICAI-mapped Coverage] ICAI Study Material, BOS Portal, RTPs & MTPs (up to Sept. 2025) fully covered\r\n[Marks-trend Intelligence] Chapter-wise marks distribution (2024\u20132025) for both Descriptives and MCQs, enabling smart prioritisation\r\n[Presentation Focus] Succinct, standardised answer structures mirroring the expected exam style\r\nThe coverage of the book is as follows:\r\n\r\nVolume 1 \u2013 Descriptive Questions & Case Studies\r\nQuality Control\r\nGeneral Auditing Principles & Auditor's Responsibilities\r\nAudit Planning, Strategy & Execution\r\nMateriality, Risk Assessment & Internal Control\r\nAudit Evidence\r\nCompletion & Review\r\nReporting\r\nSpecialised Areas\r\nAudit-Related Services\r\nReview of Financial Information\r\nProspective Financial Information (PFI) & Other Assurance Services\r\nDigital Auditing & Assurance\r\nGroup Audits\r\nAudit of Banks\r\nAudit of NBFCs\r\nAudit of PSUs\r\nInternal Audit\r\nDue Diligence, Investigation & Forensic Accounting\r\nSDG & ESG Assurance\r\nProfessional Ethics & Liabilities of Auditors\r\nSolved Paper | Sept. 2025 (Descriptive)\r\nVolume 2 \u2013 General MCQs & Integrated Case Scenarios\r\nPart A (MCQs)\r\nPart B (Case Scenarios)\r\nSolved Paper \u2013 Sept. 2025 (MCQs & Integrated Case Scenarios)\r\nThe structure of the book is as follows:\r\n\r\nDual-volume Design for Full Pattern Coverage\r\nVol. 1 (Descriptives) \u2013 Chapter-wise and attempt-wise collation with point-wise answers, cross-referencing amendments. Ideal for written-answer drill and step-marking alignment\r\nVol. 2 (MCQs & Cases) \u2013 Split into Part A (MCQs) for concept scans and Part B (Integrated Case Scenarios) for application under time pressure. Detailed explanations guide reasoning.\r\nAttempt-wise Sequencing \u2013 Quickly locate questions by May\/Nov 2024 and May\/Sep 2025 attempts to practice\r\nTrend-led Planning\r\nDescriptive Trends (2024\u20132025) \u2013 Heavier weight typically clusters around Reporting and Professional Ethics & Liabilities; recurring marks for Quality Control, Digital Auditing, Review of Financial Information, Banking\/NBFC, and Forensic\/Due Diligence\r\nMCQ Trends (2024\u20132025) \u2013 Spikes observed in Reporting, Professional Ethics, Audit Planning, Audit Evidence, Banks\/NBFC, Group Audits, and ESG\/SDG (attempt-dependent).\r\nICAI-source Mapping \u2013 Each chapter draws from ICAI SM, BOS Portal, RTPs & MTPs\u2014ensuring doctrinal fidelity and question-style proximity","created_at":"2026-06-18 14:08:34","video":null},{"id":"66","title":"Taxmann ca final Direct Tax Laws & International Taxation (DT) | A.Y. 2026-27 | CRACKER | May\/Sept. 2026\/Jan.2027 Exams","price":"895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781772021_ca final cracker dt.jpg","category":"Academic Books","type":"book","description":"Direct Tax Laws & International Taxation | CRACKER is a comprehensive study companion designed to help CA-Final students. This Edition incorporates all the A.Y. 2026\u201327 updates, ensuring accuracy and relevance to current law. It includes solved past exam papers, chapter-wise analysis, and over 500+ practical questions. It is an all-inclusive resource for aspirants aiming to excel in the CA-Final Group II \u2013 Paper 4.\r\n\r\nThe Present Publication is the 12th Edition for the May\/Sept. 2026\/Jan.2027 Exams. This book is authored by CA. Ravi Chhawchharia, with the following noteworthy features:\r\n\r\n[Updated as per A.Y. 2026-27] Ensures all provisions and amendments are covered up to the latest attempt\r\n[Past Exam Coverage] Includes relevant questions and solutions from the past exams, including Sept. 2025, to help students understand exam patterns\r\n[Chapter-wise Marks Distribution & Trend Analysis] Offers insights into important chapters and repeated question patterns\r\n[Over 500+ Practical Questions] In-depth practice questions with step-by-step solutions help hone problem-solving skills\r\n[Focus on New Topics] Addresses newly introduced topics by ICAI, such as Tax Audit & Ethical Compliances and Latest Developments in International Taxation\r\n[User-friendly Presentation] Clear headings, bullet points, and systematic solutions make this an easy-to-navigate study companion\r\n[Ideal Exam-prep Tool] By amalgamating past paper trends, chapter-wise analytics, and a rich question bank, this CRACKER ensures a thorough and targeted revision experience\r\nThe coverage of the book is as follows:\r\n\r\nPart I \u2013 Direct Tax Laws (70 marks)\r\nCore income heads, including Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, etc.\r\nSpecialised chapters on topics like Minimum Alternate Tax (MAT), Alternate Minimum Tax (AMT), Taxation of Firms\/LLP\/AOP\/BOI, and Taxation of Charitable\/Religious Trust\r\nProcedural aspects such as Assessment Procedures, Appeals & Revisions, Survey, Search and Seizure, Tax Deduction & Collection at Source (TDS & TCS), and Tax Audit & Ethical Compliances\r\nPart II \u2013 International Taxation (30 marks)\r\nCoverage of international tax concepts, including Tax Incidence in India, Taxation of Non-Residents, Double Taxation Relief, and Transfer Pricing\r\nAdvanced areas such as Fundamentals of BEPS, Application and Interpretation of Tax Treaties, Advance Rulings, and the Latest Developments in International Taxation\r\nThe structure of the book is as follows:\r\n\r\nIntroductory Sections\r\nChapter-wise Marks Distribution showing past exam weightage\r\nPrevious Exams Trend Analysis detailing frequently asked questions and their nature (practical\/theory)\r\nChapter-wise Comparison with Study Material to streamline cross-referencing between this CRACKER and ICAI's content\r\nMain Content\r\nPart I \u2013 Direct Tax Laws \u2013 30 chapters meticulously organised, starting from fundamental definitions and income heads to complex provisions like MAT, AMT, and TDS\/TCS\r\nPart II \u2013 International Taxation \u2013 10 chapters covering tax incidence, double taxation, transfer pricing, and the latest developments in global tax frameworks\r\nPractical & Theoretical Mix \u2013 Each chapter includes a variety of practice questions (practical and theoretical) to strengthen conceptual understanding and application\r\nSolutions to Past Exam Papers \u2013 Comprehensive solutions explain each step clearly, assisting in exam-focused revision","created_at":"2026-06-18 14:10:21","video":null},{"id":"67","title":"Taxmann ca final Financial Reporting (FR) | CRACKER","price":"1195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781866576_ca final cracker fr.jpg","category":"Academic Books","type":"book","description":"Financial Reporting \u2013 CRACKER incorporates previous-exam solved papers, built to take CA-Final aspirants through focused revision and answer-writing practice for Paper 1 (Financial Reporting). It reproduces and fully solves questions strictly in line with the ICAI syllabus and the notified Indian Accounting Standards (Ind AS), drawing on past CA-Final examinations together with ICAI's Revision Test Papers (RTPs) and Mock Test Papers (MTPs). Its defining design principle is fidelity to the standard: every question is mapped to its Ind AS and sequenced according to the paragraph order of that standard, so conceptual recall and practice advance in the same order as the provisions themselves. Practical questions are worked out in full, complete with working notes and presentation consistent with ICAI's expected format, making the book a self-contained instrument for last-mile preparation.\r\n\r\nThe Present Publication is the 15th Edition, authored by CA. Vivek Panwar, with the following noteworthy features:\r\n\r\n[Solved Past Exam Questions] Coverage of solved past-exam questions, including the May 2026 examination\r\n[Marks Distribution & Trend Analysis] Chapter-wise marks distribution covering eight recent attempts (May 2023 to May 2026), accompanied by a question-by-question trend analysis of the most recent papers\u2014helping prioritise high-yield standards\r\n[RTP & MTP Coverage] Coverage of selected questions from ICAI's RTPs and MTPs\r\n[Para-wise Question Arrangement] Questions in each chapter arranged sub-topic wise, based on the paragraph number of each Ind AS\r\n[Study Material Comparison] Chapter-wise comparison with the ICAI Study Material, mapping each chapter to its corresponding Study Material module and chapter\r\n[Case Scenario Based MCQs] A dedicated chapter of twelve integrative case scenarios, each with multiple objective questions, answers, and worked hints, reflecting the current examination pattern\r\n[Fully Solved May 2026 Paper] The complete paper solved separately as suggested answers, covering both its Part I case-scenario MCQs and the descriptive questions\r\n[Exam-tagged, Fully Worked Solutions] Every question tagged with its exam source and mark allocation, and classified across theory and practical questions, with full working notes for practical solutions\r\nThe book covers the entire Ind AS syllabus for CA-Final Financial Reporting, organised by subject theme:\r\n\r\nConceptual Framework\r\nThe conceptual framework for financial reporting under Ind AS and the supporting provisions of the Companies Act, 2013\r\nPresentation Standards\r\nInd AS 1, Ind AS 7, and Ind AS 34\r\nMeasurement & Accounting Policies\r\nInd AS 8, Ind AS 10, and Ind AS 113\r\nAsset-side Standards\r\nInd AS 2, 16, 23, 36, 38, 40, 105, and 116\r\nLiability Standards\r\nInd AS 19 and Ind AS 37\r\nStandards Affecting the Financial Statements\r\nInd AS 12 and Ind AS 21\r\nDisclosure & Reporting Standards\r\nInd AS 24, Ind AS 33, and Ind AS 108\r\nRevenue Recognition\r\nRevenue from Contracts with Customers\u2014Ind AS 115\r\nOther Standards\r\nInd AS 20, Ind AS 41, and Ind AS 102\r\nFinancial Instruments\r\nAccounting and reporting of financial instruments\u2014Ind AS 32 and Ind AS 109\r\nBusiness Combinations\r\nInd AS 103\r\nConsolidation & Group Accounting\r\nInd AS 110, with Ind AS 111, Ind AS 27, and Ind AS 28\r\nFirst-time Adoption\r\nFirst-time adoption of Ind AS\u2014Ind AS 101\r\nAnalysis of Financial Statements\r\nRatio, trend, and conceptual-framework-based analysis of financial statements\r\nProfessional & Ethical Duty\r\nProfessional and ethical duties of a Chartered Accountant\r\nAccounting & Technology\r\nThe role of blockchain, cloud computing, and allied technologies in the accounting and financial-reporting function\r\nCase Scenario Based MCQs\r\nIntegrative case-scenario MCQs spanning multiple standards in a single fact pattern\r\nThe book follows ICAI's five-module architecture, comprising 17 chapters and a separately solved paper:\r\n\r\nModule 1 | Foundation & Presentation (Chapters 1\u20133) \u2014 Conceptual framework, presentation standards, and measurement\/accounting-policy standards\r\nModule 2 | Assets (Chapter 4) \u2014 Asset-side Ind AS\r\nModule 3 | Liabilities & Disclosures (Chapters 5\u20137) \u2014 Liability standards, items impacting the financial statements, and disclosure\/reporting standards\r\nModule 4 | Revenue & Financial Instruments (Chapters 8\u201310) \u2014 Revenue (Ind AS 115), other Ind AS, and financial instruments\r\nModule 5 | Groups & Advanced Topics (Chapters 11\u201316) \u2014 Business combinations, consolidation, first-time adoption, analysis of financial statements, professional and ethical duty, and accounting and technology\r\nChapter 17 | Case Scenarios \u2014 Case Scenario-Based MCQs\r\nSolved Paper \u2014 May 2026 (Suggested Answers)\r\nThe internal architecture is consistent throughout:\r\n\r\nPre-chapter Analytical Tools \u2014 Three tools precede the chapters\u2014chapter-wise marks distribution, previous-exams trend analysis (a question-by-question breakdown showing the standard tested, marks, and theory\/practical classification), and chapter-wise comparison with the ICAI Study Material\r\nUniform Chapter Treatment \u2014 Within each chapter, questions are sequenced sub-topic wise in Ind AS paragraph order, each tagged with its examination source and marks, and each followed by a detailed suggested answer; practical questions carry complete working notes\r\nCase Scenario Format \u2014 The Case Scenario chapter follows the live examination format \u2014 a detailed business fact pattern (often touching more than one standard) followed by a set of objective questions with the correct option and a worked hint\r\nEnd-to-end Solved Paper \u2014 The concluding section reproduces and fully solves the May 2026 paper end to end\u2014its Part I case-scenario MCQs followed by the descriptive Questions 1\u20136 with complete working notes","created_at":"2026-06-19 16:26:16","video":null},{"id":"68","title":"Taxmann cma inter Financial Management & Business Data Analytics (FMDA) | CRACKER","price":"395.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781866708_cma inter acrcaker fm & bd.jpg","category":"Academic Books","type":"book","description":"Financial Management & Business Data Analytics \u2013 CRACKER (Previous Exams Solved Papers) is a rigorously structured, exam-centric practice manual for CMA Intermediate \u2013 Group II | Paper 11, developed for the June and December 2026 examinations. This Edition (January 2026) delivers a refined CRACKER approach by combining complete past-exam question coverage up to December 2025 with analytical intelligence on marks distribution, chapter trends, and syllabus alignment. Rather than functioning merely as a solved-papers book, this publication operates as a strategic exam-preparation system. It enables students to understand where the examiners focus, how questions evolve, and which chapters carry scoring potential, thereby transforming preparation into targeted, result-oriented practice.\r\n\r\nThe Present Publication is the 6th Edition, authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Complete Past-Exam Coverage] Covers all CMA Intermediate Paper 11 questions asked up to December 2025, including objective, theoretical, and numerical questions, solved as per CMA evaluation standards\r\n[Chapter-wise Marks Distribution & Trend Analysis] Provides a detailed analysis of marks weightage and frequency of questions across past examinations, enabling students to identify high-scoring and repeatedly tested chapters\r\n[Quick Review Tabular Summaries] Each chapter begins with a tabular 'Quick Review' containing key concepts, definitions, formulas, and examinable points for fast revision and conceptual clarity\r\n[Module-wise Comparison with ICMAI Study Material] Maps every chapter and question with the corresponding modules of the official CMA Study Material to ensure complete syllabus alignment and coverage assurance.\r\n[Module-wise Solved Papers \u2013 Latest Exams] Includes Suggested Answers for December 2024, June 2025, and December 2025, facilitating full-paper practice and exam simulation\r\n[Exam-oriented Answer Presentation] Solutions are structured with proper workings, assumptions, and logical sequencing to match CMA answer-writing and marking expectations\r\nThe book comprehensively covers Paper 11 across 11 chapters, organised into two major sections:\r\n\r\nSection A \u2013 Financial Management (Modules 1\u20137)\r\nFundamentals of Financial Management\r\nInstitutions and Instruments in Financial Markets\r\nTools for Financial Analysis\r\nSources of Finance and Cost of Capital\r\nCapital Budgeting\r\nWorking Capital Management\r\nFinancing Decisions of a Firm\r\nThis section focuses on numerical accuracy, financial decision-making, and problem-solving techniques commonly tested in examinations\r\nSection B \u2013 Business Data Analytics (Modules 8\u201311)\r\nIntroduction to Data Science for Business Decisions\r\nData Processing, Cleaning, and Validation\r\nData Presentation, Visualisation, and Graphical Techniques\r\nData Analysis and Modelling\r\nThese chapters emphasise conceptual clarity and structured theory answers, aligned with CMA evaluation patterns\r\nThe structure of the book is as follows:\r\n\r\nPart I \u2013 Exam Strategy Framework\r\nModule-wise Marks Distribution\r\nPrevious Exams Trend Analysis\r\nModule-wise Comparison with Study Material\r\nThis section helps students plan preparation before attempting questions, a key differentiator of the Cracker approach\r\nPart II \u2013 Chapter-wise Solved Questions\r\nEach chapter follows a consistent structure:\r\nQuick Review (concepts, definitions, formulas)\r\nPast Examination Questions (objective, theory, and numericals)\r\nStep-by-step, exam-ready solutions\r\nPart III \u2013 Module-wise Solved Papers\r\nFull-length suggested answers for recent examinations\r\nEnables timed practice and exam rehearsal","created_at":"2026-06-19 16:28:28","video":null},{"id":"69","title":"Taxmann cma inter Cost Accounting (CA) | CRACKER","price":"495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781866774_cma inter cracker cost acc.jpg","category":"Academic Books","type":"book","description":"Cost Accounting | CRACKER is a comprehensive, exam-oriented practice and revision resource meticulously designed for CMA Intermediate students preparing for Group I | Paper 8 (Cost Accounting). The book functions as a strategic exam companion, combining exhaustive coverage of solved past examination questions (up to December 2025) with chapter-wise marks distribution, detailed trend analysis, and structured alignment with the CMA Study Material. It is conceived to strengthen numerical accuracy, conceptual clarity, and exam-oriented application of cost accounting principles, enabling students to maximise performance in the upcoming examinations.\r\n\r\nThe Present Publication is the 6th Edition for the June\/Dec. 2026 Exams. This book is authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Extensive Coverage of Past Exams] Includes systematically solved past CMA Intermediate examination questions till December 2025, familiarising students with actual question patterns, examiner expectations, and marking schemes\r\n[Chapter-wise Marks Distribution & Trend Analysis] Detailed tables analysing chapter-wise marks allocation across multiple examination cycles, highlighting consistently high-weightage areas and frequently tested topics\r\n[Tabular Summaries for Quick Revision] Each chapter opens with a concise tabular summary presenting key concepts, formulae, and focus areas, facilitating rapid revision and concept reinforcement\r\n[Chapter-wise Comparison with CMA Study Material] Direct and transparent mapping of chapters with corresponding Study Material modules, ensuring syllabus alignment and eliminating coverage gaps\r\n[Strong Numerical & Practical Orientation] Solutions are drafted with a clear focus on step-by-step working, logical presentation, and exam-friendly formatting, essential for scoring in computational questions\r\n[Strategic Study & Prioritisation Tool] Trend analysis and weightage data enable students to prioritise high-yield chapters, plan revision schedules, and allocate preparation time efficiently\r\n[Ideal for Final Revision & Practice] The combined presence of solved questions, summaries, and recent exam papers makes the book particularly valuable during the last-phase revision and self-assessment\r\n[Updated & Exam-reliable] Authored by an experienced faculty member, the content is accurate, syllabus aligned, and fully exam-ready for the applicable attempts\r\nThe book systematically covers the entire CMA Intermediate \u2013 Paper 8 (Cost Accounting) syllabus, structured across the following chapters:\r\n\r\nIntroduction to Cost Accounting\r\nMaterial Cost\r\nEmployee Cost\r\nDirect Expenses\r\nOverheads\r\nCost Accounting Standards\r\nCost Book Keeping\r\nJob Costing\r\nBatch Costing\r\nContract Costing\r\nProcess Costing\r\nOperating Costing\r\nMarginal Costing\r\nStandard Costing & Variance Analysis\r\nBudget & Budgetary Control\r\nThe structure of the book is as follows:\r\n\r\nIntroductory Exam Analysis Section \u2013 The book opens with chapter-wise marks distribution, past exam trend analysis, and study-material comparison, providing a strategic overview before chapter-level preparation begins\r\nTabular Chapter Openers \u2013 Every chapter starts with a tabular snapshot summarising core concepts and examinable focus areas for quick recall\r\nChapter-wise Arrangement \u2013 Content is sequenced strictly in line with the CMA syllabus structure, enabling systematic and logical progression\r\nSolved Past Examination Questions \u2013 Past exam questions are presented chapter-wise with clear, step-wise solutions aligned with examiner expectations\r\nSolved Papers (Suggested Answers) \u2013 Includes chapter-wise solved papers with suggested answers for December 2024, June 2025, and December 2025, supporting full-length practice and benchmarking\r\nExam-focused Presentation Style \u2013 Answers are concise, structured, and computation-oriented, reflecting actual CMA answer-writing standards","created_at":"2026-06-19 16:29:34","video":null},{"id":"70","title":"Taxmann cma inter Operations Management & Strategic Management (OMSM) | CRACKER","price":"375.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781866887_cma inter cracker opsm.jpg","category":"Academic Books","type":"book","description":"Operations Management & Strategic Management \u2013 CRACKER is a high-precision, exam-analytics\u2013driven preparation manual for CMA Intermediate \u2013 Group II | Paper 9, designed to translate syllabus knowledge into marks-oriented performance. Rather than presenting theory in isolation, this book systematically dissects past CMA examinations under the New Syllabus, identifies repetitive testing patterns, and presents fully solved exam questions in a structure aligned with ICMAI's evaluation approach. This Edition reflects a mature editorial evolution of the CRACKER series, integrating module-wise marks analytics (2023\u20132025), year-wise trend analysis, and precise cross-mapping with CMA Study Material modules, thereby enabling students to prioritise topics that genuinely drive scoring outcomes in the examination hall.\r\n\r\nThe Present Publication is the 6th Edition for the June\/Dec. 2026 Exams. This book is authored by Amarendra Kumar, with the following noteworthy features:\r\n\r\n[Complete Coverage of Past Examination Questions (New Syllabus)] Fully solved questions from Dec. 2023 to Dec. 2025 exams. It includes both short-answer (2\u20134 marks) and long-answer (7\u20138 marks) questions. The solutions framed strictly as per the CMA examiner's expectations\r\n[Module-wise Marks Distribution (2023\u20132025)] A unique analytical table quantifies average marks weightage per module, enabling intelligent prioritisation. This transforms preparation from guesswork to a data-driven focus\r\n[Previous Exams Trend Analysis (Year-wise & Question-wise)] Detailed tables mapping each exam question number to topic and marks\r\n[Chapter-opening Tabular Summaries] Each module begins with a concise tabular snapshot, outlining:\r\nCore themes\r\nExam relevance\r\nLinkage with past questions\r\nIdeal for rapid revision and pre-exam consolidation\r\n[Exact Module-wise Comparison with CMA Study Material] A dedicated table that ensures zero syllabus deviation and the confidence that nothing examinable is missed\r\nThe book is divided into two clearly demarcated sections, exactly as per the CMA syllabus:\r\n\r\nSection A \u2013 Operations Management\r\nOperations Management \u2013 Introduction\r\nOperations Planning (Demand Forecasting, Capacity Planning, EBQ, Scheduling)\r\nDesigning the Operational System and Control\r\nProduction Planning & Control\r\nProductivity Management & Quality Management\r\nProject Management\r\nEconomics of Maintenance & Spares Management\r\nSection B \u2013 Strategic Management\r\nStrategic Management \u2013 Introduction\r\nStrategic Analysis & Strategic Planning\r\nFormulation & Implementation of Strategy\r\nDigital Strategy\r\nEach topic is supported by exam-tested questions, reinforcing both conceptual clarity and application readiness\r\nThe structure of the book is as follows:\r\n\r\nPreliminary Analytical Section\r\nModule-wise Marks Distribution\r\nPrevious Exams Trend Analysis\r\nModule-wise Comparison with CMA Study Material\r\nModule-wise Arrangement\r\nChapters aligned strictly with CMA modules\r\nQuestions presented chronologically and thematically\r\nAnswer Presentation\r\nExaminer-friendly language\r\nStructured headings and sub-points\r\nLogical sequencing suitable for 7-mark descriptive answers\r\nThis structure allows students to simulate real exam conditions while practising","created_at":"2026-06-19 16:31:27","video":null},{"id":"71","title":"Taxmann cma inter Corporate Accounting & Auditing (CAA) | CRACKER","price":"475.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867256_cma inter cracker corporate acc.jpg","category":"Academic Books","type":"book","description":"Corporate Accounting & Auditing \u2013 CRACKER (Previous Exams Solved Papers) is a strategically designed, exam-intelligence-driven practice manual for CMA Intermediate \u2013 Group II | Paper 10, applicable for the June\/December 2026 examinations. This Edition (January 2026) is built on a rigorous analysis of past CMA examination papers up to December 2025, converting historical exam data into an actionable preparation strategy. Unlike conventional question banks, this CRACKER does not merely present solved papers. It decodes examiner behaviour, highlights recurring patterns, and equips students with a clear understanding of what to study, how deeply to study, and where marks are consistently tested\u2014thereby enabling focused, high-return preparation.\r\n\r\nThe Present Publication is the 6th Edition, authored by CA. Tarun Agarwal and CA. Leena Lalit Parakh, with the following noteworthy features:\r\n\r\n[Comprehensive Past Exam Coverage] Covers previous CMA examination questions up to December 2025, presented module-wise with fully solved, exam-compliant answers covering both theory and practical components\r\n[Previous Exams Trend Analysis] Includes detailed year-wise and question-wise trend analysis tables, highlighting:\r\nCompulsory vs optional questions\r\nChapter\/module tested\r\nMarks allocation\r\nNature of questions (Theory\/Practical)\r\nThis enables clear identification of frequently tested and high-scoring areas\r\n[Module-wise Marks Distribution] Provides a structured view of historical marks distribution across Corporate Accounting and Auditing modules, assisting students in prioritising study time based on actual exam weightage\r\n[Chapter-opening Tabular Summaries] Each chapter begins with a concise tabular snapshot summarising:\r\nTopics covered\r\nPast exam relevance\r\nTrend indicators\r\nThis allows quick orientation and selective, focused revision\r\n[Module-wise Comparison with CMA Study Material] Features a dedicated module-mapping table aligning CRACKER content with CMA Study Material module numbers, ensuring complete syllabus alignment and eliminating duplication\r\n[Exam-oriented Answer Presentation] Solutions are drafted strictly in line with CMA examination expectations, emphasising logical flow, statutory references, clarity, and effective marks presentation\r\n[Balanced Coverage of Theory & Practical Questions] Reflects the actual composition of CMA examinations by providing proportionate coverage of numerical problems and descriptive answers across all modules\r\nThe coverage of this book is as follows:\r\n\r\nSection A \u2013 Corporate Accounting\r\nAccounting for Shares and Debentures\r\nPreparation of Statement of Profit & Loss and Balance Sheet (as per Schedule III of the Companies Act 2013)\r\nCash Flow Statements\r\nAccounts of Banking, Electricity, and Insurance Companies\r\nAccounting Standards\r\nSection B \u2013 Auditing\r\nBasic Concepts of Auditing\r\nProvisions relating to Audit under the Companies Act, 2013\r\nAuditing of Different Types of Undertakings\r\nAdditionally, the book includes\r\nModule-wise solved papers of recent examinations (including Dec. 2024, June 2025, Dec. 2025)\r\nStructured solutions integrating statutory provisions, standards, and conceptual clarity\r\nBalanced coverage of numerical problems and descriptive answers, reflecting actual exam composition\r\nThe structure of the book is as follows:\r\n\r\nStrategic Front Section\r\nModule-wise Marks Distribution\r\nPrevious Exams Trend Analysis\r\nModule-wise Comparison with CMA Study Material\r\nCore Content Arrangement\r\nDivided into Section A (Corporate Accounting) and Section B (Auditing)\r\nEach module is presented independently with:\r\nChapter overview and tabular snapshot\r\nPast exam questions\r\nSuggested exam-oriented answers\r\nSolved Paper Integration\r\nRecent examination papers solved and presented module-wise, enabling focused practice rather than random question solving\r\nThis structure allows the book to be used effectively for:\r\nFull-syllabus preparation\r\nSelective topic-wise practice\r\nFinal-stage revision and exam planning","created_at":"2026-06-19 16:37:36","video":null},{"id":"72","title":"TAxmann cma inter Management Accounting (MA) | CRACKER","price":"395.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867297_cma inter cracker ma.jpg","category":"Academic Books","type":"book","description":"Management Accounting \u2013 CRACKER is a rigorously designed, exam-focused resource for CMA Intermediate \u2013 Group II | Paper 12, aimed at maximising scoring efficiency through systematic practice and trend-based preparation. The book compiles fully solved past examination questions up to December 2025, presented with examiner-oriented solutions and supported by analytical tools that help students prioritise high-weightage and frequently tested areas. This Edition has been comprehensively updated to align with the June\/December 2026 CMA examination cycle, ensuring full relevance to the latest syllabus, question patterns, and evaluation approach of the Institute of Cost Accountants of India (ICMAI).\r\n\r\nThe Present Publication is the 6th Edition, authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Complete Coverage of Past Exam Questions] Includes fully solved CMA Intermediate examination questions up to December 2025, ensuring exposure to actual exam-level problems and presentation standards\r\n[Chapter-wise Marks Distribution & Trend Analysis] Detailed analysis of marks allocation across multiple past examinations, enabling students to identify high-weightage chapters, recurring themes, and examiner focus areas\r\n[Tabular Summary at the Beginning of Each Chapter] Every chapter opens with a concise tabular snapshot, offering a quick overview of topics covered, exam frequency, and marks trend\u2014ideal for last-minute revision\r\n[Chapter-wise Comparison with Study Material] Direct alignment and cross-reference with the ICMAI Study Material, helping students ensure syllabus completeness and conceptual parity with the Institute's expectations\r\nThe coverage of this book is as follows:\r\n\r\nSolved questions from all relevant past CMA Intermediate exams covering the full scope of Management Accounting\r\nPractical, step-by-step solutions structured as per examiner-preferred answering style\r\nCoverage across key areas such as:\r\nCost-Volume-Profit Analysis\r\nMarginal Costing & Decision-Making\r\nBudgetary Control\r\nStandard Costing & Variance Analysis\r\nPerformance Measurement\r\nRelevant Costing and Strategic Decision Frameworks\r\nAnalytical tools to guide smart question selection and focused preparation\r\nThe structure of the book is as follows:\r\n\r\nChapter-wise Arrangement \u2013 Questions are organised strictly as per the CMA syllabus for logical progression and ease of study\r\nPre-chapter Analytical Tables \u2013 Marks distribution and trend analysis placed before the questions to set exam context\r\nSolved Past Exam Questions \u2013 Each question is followed by a detailed, exam-ready solution\r\nStudy Material Mapping \u2013 Clear indication of corresponding Study Material references for concept validation\r\nThis structure ensures that students move seamlessly from analysis \u2192 practice \u2192 revision, without fragmentation","created_at":"2026-06-19 16:38:17","video":null},{"id":"73","title":"Taxmann cma inter Business Laws & Ethics (Law\/BLE) | CRACKER","price":"445.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867347_cma inter cracker business laws.jpg","category":"Academic Books","type":"book","description":"Business Laws & Ethics | CRACKER is a comprehensive exam-oriented resource meticulously designed for CMA Intermediate students preparing for Group 1 \u2013 Paper 5. This book serves as an indispensable study and revision guide, combining exhaustive coverage of the syllabus with systematically solved previous exam papers (up to December 2025), extensive trend analysis, and a strong emphasis on conceptual clarity, exam strategy, and ethical grounding.\r\n\r\nThe Present Publication is the 6th Edition for the June\/Dec. 2026 Exams. This book is authored by CA. Leena Lalit Parakh, with the following noteworthy features:\r\n\r\n[Extensive Coverage of Past Exams] Includes solved papers from previous examinations till December 2025, ensuring familiarity with the latest question patterns and marking schemes\r\n[Module-wise Marks Distribution & Trend Analysis] Detailed tabulation of marks allocated to each module over recent exam cycles, highlighting frequently tested topics and evolving trends\r\n[Tabular Summaries] Each chapter begins with a crisp tabular overview, providing a snapshot of key concepts and legal provisions for quick revision\r\n[Module-wise Comparison with Study Material] Direct mapping with the CMA study material for seamless cross-referencing and comprehensive coverage\r\n[Coverage of Latest Amendments] All answers and explanations are updated as per the latest statutory amendments, judicial pronouncements, and regulatory changes relevant to the applicable exams\r\n[Strategic Study Aid] Trend charts, question frequency tables, and average mark allocations empower students to prioritise high-yield topics\r\n[Ideal for Last-minute Revision] Summaries, quick-reference tables, and solved papers make this book invaluable for revision and self-assessment in the run-up to exams\r\n[Updated and Reliable] Authored by an experienced professional, the book ensures accuracy, relevance, and exam-readiness for all users\r\nThe book systematically covers the entire syllabus, divided into four logical sections and thirteen modules, as follows:\r\n\r\nSection A \u2013 Commercial Laws\r\nIntroduction to Law and Legal System in India\r\nIndian Contracts Act 1872\r\nSale of Goods Act 1930\r\nNegotiable Instruments Act 1881\r\nIndian Partnership Act 1932\r\nLimited Liability Partnership Act 2008\r\nSection B \u2013 Industrial Laws\r\nFactories Act 1948\r\nPayment of Gratuity Act 1972\r\nEmployees Provident Fund and Miscellaneous Provisions Act 1952\r\nEmployees' State Insurance Act 1948\r\nCode on Wages 2019\r\nSection C \u2013 Corporate Laws\r\nCompanies Act, 2013\r\nSection D \u2013 Business Ethics\r\nBusiness Ethics and Emotional Intelligence\r\nEach module is enriched with:\r\nLatest exam questions and model answers\r\nStatutory updates and exam-relevant amendments\r\nCross-references to ICMAI study material\r\nMarks distribution, question trends, and chapter-wise importance\r\nThe structure of the book is as follows:\r\n\r\nIntroductory Analysis \u2013 The book opens with module-wise marks distribution, trend analysis, and a detailed comparison with the CMA study material\r\nTabular Summaries \u2013 Every chapter\/module features a tabular summary at the outset, condensing key provisions and concepts for rapid revision\r\nModule-wise Arrangement \u2013 Content is sequenced to match the logical flow of the CMA syllabus, ensuring easy navigation and systematic learning\r\nSolved Papers Section \u2013 Dedicated module-wise solved papers (with suggested answers) for December 2024 and June 2025 are included, providing exam practice and performance benchmarking\r\nExam-focused Presentation \u2013 Answers are drafted to align with examiner expectations\u2014concise, point-wise, and supported by legal reasoning and statutory references\r\nAmendment Alerts \u2013 Key statutory amendments and their impact on exam questions are highlighted within relevant modules","created_at":"2026-06-19 16:39:07","video":null},{"id":"74","title":"Taxmann cma inter Financial Accounting (FA) | CRACKER","price":"475.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867477_cma inter cracker fa.jpg","category":"Academic Books","type":"book","description":"Financial Accounting \u2013 CRACKER (Previous Exams Solved Papers) is a rigorously designed, exam-focused practice companion for CMA Intermediate \u2013 Group I | Paper 6 (Financial Accounting). This 6th Edition is comprehensively updated and fully aligned with the CMA Intermediate examinations. The book serves as a strategic problem-solving and revision resource by compiling solved past examination questions up to December 2025, analysed and presented in a structured, module-wise manner. More than a conventional question bank, this CRACKER integrates trend analysis, marks distribution, and direct mapping with the Institute's Study Material, enabling students to focus precisely on examinable areas and scoring opportunities.\r\n\r\nThe Present Publication is the 6th Edition for the June\/Dec. 2026 Exams. This book is authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Exhaustive Coverage of Past Examination Questions] Includes fully solved CMA Intermediate Financial Accounting questions up to December 2025, presented with clarity and exam relevance\r\n[Module-wise Marks Distribution & Trend Analysis] Analytical insights highlighting chapter-wise weightage, frequency of questions, and evolving examination patterns across multiple attempts\r\n[Tabular Chapter-opening Summaries] Each chapter begins with a concise tabular snapshot outlining coverage, marks trend, and exam relevance for quick orientation\r\n[Direct Comparison with Institute Study Material] Module-wise mapping with ICMAI Study Material, ensuring complete syllabus alignment and eliminating coverage gaps\r\n[Exam-oriented Presentation] Solutions structured in line with CMA answer-writing expectations, aiding conceptual clarity and presentation discipline\r\nThe book systematically covers the entire CMA Intermediate Financial Accounting syllabus, divided into nine logical modules, as follows:\r\n\r\nModule 1 \u2013 Accounting Fundamentals\r\nModule 2 \u2013 Accounting for Special Transactions\r\nModule 3 \u2013 Preparation of Final Accounts\r\nCommercial Organisations\r\nNot-for-Profit Organisations\r\nIncomplete Records\r\nModule 4 \u2013 Partnership Accounting\r\nModule 5 \u2013 Lease Accounting\r\nModule 6 \u2013 Branch and Departmental Accounts\r\nModule 7 \u2013 Insurance Claim for Loss of Stock and Loss of Profit\r\nModule 8 \u2013 Hire Purchase and Instalment Sale Transactions\r\nModule 9 \u2013 Accounting Standards\r\nThe structure of the book is as follows:\r\n\r\nIntroductory Analysis \u2013 The book opens with module-wise marks distribution, previous exams trend analysis, and study material comparison tables, offering a strategic overview of the paper\r\nTabular Summaries \u2013 Every chapter begins with a concise tabular snapshot for rapid concept recall and focused revision\r\nModule-wise Arrangement \u2013 Content is sequenced in strict accordance with the CMA Intermediate syllabus, ensuring systematic learning and easy navigation\r\nSolved Papers Section \u2013 Includes module-wise solved papers (with suggested answers) for December 2024, June 2025, and December 2025, enabling real-exam practice and performance benchmarking\r\nExam-focused Presentation \u2013 Answers are drafted to meet examiner expectations, with clear formats, logical workings, and scoring-oriented presentation\r\nConcept-to-Practice Flow \u2013 Each chapter moves from a quick conceptual review to extensive exam-oriented problem solving","created_at":"2026-06-19 16:41:17","video":null},{"id":"75","title":"Taxmann cma inter Direct & Indirect Taxation (DITX | DT & IDT) | CRACKER","price":"695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867524_cma inter cracker dt & idt.jpg","category":"Academic Books","type":"book","description":"Direct & Indirect Taxation \u2013 CRACKER is an exhaustive, exam-centric compilation of fully solved past examination questions for CMA Intermediate \u2013 Group I | Paper 7, meticulously structured to reflect the CMA syllabus (2022 onwards) and the actual examination framework adopted by the Institute. This book is designed as a strategic preparation tool, enabling students to master taxation through question-based learning, examiner-oriented answers, and trend-driven topic prioritisation.\r\n\r\nThe Present Publication is the 4th Edition for the June\/Dec. 2026 Exams. It is authored by CA. Tarun Agarwal & CA. (Dr) K.M. Bansal, with the following noteworthy features:\r\n\r\n[Complete Past Examination Coverage] Includes all relevant questions (MCQs, theory, and practical problems) asked in CMA Intermediate examinations up to December 2025. The questions are arranged module-wise and chapter-wise, mirroring the CMA syllabus\r\n[Module-wise Marks Distribution & Trend Analysis] Dedicated sections analysing question frequency, compulsory questions, marks weightage, and category (MCQ\/Theory\/Practical). It enables students to identify high-yield chapters and consistently tested areas, based on actual exam data\r\n[Chapter-opening Tabular Summaries] Each chapter begins with a concise tabular overview highlighting:\r\nCore provisions\r\nRepeatedly examined concepts\r\nPractical application focus\r\nServes as an effective pre-study and last-minute revision tool\r\n[Examiner-oriented Solutions] Answers are framed in a stepwise, presentation-oriented format consistent with CMA evaluation standards. The emphasis is on:\r\nProper working notes\r\nLogical sequencing\r\nPrecise statutory references\r\n[Updated for Latest Law] All answers revised in line with:\r\nIncome-tax provisions applicable to A.Y. 2026-27\r\nCurrent GST law, including valuation, ITC, registration, returns, and compliance\r\nLatest Customs law provisions relevant for the CMA syllabus\r\nThe book is divided into two comprehensive sections, precisely aligned with the CMA syllabus:\r\n\r\nSection A \u2013 Direct Taxation | Covers the entire Income-tax framework relevant to CMA Intermediate, including:\r\nBasic concepts, basis of charge, capital vs revenue receipts\r\nResidential status and scope of total income\r\nAgricultural income and exempt incomes\r\nHeads of income:\r\nSalaries\r\nHouse Property\r\nPGBP\r\nCapital Gains\r\nOther Sources\r\nClubbing of income\r\nSet-off and carry forward of losses\r\nDeductions, rebate and relief\r\nTaxation of Individuals & HUF\r\nAdvance tax, TDS\/TCS\r\nReturn filing, PAN, self-assessment and intimation\r\nSection B \u2013 Indirect Taxation | Provides complete exam-oriented coverage of:\r\nConcept and principles of indirect taxes\r\nGST Law, including:\r\nLevy and collection of CGST & IGST\r\nTime, place and value of supply\r\nInput tax credit\r\nComputation of GST liability\r\nRegistration\r\nTax invoice and e-way bill\r\nReturns and payment of tax\r\nCustoms Law, covering:\r\nBasic concepts and definitions\r\nTypes of duties\r\nValuation rules\r\nComputation of assessable value and duties\r\nAll topics are supported exclusively through actual CMA examination questions with solved answers\r\nThe structure of the book is as follows:\r\n\r\nModule-wise Organisation strictly as per the CMA syllabus\r\nModule-wise Comparison Tables mapping chapters with CMA Study Material modules\r\nPrevious Exam Trend Analysis Tables are placed upfront for strategic planning\r\nSolved Questions are presented chronologically and thematically, aiding progression from basics to application\r\nClear separation of MCQs, Theory Questions, & Practical Problems for focused practice\r\nThis structure ensures exam predictability, targeted preparation, and efficient time management","created_at":"2026-06-19 16:42:04","video":null},{"id":"76","title":"Taxmann cma final Corporate Financial Reporting (CFR) | CRACKER","price":"525.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867696_cma final cfr.jpg","category":"Academic Books","type":"book","description":"Corporate Financial Reporting | CRACKER is a comprehensive exam-preparation resource designed for CMA Final students. It compiles fully solved past examination questions up to Dec. 2025, enriched with module-wise mark distribution, trend analysis, and CMA study material cross-references. With its structured, exam-focused approach, this book equips aspirants to confidently tackle Group IV | Paper 18 and maximise their performance.\r\n\r\nThe Present Publication is the 2nd Edition for the June\/Dec. 2026 Exams. This book is authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Complete Coverage of Past Exam Papers] Fully solved questions from all CFR exams up to Dec. 2025 with step-by-step, examiner-style solutions for clarity and scoring alignment\r\n[Module-wise Marks Distribution & Trend Analysis] Detailed year-wise marks allocation (2023\u20132025) along with identification of high-weightage & recurring topics to sharpen focus\r\n[Tabular Summaries & Snapshots] Every chapter begins with a concise tabular overview for instant recall, which is perfect for last-minute revision\r\n[Comparison with CMA Study Material] Side-by-side mapping with the Institute's Study Material ensures 100% syllabus coverage with no overlaps missed\r\n[Marks-driven & Exam-ready Approach] Helps prioritise topics with higher scoring potential, and practical and theory questions are balanced to reflect real exam trends\r\n[Aligned with Latest Syllabus] Covers all updated Ind AS, recent reporting developments, and exam patterns\r\n[Time-efficient & Student-friendly] Systematic structure saves revision time, which is ideal for guided learning and independent self-study\r\nThis book comprehensively covers all eight modules prescribed in the CMA Final syllabus for Paper 18:\r\n\r\nSpecific Accounting Standards\r\nInd AS 8, 12, 16, 21, 23, 36, 38, 102, 108, 113, 115, 116, etc.\r\nValuation of Shares\r\nAccounting of Financial Instruments\r\nNBFCs \u2013 Provisioning Norms, Accounting & Reporting\r\nAccounting for Business Combination & Restructuring\r\nConsolidated & Separate Financial Statements\r\nRecent Developments in Financial Reporting\r\nGovernment Accounting in India\r\nThe structure of the book is as follows:\r\n\r\nIntroductory Aids\r\nModule-wise marks distribution (2023\u20132025)\r\nPrevious exam trend analysis (compulsory & optional questions)\r\nMapping with CMA Institute Study Material\r\nModule-wise Chapters\r\nQuick tabular summaries for revision\r\nSolved questions arranged systematically\r\nBalanced focus on theory & practical\r\nSolved Papers & Analysis\r\nQuestion-by-question mapping with solutions\r\nExaminer-style presentation for maximum scoring advantage","created_at":"2026-06-19 16:44:56","video":null},{"id":"77","title":"Taxmann cma final Corporate & Economic Laws (CEL) | CRACKER","price":"895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867742_cma final corporate & economic.jpg","category":"Academic Books","type":"book","description":"Corporate & Economic Laws | CRACKER is a meticulously designed exam resource designed for CMA Final students appearing for Group III | Paper 13. This book is distinguished by its exhaustive coverage of the latest syllabus, comprehensive inclusion of fully solved past examination questions up to December 2025, and its focus on smart, exam-oriented preparation. Through module-wise analysis, comparative study with the official Study Material, and trend-based insights, this CRACKER edition bridges the gap between conceptual understanding and scoring performance, making it an indispensable companion for aspirants.\r\n\r\nThe Present Publication is the 2nd Edition for the June\/Dec. 2026 Exams. This book is authored by CA. Leena Lalit Parakh, with the following noteworthy features:\r\n\r\n[Complete Coverage of Solved Past Exam Papers] Fully solved questions from all past exams till December 2025, with stepwise solutions and examiner-style presentation\r\n[Module-wise Marks Distribution & Trend Analysis] In-depth breakdown of marks allocation and question frequency, helping you focus on high-weightage areas\r\n[Tabular Summaries & Chapter Snapshots] Each chapter begins with a succinct summary table, allowing quick recall of essential concepts and provisions\r\n[Module-wise Comparison with Study Material] Direct mapping with CMA Institute Study Material, making it easy to cross-reference and ensure 100% coverage\r\n[Up-to-date with Latest Laws & Amendments] Includes all relevant changes, new case laws, and regulatory updates\r\n[Section-wise Arrangement] Logical module and chapter structure, enabling easy navigation and targeted revision\r\n[Marks-driven Approach] By analysing marks trends and module-wise weightages, students can prioritise their efforts for maximum scoring potential\r\n[Conceptual Clarity & Exam Strategy] With clear explanations and stepwise solutions, the book is equally valuable for conceptual understanding and last-mile exam revision\r\n[Ideal for Self-study] The systematic layout and solved paper approach make it a trusted resource for both guided and self-paced preparation\r\n[Expert Authorship] Authored by CA. Leena Lalit Parakh, renowned for her practical teaching approach and deep subject expertise\r\nThe book covers the entire CMA Final (Group III \u2013 Paper 13) syllabus, divided into two broad sections \u2013 Corporate Laws and Economic Laws & Regulations \u2013 as per the new syllabus:\r\n\r\nSection A | Corporate Laws\r\nModule 1 \u2013 The Companies Act 2013 (Company Formation & Conversion, Investments & Loans, Dividend, Accounts & Audit, Board of Directors, Board Meetings, Inspection, Amalgamations, Oppression & Mismanagement)\r\nModule 2 \u2013 Insolvency and Bankruptcy Code, 2016 (Definitions, Corporate Insolvency, Liquidation, Personal Insolvency)\r\nModule 3 \u2013 Corporate Governance, Social Responsibility & Sustainability (Corporate Governance, CSR, Sustainability Management)\r\nSection B | Economic Laws & Regulations\r\nModule 4 \u2013 SEBI Laws & Regulations (IPO, Insider Trading, Takeover Code)\r\nModule 5 \u2013 The Competition Act 2002 (Competition Law, Competition Commission)\r\nModule 6 \u2013 Foreign Exchange Management Act 1999 (FEMA, FDI, ECB, LRS)\r\nModule 7 \u2013 Banking Sector Laws (Banking Regulation Act, RBI, SARFAESI)\r\nModule 8 \u2013 Insurance Sector Laws (Insurance Act, IRDAI)\r\nModule 9 \u2013 MSME Sector (Definition, Rights, Promotion Measures)\r\nModule 10 \u2013 Cyber Security & Data Privacy (IT Act, Data Privacy Principles, Cybercrime)\r\nModule 11 \u2013 Anti-Money Laundering (PMLA, PML Rules)\r\nAdditionally, every module begins with a detailed marks distribution and trend analysis chart, letting you track and prioritise high-impact topics\r\nThe structure of the book is as follows:\r\n\r\nModular Layout \u2013 Chapters are organised strictly as per the latest exam syllabus, with precise correlation to the CMA Study Material\r\nIntroductory Tabular Summaries \u2013 Each chapter starts with 'at a glance' summary, enabling fast revision\r\nExam Pattern Mapping \u2013 Includes year-wise, module-wise, and chapter-wise analysis of question papers from Dec. 2023 to Dec. 2025\r\nQuestion & Answer Format \u2013 All answers are presented in a stepwise, examiner-friendly format, ensuring clarity and scoring alignment\r\nComparison Tables \u2013 For every module, a direct comparison with the CMA study material chapters is provided, ensuring nothing is left uncovered","created_at":"2026-06-19 16:45:42","video":null},{"id":"78","title":"Taxmann cma final Strategic Cost Management (SCM) | CRACKER","price":"595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867793_cma final scm.jpg","category":"Academic Books","type":"book","description":"Strategic Cost Management \u2013 CRACKER (Previous Exams Solved Papers) is a comprehensive, exam-driven resource for CMA Final \u2013 Group III | Paper 16, designed to meet the increasing analytical, strategic, and quantitative rigour of the ICMAI examination framework. This Edition (January 2026) systematically compiles and fully solves past CMA Final examination questions up to December 2025, integrating them with marks-weighting analysis, trend evaluation, and syllabus mapping to ensure focused, results-oriented preparation.\r\n\r\nThe Present Publication is the 2nd Edition, authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Fully Solved Past Exam Questions] Coverage of CMA Final examination questions solved in detail up to December 2025, including the latest suggested answers\r\n[Module-wise Marks Distribution] Analytical presentation of marks allocation across modules based on past CMA examinations to identify high-scoring areas\r\n[Previous Exams Trend Analysis] Insight into recurring chapters, compulsory questions, and evolving examiner focus over multiple exam cycles\r\n[Chapter-wise Tabular Summaries] Concise tabular snapshots at the beginning of each chapter for quick conceptual orientation and revision\r\n[Module-wise Comparison with Study Material] One-to-one mapping with ICMAI Study Material modules to ensure complete syllabus alignment\r\n[Exam-oriented Presentation] Step-wise solutions and structured answer formats aligned with ICMAI evaluation and marking standards\r\n[Balanced Theory & Practical Coverage] Clear segregation and coverage of theory-based and numerical\/problem-oriented questions reflecting actual exam patterns\r\nThe book comprehensively covers the entire Paper 16 syllabus, divided into two logically structured sections:\r\n\r\nSection A \u2013 Strategic Cost Management for Decision Making\r\nIntroduction to Strategic Cost Management\r\nQuality Cost Management\r\nDecision-Making Techniques:\r\nDecisions involving alternative choices\r\nPricing decisions and strategies\r\nTransfer pricing\r\nRelevant cost analysis\r\nTarget costing\r\nProduct and asset life-cycle costing\r\nDecision-making using probability\r\nActivity-Based Management and JIT:\r\nActivity-based cost management\r\nJust-in-Time (JIT)\r\nThroughput accounting\r\nBackflush accounting\r\nBenchmarking\r\nEvaluating Performance:\r\nVariance analysis\r\nUniform costing and inter-firm comparison\r\nSection B \u2013 Quantitative Techniques in Decision Making\r\nLinear programming\r\nTransportation and assignment models\r\nGame theory\r\nSimulation\r\nNetwork analysis (PERT & CPM)\r\nLearning curve analysis\r\nBusiness applications of maxima and minima\r\nBusiness forecasting models (time series and regression analysis)\r\nIntroduction to tools for data analytics\r\nExam-based problems with detailed workings, assumptions, and examiner-aligned presentation support each topic\r\nThe structure of the book is as follows:\r\n\r\nStrict Module-wise Arrangement, mirroring the ICMAI syllabus framework\r\nDedicated Analytical Sections covering:\r\nModule-wise marks distribution\r\nMulti-year examination trend analysis\r\nModule-wise comparison with ICMAI Study Material\r\nEach chapter begins with a Tabular Conceptual Snapshot\r\nPast Examination Questions are arranged chronologically, followed by structured solutions and working notes\r\nIncludes Module-wise Solved Paper \u2013 December 2025 (Suggested Answers) for realistic exam simulation","created_at":"2026-06-19 16:46:33","video":null},{"id":"79","title":"Taxmann cma final Indirect Tax Laws & Practice (ITLP) | CRACKER","price":"595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867839_cma final idt.jpg","category":"Academic Books","type":"book","description":"Indirect Tax Laws & Practice \u2013 CRACKER is a rigorously structured, exam-oriented preparation and revision resource designed specifically for CMA Final \u2013 Group IV | Paper 19. This book is conceived as a high-impact companion for aspirants appearing in the June\/December 2026 examinations, focusing on maximum scoring efficiency through past-exam mastery. Rather than functioning as a conventional textbook, this CRACKER edition distils the essence of indirect tax law preparation by systematically compiling and solving past examination questions, supported by analytical tools such as module-wise marks distribution, trend analysis, and structured summaries. It enables students to understand not only what to study, but how, where, and to what depth\u2014based on actual CMA examination patterns.\r\n\r\nThe Present Publication is the 2nd Edition authored by CMA Nidhi Mody, with the following noteworthy features:\r\n\r\n[Complete Coverage of Past Examination Questions] Fully solved CMA Final Indirect Tax papers covering all examinations up to December 2025, with answers structured strictly as per examiner expectations\r\n[Module-wise Marks Distribution & Trend Analysis] Detailed analytical tables highlighting chapter-wise and module-wise weightage, recurring topics, and evolving trends across recent exam cycles\u2014enabling intelligent prioritisation\r\n[Tabular Chapter Summaries for Quick Revision] Each chapter opens with a concise tabular snapshot summarising key provisions, concepts, and examinable focus areas\u2014ideal for last-minute revision\r\n[Direct Module-wise Comparison with CMA Study Material] Seamless mapping of solved questions with the Institute's Study Material, ensuring syllabus alignment and complete coverage without duplication\r\nThe coverage of the book is as follows:\r\n\r\nFully solved past CMA Final examination questions on Indirect Tax Laws & Practice\r\nComprehensive coverage of GST and allied indirect tax concepts as examined by ICMAI\r\nStep-by-step answers drafted in exam-oriented language, focusing on presentation, structure, and scoring technique\r\nIdentification of high-frequency and high-weightage topics through historical exam analysis\r\nClear alignment with the latest syllabus and examination approach applicable for June\/December 2026\r\nThe structure of the book is as follows:\r\n\r\nModule-wise Arrangement aligned with the CMA syllabus for Paper 19\r\nChapter-opening Snapshot Tables summarising scope and focus areas\r\nSolved Questions Presented Chronologically, reflecting actual exam evolution\r\nAnalytical Tables & Trend Charts are interwoven to guide the preparation strategy\r\nClear Cross-References to CMA Study Material modules for conceptual reinforcement\r\nThis structure ensures a logical progression from understanding trends \u2192 practising questions \u2192 refining exam performance","created_at":"2026-06-19 16:47:19","video":null},{"id":"80","title":"Taxmann cma final Cost & Management Audit (CMAD) | CRACKER","price":"695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867903_cma final cost & mgt au.jpg","category":"Academic Books","type":"book","description":"Cost & Management Audit \u2013 CRACKER is a high-precision, exam-centric practice and revision manual designed exclusively for CMA Final \u2013 Group IV | Paper 17. This book is structured as a marks-oriented problem-solving companion rather than a conventional theory textbook. It systematically consolidates fully solved past examination questions, supported by analytical tools such as module-wise marks distribution, trend analysis, and structured tabular summaries, enabling aspirants to prepare strictly in line with the actual examination framework of the Institute of Cost Accountants of India (ICMAI). The January 2026 (2nd Edition) reflects the evolved editorial maturity of the CRACKER series, ensuring complete relevance for the June\/December 2026 CMA Final examinations. It bridges the gap between syllabus coverage and scoring performance by decoding what is asked, how it is asked, and how examiners evaluate answers.\r\n\r\nThe Present Publication is the 2nd Edition, authored by CA. Tarun Agarwal and CA. Leena Lalit Parakh, with the following noteworthy features:\r\n\r\n[Complete Coverage of Past Examination Questions] Includes fully solved CMA Final Cost & Management Audit questions asked in all examinations up to December 2025, strictly structured as per examiner expectations\r\n[Module-wise Marks Distribution & Trend Analysis] Analytical tables highlighting historical weightage, frequently tested modules, recurring themes, and examiner focus areas across multiple past attempts\r\n[Tabular Chapter-opening Summaries] Each chapter begins with a concise, tabulated snapshot covering scope, question trends, and exam relevance\u2014enabling quick prioritisation and revision\r\n[Module-wise Comparison with ICMAI Study Material] Clear cross-mapping of past exam questions with corresponding modules of the ICMAI Study Material, ensuring syllabus completeness without redundancy\r\nThe coverage of the book is as follows:\r\n\r\nFully solved past examination questions (theory, practical, and case-based)\r\nCoverage aligned with the new syllabus framework applicable for 2026\r\nExaminer-oriented answer presentation with logical structuring and appropriate depth\r\nTrend-based identification of high-yield topics and repeatedly tested areas\r\nIntegrated learning approach focusing on application, audit perspective, and compliance orientation\r\nThe structure of the book is as follows:\r\n\r\nModule-wise Arrangement \u2013 Questions are organised strictly in accordance with the CMA syllabus modules\r\nChapter-wise Flow \u2013 Each chapter progresses from summary analytics to solved questions\r\nExam-aligned Solutions \u2013 Answers are drafted in a format suitable for direct reproduction in the examination hall\r\nRevision-friendly Design \u2013 Enables selective study, fast revision, and last-mile exam preparation","created_at":"2026-06-19 16:48:23","video":null},{"id":"81","title":"Taxmann cma final Strategic Financial Management (SFM) | CRACKER","price":"795.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867952_cma final sfm.jpg","category":"Academic Books","type":"book","description":"Strategic Financial Management \u2013 CRACKER is a comprehensive, exam-centric compilation of fully solved past examination questions for CMA Final \u2013 Group III | Paper 14, meticulously updated to include questions up to December 2025. Designed as a high-impact revision and practice tool, the book enables students to convert syllabus knowledge into exam-ready, high-scoring answers with clarity, structure, and strategic focus. Beyond mere solutions, this CRACKER integrates module-wise marks distribution, attempt-wise trend analysis, and precise mapping with the CMA Study Material, allowing students to prepare with a clear understanding of exam priorities, recurring themes, and examiner expectations. The book thus functions as both a practice manual and a strategic preparation roadmap for CMA Final aspirants.\r\n\r\nThe Present Publication is the 2nd Edition, authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Fully Solved Past Exam Questions] Exhaustive coverage of CMA Final questions up to December 2025, with solutions drafted strictly in accordance with CMA evaluation and marking standards\r\n[Module-wise Marks Distribution & Weightage Analysis] Analytical tables capturing marks allocation across recent attempts, helping students identify high-scoring and high-frequency syllabus areas\r\n[Previous Exams Trend Analysis] Attempt-wise mapping of questions, modules, marks, and nature of questions (theory\/practical\/mixed), enabling strategic preparation and question-selection planning\r\n[Chapter-wise Tabular Synopsis] Each chapter opens with a concise tabular summary highlighting past exam coverage, marks trends, and focus areas for quick revision\r\n[Module-wise Comparison with CMA Study Material] Explicit cross-referencing of solved questions with the corresponding CMA Study Material modules, ensuring syllabus alignment and eliminating preparation gaps.\r\n[Exam-oriented Answer Framework] Answers are structured to reflect an ideal CMA Final presentation, with proper sequencing, assumptions, and working notes\r\nThe book comprehensively covers the entire syllabus of Strategic Financial Management, including:\r\n\r\nInvestment Decisions, Project Planning and Control\r\nRisk Evaluation of Investment Proposals\r\nLeasing and Securitisation\r\nSecurity Analysis and Portfolio Management\r\nEquity, Bond, and Mutual Fund Valuation\r\nPortfolio Theory, Asset Pricing Models, and Market Efficiency\r\nFinancial Market Risks and Derivatives\r\nInternational Financial Management and Forex Risk Management\r\nDigital Finance\r\nThe coverage includes theory questions, numerical problems, and integrated case-based questions, all solved in an exam-ready format\r\nThe book follows a three-tier, exam-oriented structure:\r\n\r\nPreparation & Planning Layer \u2013 Module-wise marks distribution, trend analysis, and study material mapping to set clear preparation priorities\r\nPractice & Mastery Layer \u2013 Module-wise solved past examination questions covering all types of questions asked in the CMA Final\r\nExam Simulation Layer \u2013 Inclusion of a fully solved recent examination paper (December 2025) to facilitate complete exam-level practice\r\nThis structure ensures systematic progression from analysis to practice to performance","created_at":"2026-06-19 16:49:12","video":null},{"id":"82","title":"Taxmann cma final Direct Tax Laws and International Taxation (DIT) | CRACKER","price":"495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781867999_cma final dt.jpg","category":"Academic Books","type":"book","description":"Direct Tax Laws and International Taxation | CRACKER is a comprehensive, exam-oriented practice and revision resource meticulously designed for CMA Final \u2013 Group III | Paper 15. This book serves as a strategic companion for aspirants appearing in the June\/December 2026 examinations, offering in-depth coverage of fully solved past examination questions up to December 2025, carefully updated in line with the Assessment Year 2026\u201327. Developed with a clear focus on examination requirements, this CRACKER edition bridges the gap between conceptual understanding and scoring performance by combining solved papers, trend analysis, and structured alignment with the CMA Institute's Study Material, thereby enabling focused, efficient, and result-oriented preparation.\r\n\r\nThe Present Publication is the January 2026 Edition, authored by CA. Tarun Agarwal, with the following noteworthy features:\r\n\r\n[Exhaustive Coverage of Past Examination Questions] Includes fully solved CMA Final examination questions up to December 2025, presented with step-by-step, exam-oriented solutions\r\n[Module-wise Marks Distribution & Trend Analysis] Detailed analytical tables highlighting historical weightage, frequently tested modules, and evolving examination trends to help students prioritise preparation\r\n[Tabular Chapter Snapshots] Each chapter opens with a concise tabular summary, offering a quick overview of key provisions, concepts, and examinable areas for rapid recall and revision\r\n[Module-wise Comparison with CMA Study Material] Direct mapping of solved questions with the official CMA Study Material ensures syllabus completeness and strengthens conceptual alignment\r\n[Updated as per A.Y. 2026\u201327] All previous exam questions and answers have been modified and updated to reflect the latest applicable provisions, rates, amendments, and interpretations\r\nThe book comprehensively covers the entire syllabus of Direct Tax Laws and International Taxation as prescribed for CMA Final, through:\r\n\r\nSystematically arranged past examination questions with detailed solutions\r\nCoverage of Direct Taxes, including income computation, tax planning aspects, and procedural provisions\r\nInternational Taxation concepts tested in the CMA exams are addressed through exam-oriented problem-solving\r\nAnalytical insights into question frequency, marks allocation, and recurring themes\r\nUpdated treatment of provisions ensuring relevance for current and upcoming exam cycles\r\nThe structure of the book is as follows:\r\n\r\nModule-wise Organisation aligned with the CMA syllabus\r\nChapter-opening Summary Tables for instant orientation\r\nSolved Past Exam Questions presented in a logical sequence for progressive learning\r\nTrend & Marks Analysis Tables interwoven to guide exam strategy\r\nClear, Structured Answers drafted in a student-friendly, examiner-aligned presentation style","created_at":"2026-06-19 16:49:59","video":null},{"id":"83","title":"Taxmann cma final Strategic Performance Management and Business Valuation (SPMBV) | CRACKER","price":"695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781868054_cma final SPMBV.jpg","category":"Academic Books","type":"book","description":"Strategic Performance Management and Business Valuation \u2013 CRACKER (Previous Exams Solved Papers) is a precision-engineered, exam-oriented publication developed for CMA Final \u2013 Group IV | Paper 20A, applicable for the June\/December 2026 examinations. The book is designed to convert the extensive and analytical syllabus of strategic performance management and business valuation into a high-scoring, practice-driven preparation tool, firmly anchored in past examination questions up to December 2025. More than a conventional solved-papers book, this CRACKER integrates fully solved answers, module-wise marks intelligence, exam trend analysis, and direct alignment with ICMAI Study Material, enabling students to focus on high-probability areas, examiner expectations, and optimal answer presentation.\r\n\r\nThe Present Publication is the 2nd Edition, authored by CA. Tarun Agarwal & CA. Leena Lalit Parakh, with the following noteworthy features:\r\n\r\n[Fully Solved Past Examination Questions] Comprehensive coverage of CMA Final questions up to December 2025, with structured, step-by-step solutions prepared strictly as per exam-evaluation expectations\r\n[Module-wise Marks Distribution & Weightage Analysis] Analytical tables highlighting marks allocation and weightage trends across multiple examination attempts, enabling students to prioritise high-scoring modules\r\n[Previous Exams Trend Analysis] Exam-wise decoding of chapter recurrence, question patterns, marks split, and theory\u2013practical balance, providing clear insights into examiner focus areas\r\n[Chapter-opening Tabular Summaries] Concise tabular snapshots at the beginning of each chapter for quick orientation, revision, and last-minute recall\r\n[Module-wise Comparison with ICMAI Study Material] Direct mapping of each module and chapter with the corresponding ICMAI Study Material, ensuring seamless integration between conceptual learning and exam practice\r\nThe book offers complete coverage of the Strategic Performance Management and Business Valuation syllabus under Paper 20A, divided into two major sections:\r\n\r\nSection A \u2013 Strategic Performance Management\r\nPerformance, productivity, and efficiency analysis\r\nStrategic cost management and financial performance evaluation\r\nAdvanced performance measurement tools, including Balanced Scorecard, benchmarking, Six Sigma, Lean, TQM, TPM, DEA, and MIS in digital environments\r\nEconomic efficiency analysis, pricing decisions, and profit optimisation\r\nEnterprise Risk Management and Corporate Failure Analysis\r\nSection B \u2013 Business Valuation\r\nFundamentals and principles of business valuation\r\nLegal and regulatory framework governing valuation\r\nValuation approaches and methods\r\nValuation of assets and liabilities\r\nValuation in mergers, acquisitions, and strategic restructuring\r\nThe book also includes suggested answers for the most recent examination (December 2025), strengthening readiness for upcoming attempts.\r\nThe structure of the book is as follows:\r\n\r\nSyllabus-aligned, Module-wise Organisation for focused and systematic preparation\r\nChronological Inclusion of Past Exam Questions to track evolution in examiner approach\r\nExam-oriented Answer Formats, reflecting depth, language, and structure expected by CMA examiners\r\nFront-loaded Analytical Tools (marks distribution, trend analysis, Study Material mapping) to guide preparation strategy\r\nRevision-friendly Layout supporting multiple reading and practice cycles","created_at":"2026-06-19 16:50:54","video":null},{"id":"84","title":"Taxmann cs professional Corporate Restructuring Valuation & Insolvency (CRVI) | CRACKER","price":"575.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781868662_cs proff crvi.jpg","category":"Academic Books","type":"book","description":"Corporate Restructuring, Valuation & Insolvency \u2013 CRACKER is a precision-engineered, examination-intelligence manual for CS Professional \u2013 Group 2 | Paper 6, fully aligned with the New ICSI Syllabus (2022) and applicable for the June\/December 2026 examinations. The book is not designed as a conventional theory-driven textbook. Instead, it is editorially constructed as a marks-optimisation tool, built on a granular analysis of ICSI examination papers up to December 2025. Every chapter, question set, and answer format is shaped by how the Institute actually examines Corporate Restructuring, Valuation, and Insolvency\u2014particularly in the post-2023 environment where case studies, application-based valuation problems, and insolvency-driven restructuring scenarios dominate.\r\n\r\nThe Present Publication is the 4th Edition, authored by CS N.S. Zad and CS Divya Bajpai, with the following noteworthy features:\r\n\r\n[Fully Solved Previous Examination Questions] Covers all CS Professional Paper 6 questions up to December 2025, solved strictly in line with the latest ICSI examination pattern, marking logic, and presentation expectations\r\n[Topic-wise Arrangement of Past Exam Questions] Questions are organised chapter-wise instead of year-wise, enabling focused preparation of each examinable area without duplication or fragmentation\r\n[Updated Answers with Statutory and Judicial Alignment] All solutions are updated in accordance with relevant provisions of corporate law, valuation principles, and the Insolvency & Bankruptcy Code, supported by applicable case law wherever tested\r\n[Chapter-wise Marks Distribution] Each chapter is supported by historical marks data, clearly indicating its scoring weightage and relative importance in recent examinations\r\n[Previous Exams Trend Analysis] Year-wise trend tables identify examiner preferences across descriptive, practical, and case-study-based questions, allowing students to align effort with actual exam behaviour\r\n[Chapter-wise Comparison with ICSI Study Material] Every chapter is mapped directly to the corresponding ICSI Study Material chapter, ensuring syllabus traceability and eliminating the risk of under- or over-preparation\r\nThe book mirrors the three functional pillars of the Paper and covers the entire syllabus exclusively through solved examination questions:\r\n\r\nPart I \u2013 Corporate Restructuring\r\nTypes of corporate restructuring\r\nAcquisition of company\/business\r\nPlanning and strategy\r\nProcess of mergers and amalgamations\r\nDocumentation in merger & amalgamation\r\nAccounting in corporate restructuring\r\nTaxation and stamp duty aspects\r\nRegulation of combinations\r\nRegulatory approvals of schemes\r\nFast-track mergers\r\nCross-border mergers\r\nPart II \u2013 Valuation\r\nValuation of business & assets \u2013 I\r\nValuation of business & assets \u2013 II\r\nA clear distinction between descriptive valuation theory and computation-oriented practical questions, as reflected in exam trends\r\nPart III \u2013 Insolvency, Liquidation & Winding-up\r\nInsolvency framework under IBC\r\nApplication for Corporate Insolvency Resolution Process (CIRP)\r\nRole, functions, and duties of IP\/IRP\/RP\r\nResolution strategies\r\nConvening and conducting Committee of Creditors meetings\r\nPreparation and approval of resolution plans\r\nPre-packaged insolvency resolution process\r\nCross-border insolvency\r\nLiquidation (including failure of the resolution plan)\r\nVoluntary liquidation\r\nDebt recovery and SARFAESI\r\nWinding-up by Tribunal under the Companies Act, 2013\r\nStrike-off and restoration of the company\/LLP\r\nDedicated case-study-based questions, reflecting their increasing dominance in recent exams\r\nThe structure of the book is as follows:\r\n\r\nChapter-wise Marks Distribution & Trend Analysis to guide preparation sequencing\r\nTopic-wise Solved Questions aligned with examiner expectations\r\nStep-structured, Presentation-oriented Answers suitable for descriptive, practical, and case-study formats\r\nDirect Cross-reference to the ICSI Study Material chapters for every topic\r\nThis structure enables students to prepare backwards from the examination pattern, rather than forward from abstract theory","created_at":"2026-06-19 17:01:02","video":null},{"id":"85","title":"Taxmann cs professional Compliance Management Audit & Due Diligence (CMADD\/Due Diligence) | CRACKER","price":"345.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781868717_cs prof cmadd.jpg","category":"Academic Books","type":"book","description":"Compliance Management, Audit & Due Diligence \u2013 CRACKER is a rigorously engineered previous-examinations\u2013based mastery manual for CS Professional \u2013 Group 1 | Paper 3, aligned with the new ICSI syllabus and applicable for the June & December 2026 examinations. Unlike narrative textbooks or theory compendiums, this publication is architected as an exam-response system. Every chapter is built around how ICSI frames questions, allocates marks, and evaluates descriptive and practical answers in this paper. The book converts more than a decade of CS Professional examination history\u2014culminating in complete coverage up to the December 2025 attempt\u2014into a topic-wise, marks-mapped, answer-ready preparation framework.\r\n\r\nThe book recognises that Paper 3 is not tested as a compliance theory subject but as a professional application paper, where candidates are expected to demonstrate structured compliance thinking, audit reasoning, a due diligence orientation, and regulatory judgement within strict time and presentation constraints. Accordingly, every solution is drafted in ICSI-compliant language, format, and depth, reflecting contemporary examiner expectations.\r\n\r\nThe Present Publication is the 5th Edition, authored by CS Ankush Bansal, with the following noteworthy features:\r\n\r\n[Fully Solved Previous Examination Questions] The book provides complete, model-quality solutions to past CS Professional questions, drafted as per the latest examination pattern, answer-length expectations, and professional presentation standards\r\n[Topic-wise & Chapter-wise Question Classification] Past questions are systematically rearranged chapter-wise, enabling focused preparation instead of year-wise randomness. This allows students to master one chapter end-to-end from an exam perspective\r\n[Statutorily Updated, Case-Law-Backed Answers] All answers are updated in line with current statutory provisions, rules, regulatory practices, and relevant judicial pronouncements, ensuring legal accuracy for 2026 attempts\r\n[Chapter-wise Marks Distribution & Trend Analysis] Dedicated analytical tables show how often each chapter is tested, the marks allocated, and the nature of questions (descriptive\/practical)\u2014transforming preparation from intuition-based to data-driven\r\n[Chapter-wise Comparison with ICSI Study Material] A unique Study Material correlation matrix clearly maps each chapter of the book to the corresponding ICSI Study Material chapter, eliminating duplication and uncertainty\r\nThe book covers the entire Paper 3 syllabus, divided strictly in line with ICSI's marks allocation:\r\n\r\nPart I \u2013 Compliance Management (40 Marks)\r\nCompliance Framework\r\nDocumentation & Maintenance of Records\r\nSigning and Certification\r\nLegal Framework Governing Company Secretaries\r\nValues, Ethics and Professional Conduct\r\nNon-Compliances, Penalties and Adjudications\r\nReliefs and Remedies\r\nThis section focuses on governance architecture, compliance systems, ethical responsibility, adjudication mechanisms, and remedial frameworks, with questions frequently tested in 5-mark descriptive formats\r\nPart II \u2013 Audit & Due Diligence (60 Marks)\r\nConcepts of Various Audits (including forensic, systems, internal, performance audits, etc.)\r\nAudit Engagement\r\nAudit Principles and Techniques\r\nAudit Process and Documentation\r\nForming an Opinion & Reporting\r\nSecretarial Audit\r\nInternal Audit & Performance Audit\r\nPeer Review and Quality Review\r\nDue Diligence\r\nThis section reflects ICSI's emphasis on professional audit judgement, practical orientation, and structured reporting, with a mix of descriptive and application-based questions\r\nThe book follows a highly functional, exam-centric structure:\r\n\r\nAnalytical Tools, including:\r\nChapter-wise Marks Distribution\r\nPrevious Examination Trend Analysis\r\nChapter-wise Comparison with Study Material\r\nChapter-wise Question Banks, where each chapter contains:\r\nPast examination questions extracted and grouped logically\r\nModel answers drafted in exam-ready format\r\nClear structuring aligned with the ICSI evaluation methodology\r\nIntegrated Answer-writing Guidance, implicitly teaching:\r\nHow to open, structure, and conclude answers\r\nHow to balance statutory language with professional reasoning\r\nHow to manage marks vs time in descriptive questions\r\nThis makes the book suitable both for progressive study and last-month intensive revision","created_at":"2026-06-19 17:01:57","video":null},{"id":"86","title":"Taxmann cs professional Strategic Management & Corporate Finance (SMCF) | CRACKER","price":"545.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781868770_cs prof smcf.jpg","category":"Academic Books","type":"book","description":"Strategic Management & Corporate Finance \u2013 CRACKER is a comprehensive previous-examinations\u2013driven preparation manual for CS Professional \u2013 Group 2 | Paper 5, editorially engineered to mirror the ICSI's real examination mechanics rather than its theoretical syllabus outline. The book functions as an exam-decoding instrument, systematically converting historical question papers into a predictive preparation framework for the June and December 2026 examinations. Unlike narrative textbooks that explain concepts in abstraction, this publication is built on actual CS Professional examination questions, arranged topic-wise and chapter-wise, with fully updated, marks-oriented solutions. The core philosophy of the book is that Paper 5 is not tested as a theory subject, but as an applied, integrated, and strategically evaluated paper, where performance depends on issue identification, conceptual precision, structured presentation, and examiner-aligned language. The CRACKER edition is therefore designed not to teach 'what Strategic Management and Corporate Finance are,' but rather to show how ICSI examines them.\r\n\r\nThe Present Publication is the 4th Edition, authored by CS NS Zad and CS Divya Bajpai, with the following noteworthy features:\r\n\r\n[Complete Coverage of Previous Exams up to December 2025] Incorporates all relevant CS Professional examination questions, including descriptive, practical, and integrated case-study questions\r\n[Topic-wise & Chapter-wise Arrangement] Questions are reorganised by syllabus topics\u2014not exam sessions\u2014allowing focused preparation and elimination of redundancy\r\n[Fully Updated, Examiner-Oriented Solutions] Answers are updated with current strategic frameworks, corporate finance practices, regulatory references, and judicial principles wherever applicable\r\n[Chapter-wise Marks Distribution Tables] Dedicated analytics section showing actual marks allocation across June\/December 2024 and 2025 examinations, enabling data-backed prioritisation\r\n[Previous Exams Trend Analysis] A granular table mapping question type (descriptive\/practical), chapter recurrence, and marks volatility across multiple attempts\r\n[Chapter-wise Mapping with ICSI Study Material] A precise correlation table aligning each chapter of the book with the corresponding ICSI Study Material chapters, ensuring syllabus certainty\r\nThe book is divided into two fully integrated parts, reflecting the actual structure of Paper 5:\r\n\r\nPart I | Strategic Management (Chapters 1\u20136) \u2013 Covers the entire strategic management framework as tested by ICSI, including:\r\nStrategic management process and levels of strategy\r\nExternal and internal environment analysis\r\nBusiness policy and formulation of functional strategies\r\nStrategic analysis, planning, and choice\r\nCompetitive positioning and generic strategies\r\nManaging multi-business firms and strategic edge\r\nEach chapter includes repeatedly tested short notes, long descriptive answers, and applied case scenarios, solved in an exam-ready format\r\nPart II | Corporate Finance (Chapters 7\u201318) \u2013 Provides exhaustive question-based coverage of high-weightage finance areas, including:\r\nSources of corporate funding\r\nEquity fundraising and public issue procedures\r\nREITs and InvITs\r\nPrivate funding and non-fund-based financing\r\nDebt financing and procedural aspects\r\nForeign funding institutions and instruments\r\nIFSC listing and securities issuance\r\nRole of intermediaries in fundraising\r\nProject evaluation and financial decision-making\r\nThe finance section reflects the ICSI's strong tilt towards practical-cum-descriptive questions, with solutions structured to fetch maximum marks\r\nThe structure of the book is as follows:\r\n\r\nAnalytical Tools, including:\r\nChapter-wise marks distribution\r\nPrevious exams trend analysis\r\nChapter-wise comparison with ICSI Study Material\r\nEach chapter follows a Consistent Exam-centric Flow:\r\nActual exam questions (multiple attempts consolidated)\r\nClearly labelled alternatives ('Or' questions)\r\nStructured, point-wise answers aligned with the ICSI marking style\r\nBalanced treatment of theory, application, and case orientation\r\nLanguage, depth, and presentation calibrated to CS Professional answer-writing expectations","created_at":"2026-06-19 17:02:50","video":null},{"id":"87","title":"Taxmann cs professional Environmental Social & Governance (ESG) Principles & Practice | CRACKER","price":"395.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781868823_cs prof esg.jpg","category":"Academic Books","type":"book","description":"Environmental, Social & Governance (ESG) Principles & Practice \u2013 CRACKER is a purpose-built, examination-oriented question bank\u2014not a textbook. The entire body is a topic-wise compilation of past examination questions, reproduced as asked, answered in full, and refreshed to the current legal and regulatory position, so that a student who has finished reading the concepts can convert that reading into examination-ready answers.\r\n\r\nWhat distinguishes this paper\u2014and what the book is engineered around\u2014is that ESG is examined through descriptive, application-led questions rather than recall: detailed scenarios built on listed-company fact patterns (board composition under SEBI LODR, independent-director tenure and re-appointment, maximum directorships and penalties, secretarial-audit findings, risk registers) sit alongside concept questions, and each is answered in the point-wise, conclusion-led manner that earns marks. The answers carry their statutory anchors\u2014Companies Act 2013, SEBI (LODR) Regulations 2015, Secretarial Standards, SEBI\/MCA mandates and the relevant global frameworks\u2014rather than generic prose. Beyond the dated past-exam questions, the author has added a large set of 'Scoring Questions': high-probability questions that have not yet appeared in a dated paper but follow directly from the syllabus and the Study Material.\r\n\r\nThe Present Publication is the 6th Edition | June 2026, authored by CS Ankush Bansal, with the following noteworthy features:\r\n\r\n[Fully Solved Past-Exam Questions] Around 180 dated questions and sub-questions, each tagged with its session and marks, reproduced with complete, ready-to-write model answers that reflect the current descriptive, application-led format of the paper\r\n[Coverage Up to the June 2026 Exam] Every recent paper through June 2026 is captured and placed under the chapter to which it belongs\r\n[Answers Updated to Current Law & Case Laws] Model answers reflect the prevailing position under the Companies Act 2013, SEBI (LODR) Regulations 2015, applicable Secretarial Standards, and the latest SEBI\/MCA and global ESG mandates.\r\n[Author-Curated 'Scoring Questions'] About 159 high-probability, examinable questions beyond the dated papers, clearly flagged, to widen coverage of likely areas\r\n[Chapter-wise Marks Distribution Chart] A session-by-session marks table covering the last five sittings (June 2024 to June 2026), with a per-chapter average, so the student can see exactly where the marks concentrate\r\n[Previous Exams Trend Analysis] A question-number-level breakdown of those five papers (chapter, marks and category) for reading the examiner's pattern.\r\n[Chapter-wise Comparison with the Study Material] A one-to-one mapping of each book chapter to its corresponding Study Material (ICSI module) chapter, so the book slots in beside the official material without gaps\r\n[Fully Solved June 2026 Question Paper] Included at the end, worked in the same applied style as the live paper, opening with a multi-part case study (Alchemy Pharmaceuticals Ltd.) and running through governance, risk and reporting answers\r\nThe syllabus is delivered across three parts and 20 chapters, followed by the solved June 2026 paper. Indicative themes show the depth within each part:\r\n\r\nPart I \u2014 Governance and Sustainability (65 Marks)\r\nConceptual Framework of Corporate Governance\u2014definitions, theories (agency, stakeholder, stewardship), and governance in Indian scriptures (Vidur Niti, Shanti Parva)\r\nLegislative Framework of Corporate Governance in India\r\nBoard Effectiveness\/Building Better Boards\u2014board composition under SEBI LODR Reg. 17, independent-director tenure and re-appointment, IiAS proxy-advisory norms, performance evaluation, directorship limits and penalties\r\nBoard Processes through Secretarial Standards\r\nBoard Committees\u2014mandatory committees under the Companies Act 2013 vs SEBI LODR, and the role of the Audit, NRC, Stakeholders' Relationship, CSR and Risk Management Committees\r\nBuilding Better Boards (merged with Chapter 3)\r\nConcept of Governance in Professional Managed Company & Promoters Driven Company\r\nBoard Disclosures and Website Disclosures\r\nData Governance\u2014principles of integrity, transparency, accountability and ownership, audit, standardisation, change management and stewardship\r\nStakeholders Rights\r\nBusiness Ethics, Code of Conduct and Anti-Bribery\u2014Indian ethos (Sanathana Dharma), function-wise ethical issues, and the ICSI Anti-Bribery Code\r\nBoard's Accountability on ESG\u2014Board vs Management roles, what constitutes 'E', 'S' and 'G', and the Environmental & Social Management System (ESMS)\r\nEnvironment\r\nCorporate Social Responsibility (CSR)\r\nGreen Initiatives\r\nGovernance Influencers\u2014ICSI's role, the CCGRT, secretarial\/auditing standards, and ICSI governance awards\r\nEmpowerment of the Company Secretary Profession\r\nPart II \u2014 Risk Management (20 Marks)\r\nRisk Management\u2014definitions and the statutory mandate under Section 134(3), risk evaluation and quantification, risk-transfer mechanisms, types of risk, risk-identification tools, the Chief Risk Officer role, crisis management, business continuity planning, and internal controls\r\nPart III \u2014 Environment & Sustainability Reporting (15 Marks)\r\nSustainability Audit; ESG Rating; Emerging Mandates from Government and Regulators\u2014sustainability-audit evolution, ESG ratings, and a survey of Indian and global mandates (SEBI's BRR\u2192BRSR, EU SFDR and EU Taxonomy, the German Supply Chain Act, the Dutch Climate Agreement, Japan's governance code, Canadian Securities Administration, ISO 26000, and the role of the Chief Sustainability Officer)\r\nIntegrated Reporting Framework; GRI Framework; BRS Reporting\u2014the IR framework's seven guiding principles and value-creation model, the GRI framework, IFRS\/IASB and ISSB context, and BRSR (including BRSR vs BRR)\r\nSolved Paper \u2014 June 2026 (Suggested Answers)\r\nThe book is sequenced as an analytical layer, a solved-practice body, and a closing self-test:\r\n\r\nPlanning Layer \u2014 The Chapter-wise Marks Distribution chart, the Previous Exams Trend Analysis and the Study-Material Comparison sit upfront, so revision can be planned before the chapters are opened\r\nPart \u2192 Chapter \u2192 Sub-Topic Flow \u2014 The three parts follow the syllabus architecture, and within each chapter the questions are clustered under named sub-headings (for example, Board Composition, Mandatory Committees, ESG \u2013 The Way Ahead) so related questions are practised together\r\nConsistent Question-and-Answer Unit \u2014 Each question shows its session and marks (or a Scoring Question tag); differently worded variants across sessions are joined by 'OR' so one answer prepares the student for every form; answers are point-wise, use tables where a comparison or list aids recall, and close with a conclusion\r\nApplied Questions \u2014 Multi-part case-study questions are reproduced with their full fact pattern, training the student in the scenario-reading the paper demands\r\nSolved Paper \u2014 The June 2026 paper appears in full as an end-to-end test against fresh questions","created_at":"2026-06-19 17:03:43","video":null},{"id":"89","title":"Taxmann cs professional Drafting Pleadings & Appearances (Drafting\/DPA) | CRACKER","price":"425.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781869033_cs prof drafting.jpg","category":"Academic Books","type":"book","description":"Drafting Pleadings & Appearances \u2013 CRACKER (Previous Exams Solved Papers) is a rigorously structured, exam-intelligence manual for CS Professional \u2013 Group 1 | Paper 2, designed to translate more than a decade of ICSI examination behaviour into a high-precision drafting and advocacy preparation tool. This CRACKER is editorially engineered around actual examination questions, their evolving patterns, and the manner in which ICSI evaluates drafting, pleadings, petitions, and professional appearances. The book systematically converts past examination papers up to December 2025 into a topic-wise, trend-mapped, and marks-oriented preparation framework, enabling students to focus on what is consistently examinable rather than what is merely academic. This Edition reflects the current structure of the CS Professional syllabus, integrates statutory and procedural accuracy, and incorporates chapter-wise marks analytics that reveal examiner preferences across June and December attempts\u2014making it a decisive tool for the June\/December 2026 examinations.\r\n\r\nThe Present Publication is the 4th Edition, authored by CS Ankush Bansal, with the following noteworthy features:\r\n\r\n[Fully Solved Past Examination Questions] Covers all relevant CS Professional examination questions up to December 2025, with answers drafted strictly in the format, tone, and legal articulation expected by ICSI examiners\r\n[Topic-wise Arrangement of Questions] Questions are reorganised chapter-wise and topic-wise, allowing students to clearly see which drafting areas\u2014such as pleadings, SEBI adjudications, or Companies Act petitions\u2014are repeatedly tested\r\n[Statutorily & Judicially Updated Answers] Solutions are updated in line with current statutory provisions, procedural requirements, and applicable case law, ensuring legal defensibility and examination relevance\r\n[Chapter-wise Marks Distribution Analytics] Dedicated tables analyse marks allocation across chapters over multiple attempts, revealing high-weightage areas such as:\r\nLaws relating to Drafting & Conveyancing\r\nAdjudications and Appeals under SEBI Laws\r\nApplications, Petitions & Appeals under the Companies Act 2013\r\n[Previous Exams Trend Analysis] Multi-year trend tables map question type (descriptive\/practical), repetition frequency, and marks allocation, enabling data-driven preparation\r\n[ICSI Study Material Cross-Mapping] Each chapter is explicitly mapped with the corresponding ICSI Study Material chapter, ensuring syllabus fidelity and eliminating redundant study\r\nThe book comprehensively covers both Drafting & Conveyancing and Pleadings & Appearances, exactly as examined by ICSI:\r\n\r\nPart I \u2013 Drafting & Conveyancing\r\nTypes of Documents\r\nGeneral Principles of Drafting\r\nLaws relating to Drafting and Conveyancing\r\nDrafting of Agreements, Deeds and Documents\r\nDrafting of Commercial Contracts\r\nDocuments under the Companies Act 2013\r\nArt of Opinion Writing\r\nCommercial Contract Management\r\nPart II \u2013 Pleadings & Appearances\r\nJudicial and Administrative Framework\r\nPleadings\r\nArt of Advocacy and Appearances\r\nApplications, Petitions and Appeals under the Companies Act 2013\r\nAdjudications and Appeals under SEBI Laws\r\nAppearance before other Regulatory and Quasi-Judicial Authorities\r\nEach topic is illustrated exclusively through exam-tested questions, ensuring that students practise only what has demonstrated examination relevance\r\nThe structure of the book is as follows:\r\n\r\nFront-loaded Analytics Section comprising:\r\nChapter-wise Marks Distribution\r\nPrevious Exams Trend Analysis\r\nChapter-wise Comparison with ICSI Study Material\r\nChapter-wise Question Compilation, where each chapter includes:\r\nPast examination questions segregated by attempt\r\nFully solved answers reflecting professional drafting style and legal sequencing\r\nPractical and descriptive classification as per the ICSI pattern\r\nLogical Progression from Drafting Fundamentals to Advanced Pleadings, mirroring the way ICSI tests conceptual depth and professional application","created_at":"2026-06-19 17:07:13","video":null},{"id":"90","title":"Taxmann ca foundation Accounting (Accounts) | CRACKER","price":"645.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940054_ca foundation cracker acc.jpg","category":"Academic Books","type":"book","description":"Accounting \u2013 CRACKER (Previous Exams Solved Papers) is a chapter-wise compilation of 735+ solved questions covering every CA Foundation examination held to date, including all nineteen attempts from May 2018 through May 2026. It is prepared in strict alignment with the latest ICAI syllabus and study material. The book consolidates the full spectrum of descriptive paper content, including theory questions, practical problems, short notes, distinction-based questions, and true\/false statements, into a single structured practice resource. Answers are presented in a step-wise, working-note-supported manner expected in the examination. Its purpose is to take students beyond knowing the subject to writing it, building speed, accuracy, presentation and trend awareness across all 23 chapters of Paper 1.\r\n\r\nThe Present Publication is the 17th Edition, authored by Dr S.K. Agrawal & CA. Manmeet Kaur, with the following noteworthy features:\r\n\r\n[Every Past Exam Solved] 340+ attempt-and-marks citations spanning all nineteen CA Foundation examinations held since the paper's inception, May 2018 to May 2026, fully updated with questions from the May 2026 paper\r\n[Attempt-and-Marks Tagging] Every past-exam question carries its source with marks; questions re-tested across attempts display consolidated tags (e.g., [June 2024, 1 Mark]; [May 2026, 3 Marks]), and [Modified] flags identify questions adapted from ICAI's originals\r\n[Selected RTPs & MTPs of ICAI] 100+ Revision Test Paper and 70 Mock Test Paper from the January 2025 to May 2026 cycles, integrated chapter-wise so practice extends to the question patterns ICAI itself signals\r\n[300+ Additional Important Questions] A substantial authors' question bank beyond the tagged sources, including 40+ citations from CA Intermediate exams, RTPs and MTPs, covering examinable areas students cannot afford to leave unpractised\r\n[Marks Distribution Charts] A uniquely designed chapter-wise chart of the last nine attempts (June 2023 to May 2026), coding every question as Practical (P), Theoretical (T) or True\/False (T\/F), flagging compulsory questions [C] and stating marks, a one-glance map of where weightage and compulsory questions concentrate\r\n[Mapping with ICAI Study Material] A chapter-wise comparison table linking each of the book's 23 chapters to the exact chapter and unit of the ICAI Study Material (e.g., Accounting Process \u2194 Ch. 2, Units 1\u20135; the six company-accounts chapters \u2194 Ch. 11, Units 1\u20136), enabling seamless cross-referencing during preparation\r\n[Exam-Ready Solutions] Answers drafted in a complete, presentation-oriented format, point-wise theory answers, tabular distinctions, and practical solutions supported by 135+ working notes that model how answers should be reproduced in the answer sheet\r\nThe book spans all 23 chapters of the CA Foundation Accounting syllabus:\r\n\r\nTheoretical Framework\r\nMeaning & Scope of Accounting | Accounting Concepts, Principles & Conventions | Accounting Standards | Accounting Policies | Accounting as a Measurement Discipline \u2013 Valuation Principles, Accounting Estimates | Capital and Revenue Expenditure | Contingent Assets and Contingent Liabilities\r\nAccounting Process & Adjustments\r\nAccounting Process (Journal, Ledger, Trial Balance, Cash Book, Subsidiary Books) | Bank Reconciliation Statement | Bills of Exchange (Trade & Accommodation Bills) | Rectification of Errors | Inventory Valuation | Depreciation\r\nPreparation of Final Accounts\r\nFinal Accounts | Partnership | Accounting from Incomplete Records | Not-for-Profit Organisation\r\nCompany Accounts\r\nShares | Debentures | Financial Statement of Companies [Schedule III] | Accounting for Bonus Issue & Right Issue | Redemption of Preference Shares | Redemption of Debentures\r\nThe heaviest practice concentrations mirror exam weightage\u2014Partnership (105 questions), Accounting Process (64 questions), Not for Profit Organisation (58 questions) and Final Accounts (52 questions).\r\nThe book follows a strictly exam-aligned architecture:\r\n\r\nFormat-wise Organisation \u2014 Each chapter consolidates all relevant questions at one place, organised by format\u2014Descriptive Questions, Short Notes, Differences, True or False, and Practical Questions\u2014as applicable to that chapter\r\nBoxed Question Layout \u2014 Questions appear as boxed headers with the attempt-and-marks tag right-aligned, followed immediately by the complete solution; chapters with distinct examinable parts carry sub-sections with independent numbering (e.g., Trade Bill and Accommodation Bill within Bills of Exchange)\r\nSix-Chapter Company-Accounts Split \u2014 The company-accounts portion is deliberately split into six focused chapters\u2014mirroring the six units of ICAI's Chapter 11\u2014so each examinable area gets standalone treatment\r\nOpening Planning Tools \u2014 Two planning tools open the book before chapter-level practice begins: the Chapter-wise Marks Distribution of Past Examinations and the Chapter-wise Comparison with Study Material","created_at":"2026-06-20 12:50:54","video":null},{"id":"91","title":"Taxmann ca foundation Quantitative Aptitude (Maths, LR & Stats) | CRACKER","price":"745.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940104_ca foundation cracker qa.jpg","category":"Academic Books","type":"book","description":"Quantitative Aptitude \u2013 CRACKER (Previous Exam Solved Papers) CA Foundation | Paper 3 is a comprehensive question bank prepared in conformity with the latest syllabus and applicable for the September 2026 and January 2027 exams. The book compiles 2,200+ fully solved, memory-based questions from past examinations\u2014covering over a decade of attempts, comprehensively from 2015 onwards and updated up to and including the May 2026 exam\u2014along with selected questions from ICAI's Revision Test Papers (RTPs) and Mock Test Papers (MTPs), arranged chapter-wise across the paper's three components, i.e., Business Mathematics, Logical Reasoning and Statistics. It is built around the author's signature calculator-driven solving approach, in which solutions include actual button-press sequences and reverse-solving techniques suited to the speed demands of an objective-type paper.\r\n\r\nThe Present Publication is the 17th Edition, authored by Kailash Thakur, with the following noteworthy features:\r\n\r\n[Attempt-wise Tagging] Every past exam question carries its source tag, and questions repeated across attempts and ICAI test papers carry dual tags (e.g., [May 2026] [RTP May 2026]), revealing recurrence patterns at a glance\r\n[Selected RTPs & MTPs] 200+ questions sourced from ICAI's Revision Test Papers and Mock Test Papers, including recent cycles such as RTP May 2026 and MTP Jan. 2026\r\n[Additional Questions in Selected Chapters] Dedicated 'Model Exam Questions (for Practice)' banks with answer keys\u201449 MCQs in Calculus (Limit & Continuity) and 160 MCQs in Sampling Theory of Estimation\u2014supplementing the two newly introduced chapters where the pool of past exam questions is otherwise thin\r\n[Chapter-wise Marks Distribution] An attempt-wise analysis of marks allotted to each of the 28 chapters across nine past exams (June 2023 \u2013 May 2026), with per-chapter averages that make the 40:20:40 sectional weightage and high-yield chapters visible at a glance\r\n[Chapter-wise ICAI Mapping] A ready comparison table mapping all 28 chapters of the book to the corresponding chapters of the ICAI Study Material\r\n[Calculator & Shortcut Tricks] Nearly 150 calculator-trick blocks showing the exact button sequence\u2014concentrated where computation is heaviest, viz., Compound Interest, Annuity and Central Tendency\u2014alongside the author's GBC ('Go by Choices') technique for reverse-solving MCQs from the options\r\n[Concise Concept Recap with Examples] Each chapter opens with crisp theory, formulas, remarks, and 130+ worked examples across the book, allowing quick revision without a separate textbook\r\nThe book spans 28 chapters organised under the three components of Paper 3, with the largest question banks concentrated in the highest-weightage chapters:\r\n\r\nBusiness Mathematics \u2014 Chapters 1\u201315 | 394 Pages\r\nRatio & Proportion | Indices | Logarithm | Linear Equation | Quadratic Equation | Inequalities | Mathematics of Finance \u2013 Simple Interest, Compound Interest & Annuity | Permutations and Combinations | Sequence & Series | Sets, Function & Relation | Calculus (Limit & Continuity) | Differential Calculus | Integration\r\nLogical Reasoning \u2014 Chapters 16\u201319 | 168 Pages\r\nNumber Series, Coding & Decoding | Direction Tests | Seating Arrangement | Blood Relations\r\nStatistics \u2014 Chapters 20\u201328 | 285 Pages\r\nDescription of Data | Central Tendency | Measures of Dispersion | Probability | Probability (Theoretical) Distribution | Sampling Theory of Estimation | Correlation | Regression Analysis | Index Numbers\r\nThe structure of the book is as follows:\r\n\r\nOpening Reference Tables \u2014 The book opens with two reference tables\u2014the chapter-wise marks distribution of nine past attempts and the chapter-wise comparison with the ICAI Study Material\u2014that together work as a study-planning dashboard\r\nUniform Chapter Anatomy \u2014 Every chapter follows a consistent flow\u2014a concise concept and formula recap with worked examples, followed by a dedicated section of memory-based past exam questions with solutions, presented in the MCQ format of the actual paper\r\nInline Solutions \u2014 Solutions appear directly below each question, so practice and verification happen on the same page without flipping to a separate answers section\r\nPractice Banks in New Chapters \u2014 In the two newly added syllabus chapters, a 'Model Exam Questions (for Practice)' bank with consolidated answer keys follows the solved section for additional drilling","created_at":"2026-06-20 12:51:44","video":null},{"id":"92","title":"Taxmann ca foundation Business Laws (Law) | CRACKER","price":"475.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940149_ca foundation cracker bl.jpg","category":"Academic Books","type":"book","description":"Business Laws \u2013 CRACKER (Previous Exams Solved Papers) is Taxmann's chapter-wise compilation of solved questions from past CA Foundation examinations for Paper 2 \u2013 Business Laws, prepared in accordance with the syllabus under the New Scheme of Education & Training of ICAI. The book distils eight years of examination history, covering every attempt from May 2018 to May 2026, into a single, classified practice resource. Each question is source-tagged, answered in examination style, and supplemented with additional important questions, selected RTPs\/MTPs, and attempt-wise trend analysis that shows students exactly where ICAI allocates marks.\r\n\r\nThe Present Publication is the 17th Edition, authored by Dr S.K. Agrawal & CA. Manmeet Kaur, with the following noteworthy features:\r\n\r\n[650+ Solved Questions, Including the May 2026 Exam] A comprehensive bank of past examination questions drawn from every attempt between May 2018 and May 2026\u2014covering the earlier and current scheme wherever relevant to the present syllabus\u2014each solved with a suggested answer in examination style\r\n[Complete Examination Footprint on Every Question] Each question carries its full source trail\u2014attempt(s), marks and RTP\/MTP appearances (e.g., [June 2022, 4 Marks; RTP Jan. 2025; RTP Sept. 2025; MTP Jan. 2026])\u2014so students can instantly see which questions ICAI repeats, and how often\r\n['OR'-Grouped Question Variants] 90+ alternatively worded versions of the same question from different attempts are clubbed under a single answer, training students to recognise one concept behind many phrasings\r\n[Additional Important Questions] Fresh practice questions are interspersed throughout every chapter to cover examinable areas beyond what has already been asked\r\n[Selected RTPs & MTPs of ICAI] Extensive coverage of questions from ICAI's Revision Test Papers (up to the May 2026 RTP) and Mock Test Papers (up to the Jan. 2026 series)\r\n[Uniquely Designed Marks Distribution Charts] Chapter-wise, attempt-wise marks analysis of the last nine examinations (June 2023 \u2013 May 2026), segregated into Short Answer Type (2\/3\/4 marks), Long Answer Type (5\/6\/7 marks) and Case Studies, with compulsory questions flagged\u2014making patterns visible at a glance, such as a compulsory question drawn from the Companies Act 2013 in all nine attempts (a case study in eight of them), and the two new-scheme additions (Indian Regulatory Framework and the Negotiable Instruments Act) examined in every attempt since June 2024\r\n[Chapter-wise Mapping with ICAI Study Material] A comparison table linking every chapter of the book to the corresponding chapter and unit of the ICAI Study Material for seamless cross-referencing\r\n[All Major Question Formats] Long-answer\/descriptive questions, short-answer questions, case studies, 'distinguish between' questions and short notes\u2014mirroring how the paper is actually framed\r\n[Answer-Writing Guidance] A dedicated 'Note to Students' explains the three-part Provision\u2013Connection\u2013Conclusion technique for case studies\u2014state the legal provision, connect it to the facts, and conclude with the remedy\u2014the same method followed in answers across the book\r\n[Landmark Case Laws Integrated] Answers are anchored in statutory provisions and reinforced with leading judicial precedents\u2014Carlill v. Carbolic Smoke Ball Co., Hadley v. Baxendale, Daimler Co. v. Continental Tyre, Gilford Motor Co. v. Horne, and others\u2014building the legal-language answering style examiners reward\r\nThe book covers the entire syllabus of CA Foundation Paper 2 across seven units:\r\n\r\nUnit I | Indian Regulatory Framework\r\nIndia's legal architecture, sources of law, the law-enforcing framework, hierarchy of the judiciary, and the roles of key ministries and regulatory bodies\r\nUnit II | Indian Contract Act 1872\r\nThe largest unit, spread over thirteen chapters\u2014Nature of Contract, Offer & Acceptance, Capacity to Contract, Consideration, Free Consent, Legality of Object & Consideration, Void Agreements, Contingent & Quasi-Contracts, Performance of a Contract, Discharge of a Contract, Indemnity and Guarantee, Bailment and Pledge, and Agency\r\nUnit III | Sale of Goods Act 1930\r\nFormation of the Contract of Sale, Conditions & Warranties, Transfer of Ownership, and Unpaid Seller\r\nUnit IV | Indian Partnership Act 1932\r\nGeneral Nature of a Partnership, Relations of Partners, and Registration of a Firm & Dissolution of a Firm\r\nUnit V | Limited Liability Partnership Act 2008\r\nNature, incorporation and operation of LLPs\r\nUnit VI | The Companies Act 2013\r\nThe single largest chapter of the book (90+ questions), covering corporate personality and lifting of the corporate veil, classes of companies (including OPCs, guarantee and Section 8 companies), memorandum and articles, share capital and its kinds, and the doctrines of ultra vires, constructive notice and indoor management\r\nUnit VII | The Negotiable Instruments Act 1881\r\nPromissory notes, bills of exchange, cheques, dishonour and Section 138 prosecution, with answers applying the provisions to practical scenarios\r\nThe structure of the book is as follows:\r\n\r\nUnit & Chapter Architecture \u2014 The book is organised into 7 units\u2014mirroring the seven chapters of the ICAI Study Material\u2014which are further split into 24 exam-oriented chapters, with the Indian Contract Act alone spanning thirteen\r\nOpening Sections \u2014 The preliminary pages comprise the Note to Students, the Chapter-wise Marks Distribution of Previous Examinations, and the Chapter-wise Comparison with Study Material\r\nFormat-wise Question Grouping \u2014 Within the chapters, questions are grouped into Long Answer Questions, Short Answer Questions and Case Studies (as applicable), supplemented at select places by dedicated 'Differences' sections\r\nProvision-first Answer Framework \u2014 Answers reproduce the statutory provision first and close with an applied conclusion\u2014over 175 answers culminate in the signature 'Thus, applying the above-stated provisions\u2026' reasoning\r\nHint-based Answers \u2014 At select places, concise hint-based answers (140+ across the book) provide a short reference to the applicable provision and conclusion\u2014a deliberate design choice, explained by the authors, to balance brevity with wider question coverage\r\nGuidance on the Evolving Paper Pattern \u2014 A note accompanying the marks charts cautions that ICAI has begun integrating concepts from multiple chapters into single questions, so the chapter-wise tally is indicative\u2014itself a useful steer on how the paper is evolving","created_at":"2026-06-20 12:52:29","video":null},{"id":"93","title":"Taxmann ca foundation Business Economics (Economics) | CRACKER","price":"485.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940192_ca foundation cracker be.jpg","category":"Academic Books","type":"book","description":"Business Economics \u2013 CRACKER is an examination-oriented, solved question bank and revision companion for Paper 4 of the CA-Foundation course under ICAI's new scheme of education and training. Paper 4 is a 100-mark, objective-pattern paper, and this book is engineered end-to-end around that reality: it converts the entire prescribed syllabus into the exact form in which it is examined\u2014worked, exam-style objective questions\u2014so that the student's effort goes directly into building answering speed, accuracy, and recall rather than into re-reading theory.\r\n\r\nWhat distinguishes the book is the breadth and provenance of its question set. It consolidates, into one topic-wise stream of practice, three distinct streams of questions: genuine past examination questions drawn from a long run of past attempts, selected Revision Test Papers (RTPs) and Mock Test Papers (MTPs) released by ICAI, and a curated layer of additional important questions framed by the author. The result is a single source a student can rely on for daily practice through the study term and, just as importantly, for intensive last-mile revision in the final weeks before the attempt. The book's intent is consistent throughout: maximum relevant, correctly-solved practice, mapped cleanly onto the syllabus and the marking pattern.\r\n\r\nThe Present Publication is the 17th Edition | June 2026, authored by Dr Ritu Gupta. The book's value lies in how it sources, structures, and verifies its questions. Its principal features are:\r\n\r\n[Solved Past Examination Questions (including the May 2026 Exam)] A deep, historical run of previous-attempt questions (extending back several years and continuing right up to the latest paper), each presented with its answer, so students rehearse against questions the examiner has actually set across many sittings\u2014not just the most recent one\r\n[Additional Important Questions for the Exam] A curated layer of high-probability questions, compiled by the author beyond the official papers, to cover examinable concepts and close the gaps that past papers leave\r\n[Selected ICAI RTPs & MTPs] Relevant questions lifted from the Institute's own Revision Test Papers and Mock Test Papers and woven in topic-wise, extending to the 2026 cycle (including the RTP for May 2026), so students practise the Institute's latest releases\r\n[3,000+ Solved Objective Questions] An extensive bank across the ten chapters, in the formats the paper uses: standard multiple-choice questions, statement-completion (fill-in-the-blank) items, matching questions, and assertion\u2013reason questions\r\n[Chapter-wise Sub-topic Division] Every chapter is split into its constituent units and, within each unit, into named topic headings (for example, within Demand & Supply: Meaning of Demand, Determinants of Demand, Demand Function, Law of Demand, Price Elasticity of Demand), giving genuinely granular, concept-level practice\r\n[Chapter-wise Marks Distribution of Past Exams] An up-front table covering seven recent New-Syllabus sittings (May 2024 to May 2026) with chapter-wise averages, so students can prioritise high-weight areas\r\n[Chapter-wise Mapping with ICAI Study Material] A comparison table linking each chapter of this book to the corresponding chapter of ICAI's study material, so the book sits alongside official resources without friction\r\n[Answer Keys with 'Hints of Selected Questions'] Each chapter closes with a consolidated answer key followed by concise hints and reasoning on selected items, enabling both quick verification and an understanding of the logic behind harder answers\r\nThe book covers the complete Business Economics syllabus across 10 chapters (100 marks), with most chapters organised into units and each unit further broken into topic-wise question sets:\r\n\r\nNature and Scope of Business Economics\r\nUnit 1: Introduction\r\nUnit 2: Basic Problems of an Economy and the Role of the Price Mechanism\r\nTheory of Demand and Supply\r\nUnit 1: Law of Demand & Elasticity of Demand\r\nUnit 2: Theory of Consumer Behaviour\r\nUnit 3: Supply\r\nTheory of Production and Cost\r\nUnit 1: Theory of Production\r\nUnit 2: Theory of Cost\r\nPrice Determination in Different Markets\r\nUnit 1: Meaning & Types of Markets\r\nUnit 2: Determination of Prices\r\nUnit 3: Price-Output Determination under Different Market Forms\r\nBusiness Cycles\r\nMeaning, phases, features, types and theories of business cycles (standalone chapter)\r\nDetermination of National Income\r\nUnit 1: National Income Accounting\r\nUnit 2: The Keynesian Theory of Determination of National Income\r\nPublic Finance\r\nUnit 1: Fiscal Functions\u2014An Overview, and Centre\u2013State Finance\r\nUnit 2: Market Failure\/Government Intervention to Correct Market Failure\r\nUnit 3: The Process of Budget Making\u2014Sources of Revenue, Expenditure Management and Management of Public Debt\r\nUnit 4: Fiscal Policy\r\nMoney Market\r\nUnit 1: The Concept of Money Demand and Important Theories\r\nUnit 2: Concept of Money Supply\r\nUnit 3: Monetary Policy\r\nInternational Trade\r\nUnit 1: Theories of International Trade\r\nUnit 2: The Instruments of Trade Policy\r\nUnit 3: Trade Negotiations\r\nUnit 4: Exchange Rate and its Economic Effects\r\nUnit 5: International Capital Movements\r\nIndian Economy\r\nThe contemporary structure of the economy, together with reform and policy developments, and current government schemes and initiatives (standalone chapter)\r\nThe book follows a navigation-first architecture built around a single, repeatable study loop\u2014size up, practise, verify\u2014applied uniformly across all ten chapters:\r\n\r\nTwo Planning Tables \u2014 It opens with a chapter-wise distribution of marks for recent sittings (with averages) and a chapter-wise comparison with ICAI's study material, so the student can set priorities and align the book with official resources before starting\r\nThree-level Chapter Architecture \u2014 Each chapter descends through three levels\u2014chapter \u2192 unit \u2192 named topic heading\u2014so practice tracks the logical build-up of the syllabus, and a student can isolate a single concept at will\r\nSource-tagged Question Stream \u2014 Within each topic, the questions are presented as a layered, tagged stream: authentic past-exam questions carry their sitting (e.g., [May 2026]), Institute questions carry their release (e.g., [RTP May 2026], [MTP Jan. 2025]), and the remainder are the author's additional important questions\u2014so the student can see, at a glance, the origin of each item\r\nAnswer Key & Hints \u2014 Each chapter ends with a consolidated Answer Key followed by 'Hints of Selected Questions,' allowing immediate self-assessment and clarification of difficult items without interrupting the flow of practice","created_at":"2026-06-20 12:53:12","video":null},{"id":"94","title":"Taxmann cs executive Capital Market & Securities Laws (CMSL) | CRACKER","price":"495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940439_cs exe capital market.jpg","category":"Academic Books","type":"book","description":"Capital Market & Securities Laws \u2013 CRACKER is the exam-oriented companion to the CS-Executive (Group 2 | Paper 5) paper. It compiles the previous examination questions set by the Institute of Company Secretaries of India (ICSI), rearranges them topic by topic, and answers each one in full, written strictly to the latest examination pattern of the paper, including the case-study-based questions that now carry a fixed weight in every sitting.\r\n\r\nThe method is deliberately practical: rather than studying the law in the abstract, the candidate works through the exact questions ICSI has asked, sees the depth and structure expected of a model answer, and learns to apply the securities laws to descriptive, problem-based and scenario-based situations alike. Across the book the answers are anchored in authority\u2014exact section, regulation and SEBI-circular references, supported by tribunal and judicial precedent\u2014so that solutions read the way the examiner expects them to. This Edition is applicable for the December 2026 and June 2027 examinations.\r\n\r\nThe Present Publication is the 7th Edition | June 2026, authored by CS N.S. Zad, with the following noteworthy features:\r\n\r\n[Fully Solved Past-Exam Questions] Answered to the latest examination pattern; every question is worked out in full, showing the expected depth, structure and statutory referencing of a model answer\r\n[Topic-wise Arrangement] Past questions up to and including the June 2026 examination are regrouped under the relevant topic, so everything ICSI has asked on a point sits together for focused revision\r\n[Worked Practical & Numerical Problems] Net-asset-value and return computations with portfolio-valuation tables for mutual funds, plus dedicated problem sets on capital-market instruments and derivatives, each solved step by step\r\n[Answers Referenced to Source] Solutions cite the precise section, regulation and, where relevant, the exact SEBI circular by number and date, training the candidate to anchor every answer in authority\r\n[Grounded in Decided Matters] Answers draw on tribunal and judicial precedent (SAT, High Courts and the Supreme Court) and on SEBI informal-guidance and order matters, which is how the application-type and case-study questions are expected to be answered\r\n[Comparison Tables] 'Distinguish between' topics are laid out point-by-point for quick recall and clean reproduction in the exam\r\n[Chapter-wise Marks-Distribution Chart] Covering the recent sittings from 2021 to June 2026, with a per-chapter average to guide where revision time should go\r\n[Previous-Exams Trend Analysis] For the most recent sittings (December 2023 to June 2026), classifying each question by chapter, marks and category (descriptive vs practical) to reveal the recurring and high-yield areas\r\n[Comparison with the ICSI Study Material] A mapping of every chapter to its corresponding Study Material chapter, so the two can be used together without gaps\r\n[Updated with the Latest Law] The latest applicable provisions and amendments are integrated (including recent 2023\u20132025 changes to the regulatory framework), so answers reflect the position as it stands for the upcoming sittings\r\n[Dedicated Case-Study Chapter] Six fully solved, multi-part case studies, mirroring the application component that has consistently carried 20 marks in recent sittings\r\n[Solved June 2026 Paper] The complete question paper across Part I and Part II, reproduced with suggested answers for a full-length, current-pattern mock\r\nThe book is divided into two integrated parts, covering the full breadth of the Paper 5 syllabus:\r\n\r\nCapital Market\r\nBasics of the Capital Market \u2014 The organisational structure of the financial system and the role and functions of the securities market, together with the instruments and investor classes that populate it: alternative investment funds, private equity, high-net-worth individuals, pension funds, and foreign-currency convertible and exchangeable bonds\r\nSecondary Market in India \u2014 Stock markets and stock exchanges, book closure and record date, and quantitative practice on capital-market instruments and on derivatives\r\nSecurities Contracts (Regulation) Act 1956 \u2014 Its objects, applicability and defined terms\r\nSecurities and Exchange Board of India \u2014 Its objectives, duties and functions\r\nDepositories & Depository Participants \u2014 The depository system and the Depositories Act 1996, covering the dematerialised holding of securities and the role of depository participants\r\nSecurities-Market Intermediaries \u2014 Merchant bankers, custodians of securities, investment advisers, research analysts and foreign portfolio investors\r\nInternational Financial Services Centres Authority (IFSCA) \u2014 The importance, necessity, tax position and benefits of an IFSC, and the listing and trading of securities within it\r\nSecurities Laws\r\nIssue of Capital & Disclosure Requirements \u2014 Basic concepts of a securities issue, book-building, initial public offers, lock-in of securities, issuance conditions and procedure, the exit opportunity for dissenting shareholders, fast-track issues, preferential issues and bonus issues\r\nShare-Based Employee Benefits & Sweat Equity \u2014 It includes the related provisions of the Companies Act 2013\r\nIssue & Listing of Non-Convertible Securities \u2014 Along with the listing of privately placed debt\r\nListing Obligations & Disclosure Requirements \u2014 Applicability and disclosures, the various board committees and policies, related-party transactions, continuing obligations, and a set of questions framed around specific SEBI circulars\r\nSubstantial Acquisition of Shares & Takeovers \u2014 Applicability and objectives, the obligations under the Takeover Regulations, and the open-offer framework\r\nProhibition of Insider Trading \u2014 Restrictions on communication and trading by insiders, disclosure of trading, and the codes of fair disclosure and conduct\r\nProhibition of Fraudulent & Unfair Trade Practices \u2014 Relating to the securities market\r\nDelisting of Equity Shares \u2014 Including compulsory delisting\r\nBuy-Back of Securities \u2014 Its objectives and conditions, the tender-offer route, and the attendant obligations and exemptions\r\nMutual Funds \u2014 Basic concepts, their advantages and limitations, the SEBI (Mutual Fund) Regulations, and the computation of net asset value and returns\r\nCollective Investment Schemes \u2014 Along with the SEBI provisions that govern them\r\nCase Study Based Questions \u2014 A dedicated set of application-based case studies drawn from real SEBI guidance, regulatory orders and judicial matters\r\nThe book follows two parts that mirror the two limbs of the syllabus, followed by a dedicated case-study segment and the current solved paper:\r\n\r\nPart I | Capital Market (Chapters 1\u20137) \u2014 Basics of the capital market, the secondary market, the Securities Contracts (Regulation) Act, SEBI, depositories and depository participants, securities-market intermediaries, and the IFSCA\r\nPart II | Securities Laws (Chapters 8\u201318) \u2014 Issue of capital and disclosure requirements, share-based employee benefits and sweat equity, issue and listing of non-convertible securities, listing obligations and disclosure requirements, takeovers, insider trading, prohibition of fraudulent and unfair trade practices, delisting, buy-back, mutual funds and collective investment schemes\r\nCase Study Based Questions (Chapter 19) \u2014 Six standalone, multi-part case studies, fully solved, that test the securities-laws topics against extended, realistic fact patterns\r\nSolved Paper | June 2026 \u2014 The complete question paper across Part I and Part II, reproduced with suggested answers\r\nWithin each chapter, the internal architecture is uniform:\r\nTopic-wise Grouping \u2014 Past exam questions are arranged under topic headings, so all questions on a given concept appear together\r\nExam Tagging \u2014 Every question is tagged with the sitting(s) and marks in which it appeared (month, year and mark value), with repeat questions showing each appearance\r\nFully Worked Answers \u2014 Each question is followed by a complete solution setting out the governing provisions, regulation numbers and circular references, supported by distinguishing tables and step-by-step reasoning where useful\r\nTheory and Problems Together \u2014 Descriptive theory questions sit alongside practical and problem-based questions, with dedicated problem-and-solution groupings where the subject is quantitative (capital-market instruments, derivatives and net-asset-value computations) and, in the listing chapter, a separate set of circular-based questions\r\nAnalytical Front Matter and Closing Paper \u2014 The chapters are preceded by the analytical preliminary pages (the marks chart, the trend analysis and the Study Material comparison) and are closed by the June 2026 solved paper","created_at":"2026-06-20 12:57:19","video":null},{"id":"95","title":"Taxmann cs executive Company Law & Practice (Company Law) | CRACKER","price":"595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940531_cs exe company law jpg.jpg","category":"Academic Books","type":"book","description":"Company Law & Practice \u2013 CRACKER is a rigorously exam-oriented question-and-answer companion engineered to convert a candidate's reading of the Companies Act 2013 into the ability to write complete, authority-backed, marks-fetching answers under timed conditions.\r\n\r\nThe book's working method is application rather than instruction. It assembles several hundred previous examination questions from this paper\u2014reaching back over roughly two decades and current up to and including June 2026\u2014arranges them topic-wise within each chapter, and answers each one in the ICSI suggested-answer style.\r\n\r\nCrucially, the solutions are not abstract: they are pinned to the specific governing sections of the Companies Act 2013 and the relevant Rules, reinforced with leading judicial precedents, and\u2014reflecting the genuinely practical character of this paper\u2014they reference the actual MCA e-Forms and reproduce specimen drafting (notices, minutes, and board\/special resolutions) wherever the question calls for it. As the title signals, the book is built around case-study-based questions\u2014the integrated, scenario-driven problems that now carry the single largest block of marks\u2014supported by a dedicated chapter of such questions and by the most recent June 2026 solved paper.\r\n\r\nThis Edition has been revised to reflect the latest applicable provisions and amendments, making it current for candidates appearing in the December 2026 and June 2027 attempts.\r\n\r\nThe Present Publication is the 7th Edition | June 2026, authored by CS N.S. Zad & CS Divya Bajpai, with the following noteworthy features:\r\n\r\n[Hundreds of Solved Past-Exam Questions] Several hundred fully solved previous-exam questions, aligned to the latest examination pattern; every answer models the structured, provision-and-precedent presentation the ICSI examiner rewards, teaching not just what to write but how to write it\r\n[Topic-wise Arrangement (till June 2026)] Questions are grouped by concept rather than merely by year, with each tagged by its exam session and marks; questions that have recurred across sittings are consolidated (with an 'Or') and all their appearances are listed, so candidates instantly see how a theme has been tested over time\r\n[Answers Anchored to the Statute] Solutions are anchored to the specific governing provisions of the Companies Act 2013 and the relevant Rules, drawing on well over 150 distinct sections across the syllabus, so students learn to quote the exact authority rather than answer in generalities\r\n[Reinforced with Leading Case Law] The answers cite a broad body of landmark decisions, including Salomon v. Salomon & Co. Ltd., Foss v. Harbottle, Ashbury Railway Carriage & Iron Co. Ltd. v. Riche, Royal British Bank v. Turquand, Daimler Co. v. Continental Tyre & Rubber Co., and Gilford Motor Co. v. Horne, among many others\r\n[Strong Practical & Procedural Orientation] Solutions reference the actual MCA e-Forms (for example SH-4, AOC-4, MGT-7, MGT-14, DIR-3, ADT-1, CHG-1, DPT-3, BEN-1, INC-22) and reproduce specimen drafting\u2014notices, minutes, and board\/special resolutions\u2014mirroring the compliance and drafting demands of the paper\r\n[Chapter-wise Marks Distribution Chart] A consolidated table mapping marks awarded to each chapter across the June and December sittings from June 2021 to June 2026, with per-chapter averages, enabling sharp prioritisation of high-yield areas\r\n[Previous Exams Trend Analysis] A question-by-question breakdown of recent papers (chapter, marks, and whether the question was Practical or Descriptive), exposing the examiner's pronounced shift toward application-based and case-study problems\r\n[Chapter-wise Comparison with the ICSI Study Material] An explicit mapping of each Cracker chapter to the corresponding ICSI study-material chapter, so the book slots cleanly alongside the official reading without leaving gaps\r\n[Strong Case-Study Orientation] Built around the integrated, scenario-based questions that dominate the current paper, with a dedicated chapter devoted to them\r\n[Latest June 2026 Solved Paper] The most recent solved paper with suggested answers, giving candidates an accurate read of present-day difficulty and question framing\r\n[Fully Updated & Amended] Updated for the latest applicable provisions and amendments under the Companies Act 2013 and the relevant Rules\r\nThe book covers the full substantive and procedural sweep of the paper, including:\r\n\r\nFoundational Doctrines and Corporate Personality\r\nThe nature of a company, illegal associations, the doctrines of ultra vires, indoor management, constructive notice and alter ego, the circumstances for lifting the corporate veil, and the nationality, residence and citizenship of a company\r\nClassification of Companies\r\nPrivate, public, small, associate, holding and subsidiary, Section 8 (non-profit), government and foreign companies, and companies limited by shares, by guarantee, and unlimited; service of documents\r\nConstitutional Documents\r\nThe memorandum (situation\/registered-office, object, liability and capital clauses) and the articles of association, their alteration, and pre-incorporation contracts\r\nShare Capital and Securities\r\nIssue of shares at premium and at discount, sweat equity, shares with differential voting rights, rights issue, preferential allotment, bonus issue, employee stock options, and underwriting; reduction of capital and buy-back; the prospectus regime (shelf, red-herring and abridged prospectus); allotment, share certificates, calls, forfeiture, transfer and transmission, and the depository system\r\nMembership\r\nMembers versus shareholders, cessation and expulsion, registers and index of members and debenture-holders, members' rights and variation of rights, nomination, beneficial interest and significant beneficial owners, and borrowing powers (intra vires\/ultra vires)\r\nDebt Funding and Deposits\r\nIssue and redemption of debentures, and the deposits framework (definition, applicability, ceilings, interest, and procedural compliance)\r\nCharges\r\nCreation, registration and the consequences of non-registration, modification and satisfaction, and the register of charges\r\nProfits and Dividends\r\nDeclaration of dividend (including out of reserves and the question of dividend out of capital profits), the Investor Education and Protection Fund, and penalties for default\r\nAccounts and Audit\r\nFinancial statements, re-opening and voluntary revision, the National Financial Reporting Authority and accounting standards, filing with the Registrar, appointment, removal, and resignation of auditors, eligibility, qualification, and disqualification, powers and duties of auditors and auditing standards, cost audit, internal audit, the audit committee, and secretarial audit\r\nRestructuring\r\nCompromises, arrangements and amalgamations, including mergers with foreign companies, acquisition of dissenting shareholders' shares, Central Government powers, preservation of records, valuation by registered valuers, majority rule and minority rights, and class actions\r\nDormant Companies\r\nGeneral Meetings\r\nThe AGM and EGM, ordinary and special business, notice, quorum, chairman, proxies, voting and poll, postal ballot, ordinary and special resolutions, representation of the President\/Governors\/corporations, minutes, and the report on the AGM\r\nDirectors\r\nAppointment and the various categories (first, additional, alternate, nominee, resident, independent, and small-shareholders' director), Director Identification Number, casual vacancies, disqualifications, duties, vacation of office, resignation and removal, the register of directors and KMP, and limits on the number of directorships\r\nThe Board\r\nComposition and defects in appointment, the nomination & remuneration and stakeholders' relationship committees, powers and restrictions on the Board, political\/charitable\/defence contributions, disclosure of interest, loans to directors, inter-corporate loans and investments, investments held in the company's own name, and non-cash transactions involving directors\r\nBoard and Committee Meetings\r\nFrequency and quorum, resolutions by circulation, and minutes\r\nCorporate Social Responsibility\r\nAnnual Report and Disclosures\r\nThe annual return, the corporate governance report, and ACTIVE (Active Company Tagging Identities and Verification)\r\nKey Managerial Personnel\r\nAppointment of the managing\/whole-time director and manager, contracts of employment, managerial remuneration and compensation for loss of office, appointment of KMP, and the appointment and functions of the company secretary\r\nE-Governance and the MCA-21 Framework\r\nIntegrated Application\r\nMulti-issue, scenario-based case studies cutting across the above.\r\nThe material is organised into two Parts spanning twenty chapters, followed by the latest solved paper:\r\n\r\nPart I | Company Law: Principles & Concepts (Chapters 1\u201311) \u2014 The foundational doctrines and core substantive provisions, running from introduction to company law through to dormant companies\r\nPart II | Company Administration & Meetings (Chapters 12\u201320) \u2014 Company administration, governance, and the conduct of meetings, culminating in a dedicated Case Study Based Questions chapter of integrated, multi-part scenarios\r\nClosing Section \u2014 Solved Paper: June 2026 (Suggested Answers): the most recent examination, fully solved and presented in its actual Part I\/Part II form (including an integrated case study), for end-stage benchmarking\r\nEach chapter follows a uniform internal architecture:\r\nIt opens with topic-wise sub-headings that cluster questions by concept (for example, within share capital: issue at premium\/discount, sweat equity, rights, bonus and preferential issues, buy-back, the prospectus types, allotment, forfeiture, transfer and transmission)\r\nUnder each sub-heading, past examination questions are arranged topic-wise, every question tagged by its exam session and marks; recurring questions are consolidated (with an 'Or') and all appearances listed\r\nEach question is immediately followed by a fully worked suggested answer\u2014grounded in the specific sections of the Companies Act 2013 and the relevant Rules, reinforced with case-law citations, and, where the question demands, illustrated with the relevant e-Form references and specimen drafting (notices, minutes, resolutions)\r\nBoth descriptive and practical (application-based) questions are included, mirroring the actual paper\r\nThe dedicated case-study chapter presents integrated, multi-part scenarios with sub-questions carrying individual marks and complete provision-based solutions\r\n","created_at":"2026-06-20 12:58:51","video":null},{"id":"96","title":"Taxmann cs executive Economic Commercial & Intellectual Property Laws (ECIPL | EC & IPL) | CRACKER","price":"415.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940608_cs exe ec & ipl.jpg","category":"Academic Books","type":"book","description":"Economic, Commercial & Intellectual Property Laws \u2013 CRACKER is a dedicated, exam-oriented companion for Paper 6 of Group 2 of the CS-Executive programme. It reorganises the entire syllabus into a single, disciplined volume of fully solved past-examination questions, presented so that a student revises, practises and self-tests one concept at a time rather than re-reading bulk study material in the final weeks before the exam.\r\n\r\nWhat sets this CRACKER apart is the depth and currency of its question bank. It compiles more than 400 solved questions, each reproduced with its session and marks tag, drawn from a long lineage of past papers\u2014running from the early sittings of the millennium right through to the June 2026 exam\u2014and consolidates repeated questions by flagging every sitting in which they have appeared. The result is that a student can see, at a glance, not just what has been asked, but how often and in what form.\r\n\r\nEvery answer is written in the structured, point-wise idiom that ICSI's own suggested answers follow\u2014opening with the governing provision, building the reasoning in crisp points, and closing with the conclusion\u2014and is supported, wherever the question demands it, by the relevant definitions, illustrative examples and leading judicial decisions.\r\n\r\nThis Edition has been updated for the latest applicable provisions and amendments across each of the underlying laws and is applicable for the December 2026 and June 2027 examinations. Critically, it is built around the current examination pattern, in which application-driven, case-study questions now carry a significant share of the paper\u2014addressed here through a substantial, dedicated chapter of narrative case-study problems with full suggested solutions, and rounded off by the most recent solved paper.\r\n\r\nIn short, it is a complete, pattern-accurate question bank with model answers, wrapped in analytical aids that tell a student exactly where to concentrate.\r\n\r\nThe Present Publication is the 7th Edition | June 2026, authored by CS N.S. Zad, with the following noteworthy features:\r\n\r\n[Fully Solved Questions of Previous Examinations, Mapped to the Latest Pattern] More than 400 past questions, each reproduced with its exam session and marks, answered in full in the way the paper is actually written today; repeated questions carry all the session tags showing how frequently they recur\r\n[Question Bank with Historical Depth] The solved questions span roughly two decades of past papers and extend right up to the June 2026 sitting, giving students both the perennial favourites and the most recent question trends in one place\r\n[Topic-Wise Arrangement of Past-Exam Questions Up To June 2026] Questions are grouped under subject headings within each chapter rather than listed year-by-year, allowing concept-wise mastery and making it easy to see how a single topic has been examined across multiple sittings\r\n[Chapter-Wise Marks-Distribution Chart And Previous-Exam Trend Analysis] A marks-distribution grid covering the recent June 2021 to June 2026 sittings with per-chapter averages, plus a granular, question-by-question trend table that even classifies each past question as Practical or Descriptive\u2014turning revision into a data-driven exercise in prioritisation\r\n[Chapter-wise Comparison with the ICSI Study Material] A ready cross-reference mapping each chapter of this book to the corresponding chapter of the official ICSI Study Material, so the Cracker pairs seamlessly with the institute's content\r\n[Updated for the Latest Applicable Provisions and Amendments] Answers reflect the current legal position, with the underlying statutes, rules and regulations brought up to date (including the recent foreign-trade and overseas-investment frameworks)\r\n[Dedicated Case Study-Based Questions Chapter] A substantial chapter of detailed, narrative, multi-part case studies spanning the commercial and intellectual-property laws, each worked through with reasoned solutions that integrate both statutory provisions and leading judgments\r\n[Latest Solved Paper with Suggested Answers] The book concludes with the June 2026 paper, fully solved, providing students with a complete and current model of the live exam\r\n[Point-wise, Provision-Anchored Answers] Answers are written in short, structured points that cite the exact sections, rules and regulations and bring in illustrative examples and case law where relevant, making them easy to learn and to reproduce under time pressure.\r\nThe book is divided into two integrated parts, covering the entire Paper 6 syllabus:\r\n\r\nEconomic & Commercial Laws\r\nManagement of Foreign Exchange Dealings \u2014 The framework governing current-account and capital-account transactions, possession, retention and repatriation of foreign currency, authorised persons, and contraventions, penalties and compounding\r\nInbound Foreign Investment \u2014 The regulatory and policy regime governing foreign direct investment into India, including entry routes, sectoral conditions and compliance\r\nOutbound Investment and Overseas Borrowing \u2014 The discipline governing overseas direct investment and external commercial borrowings by Indian persons and entities\r\nForeign Trade \u2014 The policy and procedural framework regulating India's exports and imports\r\nSpecial Economic Zones \u2014 The establishment, operation, fiscal treatment and domestic clearances of SEZs and the units within them\r\nForeign Contribution \u2014 The regime controlling the receipt and utilisation of foreign contributions and hospitality\r\nPrevention of Money Laundering and Economic Offences \u2014 The anti-money-laundering framework, attachment of proceeds of crime and related enforcement, together with the regime addressing fugitive economic offenders\r\nProhibition of Benami Transactions \u2014 The law prohibiting benami property dealings and providing for attachment and confiscation\r\nCompetition \u2014 Anti-competitive agreements, abuse of dominant position, regulation of combinations, and the roles and powers of the regulator and its enforcement arm\r\nConsumer Protection \u2014 The rights-based framework for consumers, the redressal machinery and product liability\r\nLegal Metrology and Essential Commodities \u2014 The law on weights, measures and pre-packaged commodities, alongside control over essential commodities\r\nReal-Estate Regulation and Development \u2014 The framework governing real-estate projects, promoters' obligations and the protection of homebuyers\r\nIntellectual Property Laws\r\nFoundations of Intellectual Property \u2014 The nature, categories and rationale of intellectual-property protection as a body of rights\r\nPatents \u2014 The grant, term, working and enforcement of patents, including applications, opposition, compulsory licensing, restoration, revocation and infringement\r\nTrademarks \u2014 Registration and protection of marks, well-known marks, assignment and transmission, collective and certification marks, infringement and the action for passing off\r\nCopyright \u2014 Protection of original works, ownership and the rights of the owner, term, licensing, broadcasting and performers' rights, infringement and remedies\r\nGeographical Indications \u2014 Protection of indications identifying goods with a particular geographical origin and reputation\r\nDesigns \u2014 Registration and protection of industrial designs, including novelty, cancellation and the consequences of prior publication\r\nThe structure of the book is as follows:\r\n\r\nAnalytical Aids\r\nChapter-wise Marks Distribution\r\nPrevious Exams Trend Analysis\r\nChapter-wise Comparison with the ICSI Study Material\r\nThen moves into two blocks of solved chapters, and closes with the latest solved paper.\r\nPart I | Economic & Commercial Laws [Chapters 1\u201312] \u2014 The regulatory, commercial and economic-offences laws\r\nPart II | Intellectual Property Laws [Chapters 13\u201318] \u2014 The intellectual-property statutes\r\nCase Study Based Questions [Chapter 19] \u2014 The dedicated application block of narrative, multi-part case studies with full solutions\r\nSolved Paper \u2014 June 2026 (Suggested Answers)\r\nEvery chapter follows the same internal architecture:\r\nThe chapter is divided into topic banners that track the statute's own scheme\r\nUnder each topic sit the past-exam questions, each tagged with its session and marks (repeats flagged with every sitting in which they appeared);\r\nEach question is followed by a structured, point-wise answer that cites the governing provisions and, where relevant, brings in examples and leading judgments","created_at":"2026-06-20 13:00:08","video":null},{"id":"97","title":"Taxmann cs executive Setting Up of Business Industrial & Labour Laws (SUBIL) | CRACKER","price":"525.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940677_cs exe subil.jpg","category":"Academic Books","type":"book","description":"Setting Up of Business, Industrial & Labour Laws \u2013 CRACKER is a comprehensive, examination-focused question bank prepared strictly in accordance with the latest ICSI examination pattern. Part of Taxmann's established CRACKER series, it is built to do one job exceptionally well\u2014to convert a student's conceptual understanding into examination-ready answers. Every question it carries is fully solved, arranged topic-wise under the relevant chapter, and written in the manner the examiner expects, so that practice, self-assessment, and last-mile revision can all happen within a single resource.\r\n\r\nThe book is calibrated to the most significant recent development in this paper\u2014the shift towards application-led, case-study-based assessment, which the book's own Chapter-wise Marks Distribution chart identifies as the single highest-weighted area. Through a dedicated chapter of cross-syllabus case studies and a complete, solved June 2026 question paper, it trains students to read a factual situation, locate the governing provision (including under the new Labour Codes), apply settled judicial principles, and present a precise, reasoned answer rather than reproduce theory.\r\n\r\nThe Present Publication is the 7th Edition, authored by CS N.S. Zad, with the following noteworthy features:\r\n\r\n[Fully Solved Previous Exam Questions] Questions of previous examinations solved as per the latest examination pattern\u2014so students absorb both the substance of the answer and its expected structure\r\n[Topic-wise Question Arrangement] Past-examination questions up to the June 2026 exam grouped under the relevant chapter for sequential, syllabus-aligned practice\r\n[Questions Recast under Current Law] Long-standing, repeatedly-tested questions combined with the most recent papers, where earlier questions are re-framed and answered under the law as it now stands\u2014for instance, erstwhile gratuity and maternity-benefit problems solved under the Code on Social Security 2020\r\n[Chapter-wise Marks Distribution] A marks-distribution chart paired with a trend analysis, so students can see the relative weightage of each chapter and the type of question it tends to attract\r\n[Previous Exams Trend Analysis] A question-by-question analysis classifying each question as Practical, Descriptive or Distinction, helping students anticipate the kind of answer demanded before they attempt it\r\n[ICSI Study Material Mapping] A chapter-wise comparison mapping each chapter of this book to the corresponding chapter of the ICSI Study Material for seamless cross-referencing\r\n[Updated Legal Position] Coverage of the latest applicable provisions and amendments under the respective laws, including the new Labour Codes\r\n[Exam-oriented Answer Drafting] Answers supported by relevant judicial precedents where the point of law calls for it, anchored to specific sections of the governing Act or Code, with comparative tables for distinction-type questions\u2014training students to write authoritative, well-cited answers\r\n[Variety of Question Formats] A genuine mix of practical\/problem-based questions, 'distinguish between' questions, short notes, and explain\/discuss\/comment questions\u2014so preparation is not limited to a single style of answering\r\n[Dedicated Case Study Chapter] A separate chapter of realistic, multi-paragraph business scenarios followed by linked sub-questions that cut across the whole syllabus\u2014mirroring the highest-weighted component shown in the marks-distribution chart\r\n[Full Solved June 2026 Paper] A complete, solved June 2026 examination paper (Suggested Answers), giving students a current model of how the paper is set and answered\r\n[Consolidated Repeated Questions] A question that appears across several attempts is shown once, with all its examination references\u2014removing duplication and saving revision time\r\nThe book covers the complete syllabus of the paper, organised into two parts and twenty-four chapters:\r\n\r\nPart I \u2013 Setting Up of Business\r\nSelection of Business Organisation\u2014comparing the available forms of business and the factors that govern the choice of the right vehicle\r\nCorporate Entities \u2013 Companies\u2014types of companies and their formation, features and suitability under the Companies Act 2013\r\nLimited Liability Partnership\u2014nature, formation and key features of an LLP under the LLP Act 2008\r\nStartups & its Registration\u2014eligibility, recognition and benefits under the Startup India framework\r\nMicro, Small & Medium Enterprises\u2014classification, registration and incentives under the MSME regime\r\nConversion of Business Entities\u2014converting one form of entity into another and the procedure involved\r\nNon-Corporate Entities\u2014sole proprietorship, partnership, HUF and other unincorporated forms\r\nFinancial Services Organisations\u2014NBFCs, banks and other financial-sector entities and their set-up and regulation\r\nBusiness Collaborations\u2014joint ventures, foreign collaborations and strategic business arrangements\r\nSetting-up of Branch Office\/Liaison Office\/Wholly Owned Subsidiary by Foreign Company\u2014the entry routes available to foreign companies in India\r\nSetting-up of Business Outside India and Issue Relating thereto\u2014establishing business overseas and the issues that attend it\r\nIdentifying Laws Applicable to Various Industries and their Initial Compliances\u2014industry-specific laws and the first-stage compliances they require\r\nVarious Initial Registrations & Licenses\u2014the registrations and licences needed to commence business.\r\nPart II \u2013 Industrial & Labour Law\r\nConstitution and Labour Laws\u2014the constitutional foundations of labour law and the relevant Articles and principles\r\nEvaluation of Labour Legislation & Need of Labour Code\u2014the rationale for consolidating India's labour laws into the Codes\r\nOccupational Safety, Health & Working Conditions Code 2020\u2014workplace safety, health and working-condition standards\r\nChild & Adolescent Labour (Prohibition & Regulation) Act 1986\u2014prohibition and regulation of child and adolescent labour.\r\nIndustrial Relations Code 2020\u2014trade unions, standing orders and the resolution of industrial disputes\r\nCode on Wages 2019\u2014wages, bonus and related payment obligations\r\nCode on Social Security 2020\u2014provident fund, ESI, gratuity, maternity and other social-security benefits\r\nApprentices Act, 1961\u2014the engagement and regulation of apprentices\r\nLabour Laws (Simplification of Procedure for Furnishing Returns & Maintaining Registers by Certain Establishments) Act 1988\u2014simplified returns and registers for certain establishments\r\nSexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act 2013\u2014prevention, prohibition and redressal of workplace sexual harassment.\r\nCase Study Based Questions\u2014integrated, cross-syllabus scenarios that mirror the application-led examination pattern\r\nPart I addresses the choice and constitution of business vehicles and the registrations, licences and compliances that attend the setting up of a business in India and abroad.\r\nPart II is built around the consolidation of India's labour legislation into the four Labour Codes\u2014the Code on Wages 2019; the Industrial Relations Code 2020; the Code on Social Security 2020; and the Occupational Safety, Health & Working Conditions Code 2020\u2014while retaining the standalone enactments that continue to be examined, and opens with the constitutional foundations of labour law (the relevant Articles and the judicial principles that flow from them).\r\nThe book is built around a plan-practise-revise workflow:\r\n\r\nAnalytical Tools \u2014 It opens with three aids\u2014the Chapter-wise Marks Distribution, the question-by-question Previous Exams Trend Analysis (with each question tagged as Practical, Descriptive, or Distinction), and the Chapter-wise Comparison with the ICSI Study Material\u2014which together help a student plan their preparation before turning to the questions\r\nSyllabus-aligned Chapter Flow \u2014 The content then follows the syllabus across its two parts and twenty-four chapters\r\nTopic-wise Question-and-Answer Layout \u2014 Within each chapter, past-examination questions are arranged topic-wise in a consistent question-and-answer format: each question carries its examination reference and marks; questions repeated across attempts are merged under a single answer; and the solutions are written point-wise or in comparative tables, cite the governing section of the relevant Act or Code, and bring in judicial precedents where the point requires\r\nApplication-style Finish \u2014 The work closes with the Case Study Based Questions chapter\u2014long-form scenarios followed by integrated sub-questions spanning multiple chapters\u2014and a fully solved June 2026 paper (Suggested Answers) running to thirty-one pages, so that preparation finishes on complete, current, application-style assessments","created_at":"2026-06-20 13:01:17","video":null},{"id":"98","title":"Taxmann cs executive Jurisprudence Interpretation & General Laws (JIGL) | CRACKER","price":"395.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781940749_cs exe jigl.jpg","category":"Academic Books","type":"book","description":"Jurisprudence, Interpretation & General Laws \u2013 CRACKER is prepared exclusively for the Executive Level of the Company Secretary Examination requirement. It is a question-and-answer companion for Paper 1 of Group 1, 'Jurisprudence, Interpretation & General Laws', that reproduces the past examination questions\u2014each tagged with its session and marks\u2014and follows every question with a complete, model answer written in the form the examiner expects. Across fourteen subject chapters and a dedicated case-study chapter, it consolidates more than six hundred past questions, regroups them concept-by-concept, and updates every answer to the law as it now stands. The emphasis is squarely on answer-writing: the book does not merely tell the student what the law is, it shows how to present it under examination conditions.\r\n\r\nThis Edition has been recast for the revised ICSI syllabus and rewritten around the new criminal-law framework\u2014the Bharatiya Nyaya Sanhita 2023, the Bharatiya Nagarik Suraksha Sanhita 2023, and the Bharatiya Sakshya Adhiniyam 2023\u2014which now run through the Crime, Procedure and Evidence chapters. Recognising that recent papers have moved decisively towards application-based and case-study questions, the book pairs its topic-wise question bank with a separate chapter of full fact-pattern problems and the complete, suggested-answer solution to the June 2026 paper, giving the student both the breadth of past questions and sustained practice in applying the law to facts.\r\n\r\nThe Present Publication is the 7th Edition | June 2026, authored by CS N.S. Zad & CS Kalyani Shirode, with the following noteworthy features:\r\n\r\n[Comprehensive Solved Question Bank] Over six hundred fully solved questions from previous examinations, presented as per the latest examination pattern, so the answer style matches what the examiner rewards\r\n[Topic-wise Arrangement of Questions] Past questions up to the June 2026 examination are grouped under the concept they test and then ordered chronologically, each carrying its session and marks\r\n[Dedicated Case-Study Chapter] A standalone chapter of twenty-two comprehensive, multi-issue fact patterns, modelled on the high-mark opening question of the paper and answered with reference to relevant case law and statutory provisions\r\n[Latest Solved Paper (June 2026)] The complete June 2026 paper with suggested answers, internally cross-referenced to the relevant solved questions elsewhere in the book\r\n[Chapter-wise Marks Distribution] A marks chart running from June 2021 to June 2026, with per-chapter averages, so the student can see exactly where the marks consistently lie\r\n[Previous Exams Trend Analysis] A question-by-question breakdown of each recent paper that classifies every question as Practical or Descriptive, giving a direct guide to how much problem-solving versus theory to prepare per chapter\r\n[Comparison with ICSI Study Material] A chapter-wise mapping of every chapter to its corresponding study-material chapter for easy cross-reference\r\n[Updated for the Latest Laws & Amendments] Reflects the latest applicable provisions under each law, including deep integration of the Bharatiya Nyaya Sanhita 2023, the Bharatiya Nagarik Suraksha Sanhita 2023 and the Bharatiya Sakshya Adhiniyam 2023, and current additions such as the Commercial Courts Act 2015 and the Arbitration Council of India\r\n[All Examination Question Formats] The full spread found in the actual paper\u2014short notes, 'distinguish between', practical\/case-based problems, and descriptive questions\u2014each labelled with its session and marks\r\n[Weightage-Aligned Depth] The question bank is deepest in the highest-scoring chapters (Crime & its Procedure, Constitution of India, Negotiable Instruments), so practice naturally tracks the marks\r\nThe question bank spans the full subject as it now stands, and within each area it drills the specific concepts that recur in the examination:\r\n\r\nSources of Law\r\nThe nature and classification of law, the schools of legal thought (jurisprudence), and the sources of Indian law, including English-law influences\r\nConstitution of India\r\nThe Preamble and structure; the doctrines of severability, eclipse and waiver; prohibition of discrimination; amendability of fundamental rights and the basic-structure principle; Directive Principles and Fundamental Duties; powers of the President and Governors; the legislative powers of the Union and States and interpretation of the legislative lists; freedom of trade, commerce and intercourse; constitutional remedies and the writs; and delegated legislation\r\nInterpretation of Statutes\r\nThe need and objects of interpretation; the mischief, harmonious and reasonable-construction rules; ejusdem generis, expressio unius est exclusio alterius, contemporanea expositio and noscitur a sociis; strict versus liberal construction; internal and external aids; statutory presumptions; the general-versus-special provision conflict; and the General Clauses Act 1897\r\nAdministrative Law\r\nThe need for administrative law; administrative discretion; preventive relief; the principles of natural justice; government contracts; suits against the State in tort; and the liability of public servants and statutory corporations\r\nLaw of Torts\r\nDamnum sine injuria and injuria sine damno; strict and vicarious liability; and allied principles, defences and remedies\r\nLaw Relating to Civil Procedure\r\nKey terms and definitions; stay of suits and res sub judice; res judicata; place of suing; set-off, counter-claim and equitable set-off; suit procedure and temporary injunctions; appeal, reference, review and revision; summary procedure; and the Commercial Courts Act 2015\r\nLaw Relating to Crime and its Procedure\r\nStages and essential elements of crime; offences and procedure under the Bharatiya Nagarik Suraksha Sanhita 2023; sentencing powers; arrest, summons and warrants; summary trial; compounding, bail and continuing offences; theft, robbery, extortion and dacoity; criminal misappropriation and breach of trust; cheating; fraudulent dispositions of property; offences relating to documents and property marks; defamation; and general exceptions\u2014all under the Bharatiya Nyaya Sanhita 2023\r\nLaw Relating to Evidence\r\nFacts in issue and relevant facts; relevancy of connected facts; admissions and confessions; expert and third-party opinion; oral, documentary and circumstantial evidence; and facts of which evidence cannot be given\u2014under the Bharatiya Sakshya Adhiniyam 2023\r\nLaw Relating to Limitation\r\nThe bar and extension of limitation; the principle that limitation bars the remedy and not the right; legal disability; continuous running of time; computation of the limitation period; the effect of acknowledgement and part-payment; and limitation in relation to writs (Limitation Act 1963)\r\nArbitration, Mediation & Conciliation\r\nAlternative dispute resolution; definitions and applicability; interim measures by courts; appointment of arbitrators; arbitral proceedings; correction, interpretation and setting aside of awards; foreign awards; conciliation; and the Arbitration Council of India\r\nRight to Information Law\r\nThe right to information; the Public Information Officer and the Central Information Commission; and the powers, functions, appeals and penalties under the Right to Information Act 2005\r\nLaw Relating to Information Technology\r\nObjects, applicability and definitions; digital and electronic signatures and electronic governance; the Controller and Certifying Authorities; penalties, compensation and adjudication; the Appellate Tribunal; offences; and the liability of network service providers under the Information Technology Act 2000\r\nContract Law\r\nOffer and acceptance; consideration; capacity; free consent; agreements opposed to public policy and void agreements; discharge of contract; remedies for breach; quasi-contracts; indemnity and guarantee; bailment and pledge; and joint-venture, foreign-collaboration and multinational agreements (Indian Contract Act 1872)\r\nLaw Relating to Negotiable Instruments\r\nDefinitions and parties to notes, bills and cheques; negotiation; presentment; payment and interest; discharge from liability; notice of dishonour; noting and protest; acceptance and payment for honour; special provisions as to cheques; and penalties (Negotiable Instruments Act 1881)\r\nCase Study Based Questions\r\nTwenty-two consolidated fact-pattern problems that require several of the above areas to be applied together to a single scenario\r\nThe book is built for navigation and practice, in the order a student actually moves through preparation:\r\n\r\nStrategy-Setting Front Matter \u2014 It opens with three analytical tools placed ahead of the chapters: the Chapter-wise Marks Distribution, the Previous Exams Trend Analysis (with Practical\/Descriptive tagging), and the Chapter-wise Comparison with ICSI Study Material\u2014so a candidate can set a strategy before opening a single chapter\r\nFourteen Subject Chapters in ICSI Sequence \u2014 The core chapters follow the syllabus order, from Sources of Law through to the Law relating to Negotiable Instruments\r\nA Dedicated Case-Study Chapter \u2014 A fifteenth chapter, Case Study Based Questions, gathers the comprehension-style, multi-issue problems that form the high-mark opening question of the paper\r\nThe Latest Solved Paper at the Close \u2014 The book ends with the Solved Paper of June 2026 (Suggested Answers), the most recent paper worked in full and cross-referenced back into the chapters\r\nA Consistent Within-Chapter Architecture \u2014 In every chapter, questions are first grouped under topic headings, then ordered chronologically; each question carries its session and marks; the model answer follows immediately; and answers cross-reference one another to avoid repetition and to direct the reader to the fuller treatment of a recurring point","created_at":"2026-06-20 13:02:29","video":null},{"id":"99","title":"Taxmann cs executive Business Laws & Management (Paper 4) | CRACKER","price":"625.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781942146_cs exe busi law & mgt.jpg","category":"Academic Books","type":"book","description":"Business Laws & Management \u2013 CRACKER is an exam-focused companion volume for CSEET Paper 4 under the latest revised syllabus prescribed by the Institute of Company Secretaries of India. Applicable for the June 2026 and October 2026 sittings, the book consolidates the entire syllabus into fourteen chapters organised in two parts\u2014Business Laws (six chapters covering the principal commercial statutes) and Business Management (eight chapters covering the functions, principles and modern approaches to management, closing with management knowledge specifically relevant to Company Secretaries).\r\n\r\nThe CRACKER format prioritises rapid, topic-wise revision through concise statutory and conceptual summaries followed by an extensive bank of multiple-choice questions calibrated to the OMR-based pattern of the actual examination. Every chapter is mapped to the corresponding chapter in the ICSI Study Material, allowing candidates to move between the two without disruption, and the volume closes with a full-length Mock Test Paper that simulates the live exam structure.\r\n\r\nThe Present Publication is the May 2026 Edition, authored by CS Shruti Soni, with the following noteworthy features:\r\n\r\n[Strictly Aligned with the Latest CSEET Syllabus] Every chapter, section reference, and question set has been mapped to the most recently revised CSEET syllabus issued by the Institute of Company Secretaries of India for Paper 4, ensuring that nothing in the book falls outside the scope of the June 2026 and October 2026 examinations and that no examinable area is left uncovered\r\n[Topic-wise Coverage of Past Exam Questions with Additional Questions] Past CSEET examination questions have been classified topic-wise within each chapter rather than aggregated at the end, so that students can attempt questions immediately after revising the corresponding theory. Where past examinations have only briefly covered a particular topic, the author has provided additional practice questions in the same MCQ format to ensure that every examinable concept receives adequate depth of practice\r\n[Chapter-wise Mapping with the ICSI Study Material] A dedicated Chapter-wise Comparison with Study Material table at the front of the book links each CRACKER chapter to the corresponding chapter of the ICSI Study Material, enabling students to switch between the two volumes seamlessly, identify the source provisions on which a question is based, and use the CRACKER as a parallel revision tool without losing alignment with the institute's prescribed reading\r\n[OMR-based Assessment Format] Every question in the book is structured in the OMR\/MCQ format used in the live computer-based CSEET, with four answer choices per question and a single correct option. This mirrors the actual examination interface, so that practice translates directly into exam-day familiarity with question construction, distractor patterns and time-per-question discipline\r\n[Concise Topical Summaries before each Question Set] Each topic opens with a short, exam-oriented summary of the relevant statutory provisions, definitions, section references and conceptual frameworks before the question set begins. This eliminates the need for a separate notebook or constant reference back to the Study Material during revision, and allows the CRACKER to function as a self-contained revision volume in its own right\r\n[End-of-chapter Answer Keys] Every MCQ block in each chapter is followed by a clearly tabulated answer key, enabling immediate self-assessment, per-topic score tracking, and quick identification of weak areas for targeted remediation before the next study session\r\n[Full-length Mock Test Paper] A complete Mock Test Paper is provided at the end of the volume, drawn proportionately from both Part A (Business Laws) and Part B (Business Management) in line with the actual syllabus weightage. It is calibrated for use as a final-week diagnostic and as a timed-attempt rehearsal ahead of the computer-based examination, providing students with a reliable end-to-end exam simulation\r\n[Tabular Treatment of Comparative Provisions] Wherever two or more concepts intersect or contrast\u2014partnership vs LLP, sale vs agreement to sell, conditions vs warranties, holder vs holder in due course, void vs voidable agreements, AGM vs EGM, and similar examiner-favoured distinctions\u2014the book presents them in side-by-side tables. This treatment aids rapid recall under examination conditions and pre-empts the comparison-style MCQs that recur in CSEET papers\r\nThe book is divided into two parts, with the following substantive coverage:\r\n\r\nPart A \u2013 Business Laws\r\nFoundational Jurisprudence \u2014 Sources of Indian law (primary and secondary), the doctrines of stare decisis, ratio decidendi and obiter dicta, persuasive and authoritative precedents, customs and personal laws, the broad constitutional framework, and the architecture of the Indian legal, legislative, executive and judicial system\r\nElements of Company Law \u2014 Incorporation of companies, memorandum and articles of association, share capital, members and shareholders, classes of meetings (Annual General Meeting, Extra-Ordinary General Meeting, Board Meeting and class meetings), notice and quorum requirements, proxy provisions, minutes of meetings, the concept of the Board, appointment, qualification and disqualification of directors, and the role of Key Managerial Personnel\r\nElements of Law of Contracts \u2014 The full anatomy of a contract\u2014offer and acceptance, consideration, capacity to contract, free consent, lawful object, void and voidable agreements, agreements opposed to public policy, wagering agreements, contingent contracts, quasi-contracts, performance and discharge, breach and remedies, and the specific contracts of indemnity, guarantee, bailment, pledge and agency\r\nElements of Law Relating to Partnership and LLP \u2014 Integrated treatment of the Indian Partnership Act 1932 and the Limited Liability Partnership Act 2008\u2014formation of a partnership, types of partners, rights and duties of partners, implied authority and the statutory restrictions on it, reconstitution of a firm (admission, retirement, expulsion, insolvency, death, transfer of interest), dissolution, registration of firms, and the distinguishing features of the LLP form against the traditional partnership\r\nElements of Law Relating to Sale of Goods \u2014 The contract of sale and the agreement to sell, conditions and warranties (express and implied), passing of property and risk, transfer of title by non-owners under the maxim nemo dat quod non habet, performance of the contract, rights of the unpaid seller (lien, stoppage in transit, resale), and rules governing auction sales.\r\nElements of Law Relating to Negotiable Instruments \u2014 Promissory notes, bills of exchange and cheques, parties to negotiable instruments, the distinction between holder and holder in due course, negotiation and endorsement, presentment, discharge of parties and instruments, dishonour by non-acceptance and non-payment, noting and protest, crossing of cheques (general, special, not negotiable, account payee), and payment in due course\r\nPart B \u2013 Business Management\r\nIntroduction to Management \u2014 Concept, nature, scope and importance of management; management as art, science and profession; levels of management; managerial roles and skills; and the relationship of management with administration\r\nFunctions of Management | Planning \u2014 Meaning, nature and importance of planning; types of plans; the planning process; objectives, strategies, policies and procedures; and Management by Objectives (MBO) as a structured planning and control framework\r\nFunctions of Management | Organising \u2014 Meaning and process of organising; organisation structure; departmentation; authority and responsibility; line, staff and functional authority; span of management; delegation of authority; and decentralisation versus centralisation\r\nFunctions of Management | Staffing \u2014 Meaning, nature and importance of staffing; manpower planning; recruitment and selection; placement, induction and training; performance appraisal; and promotion, transfer and separation\r\nFunctions of Management | Directing \u2014 Concept and elements of directing; leadership and leadership styles; theories of motivation (Maslow, Herzberg, McGregor and others); the communication process; barriers to effective communication; and supervision\r\nFunctions of Management | Coordinating, Reporting, Budgeting \u2014 Coordination as the essence of management; types and techniques of coordination; the reporting function; principles of effective reporting; budgeting as a tool of planning and control; and types of budgets.\r\nPrinciples of Management and Modern Approaches \u2014 Henri Fayol's fourteen principles of management; F.W. Taylor's scientific management; the human relations and behavioural schools; and the modern approaches\u2014systems, contingency, behavioural and quantitative schools of management thought\r\nManagement Knowledge for Company Secretaries \u2014 Recognition of the Company Secretary as Key Managerial Personnel under the Companies Act 2013; the scope of corporate secretarial services; financial market services covering issue management, listing\/delisting and securities-related work; taxation services under Income Tax, GST and Customs laws; HR management services; advisory and consultancy services; representational appearances before tribunals and authorities (NCLT, CCI, RERA, SEBI, tax authorities and others); and the statutory mandate for Secretarial Audit under Section 204 of the Companies Act 2013\r\nThe volume is organised in two Parts arranged across four progressive blocks of fourteen chapters, with a Mock Test Paper at the close.\r\n\r\nFoundation Block (Chapter 1) \u2014 Establishes legal terminology, doctrines and the constitutional framework before any specific statute is introduced, giving readers the meta-vocabulary required to interpret the operative chapters that follow\r\nStatutory Block (Chapters 2\u20136) \u2014 Sequential treatment of the six commercial statutes constituting Part A: Companies Act 2013, Indian Contract Act 1872, Indian Partnership Act 1932 read with the LLP Act 2008, Sale of Goods Act 1930, and Negotiable Instruments Act 1881\r\nConceptual and Functional Block (Chapters 7\u201312) \u2014 A conceptual entry chapter on the meaning and scope of management, followed by five chapters covering the five classical functions in the standard sequence\r\nPlanning \u2192 Organising \u2192 Staffing \u2192 Directing \u2192 Coordinating, Reporting and Budgeting\r\nTheoretical and Applied Block (Chapters 13\u201314) \u2014 Principles and modern schools of management thought, followed by management knowledge specifically tailored to the working role of the Company Secretary\r\nMock Test Paper \u2014 A full-length OMR-format paper covering both Parts in proportion to syllabus weightage.\r\nWithin each chapter, the systematic approach is uniform:\r\nConcise topic-wise theory presentation with statutory section references for legal chapters\r\nTabular comparisons where two or more concepts intersect or contrast\r\nTopic-wise MCQ blocks combining past CSEET questions with additional practice questions\r\nEnd-of-chapter answer keys","created_at":"2026-06-20 13:25:46","video":null},{"id":"100","title":"Taxmann cs executive Business Communication (Paper 1) | CRACKER","price":"225.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781942550_cs exe busi comm.jpg","category":"Academic Books","type":"book","description":"Business Communication \u2013 CRACKER is a focused exam preparation book for candidates taking Paper 1 of the CS Executive Entrance Test (CSEET). Carefully aligned with the latest ICSI CSEET syllabus, this book covers the entire scope of Business Communication, from fundamental English grammar and usage to corporate correspondence, organisational communication theory, and business terminology. It serves as a comprehensive self-study resource: including theoretical questions with model answers, practice exercises, and a complete Model Test Paper with suggested answers, all in a compact format.\r\n\r\nThe Present Publication is the March 2026 Edition, authored by CS N.S. Zad, with the following noteworthy features:\r\n\r\n[Syllabus-Aligned Coverage] Strictly based on the latest CSEET syllabus issued by ICSI, with no unnecessary content\r\n[Chapter-wise Mapping with ICSI Study Material] A dedicated comparison table at the front of the book cross-references each chapter with the corresponding chapter in the official ICSI study material, helping candidates to use both resources together without duplication or gaps\r\n[Question-Answer Format Throughout] The entire book follows a standard Q&A format, with questions modelled on actual examination patterns, including descriptive, MCQ-type, and application-based drafting questions\r\n[Model Test Paper with Suggested Answers] A full-length model test paper replicating the actual CSEET Paper 1 format is included at the end, with suggested answers covering all four chapters\r\n[Applied Drafting Practice] The book goes beyond theory with extensive practical exercises on business correspondence, drafting complaint letters, office orders, circulars, memoranda, AGM notices, interview calls, and rejection letters, each accompanied by model answers\r\n[Compact and Exam-focused] This Edition is designed for efficient last-stage revision rather than primary study, making it suitable as a quick or supplementary practice resource\r\nThe book is organised across four chapters, mirroring the chapter structure of the ICSI official study material for Paper 1:\r\n\r\nChapter 1 \u2014 Essentials of Good English\r\nCovers English grammar and its application in examination contexts. Topics include: types of nouns and their usage; rules governing articles; tense identification and classification; conjunctions, interjections, and their grammatical roles; active and passive voice (identification, conversion exercises); punctuation correction; sentence rearrangement and logical ordering; prefixes (supportive, opposing, and size-based); one-word substitutes; foreign words and phrases used in business and legal contexts (e.g., ab initio, ad valorem, bona fide, alter ego); and reading comprehension passages with inference-based questions. This is the most comprehensive chapter in the book\r\nChapter 2 \u2014 Communication\r\nCovers the theory and application of business communication. Topics include: importance and objectives of business communication; the communication process and its seven elements (sender, encoding, message, channel, receiver, decoding, feedback); types of communication \u2014 verbal and non-verbal, with characteristics and distinctions; communication networks (vertical, chain, circuit, wheel, star); listening skills \u2014 importance, types, and techniques for improvement; barriers to effective communication (physical, psychological, physiological); digital communication; and legal compliance in communication \u2014 including data privacy (GDPR, India's DPDP Act 2023), confidentiality, NDAs, intellectual property rights, and defamation\r\nChapter 3 \u2014 Business Correspondence\r\nThe most practice-intensive chapter, covering all major forms of written business communication. Includes: letter formats, blocked versus semi-blocked layout with distinctions; types of business letters, enquiry, order, complaint and adjustment, interview invitation, rejection letters, and job application letters; internal communication instruments, Office Orders (transfer, promotion, change of office hours), Office Circulars, Office Memoranda; Notices, including AGM notices under company law requirements; shareholder correspondence, non-receipt of balance sheet, complaint responses; and Management Information System (MIS), characteristics, design principles, and basic requirements of a computer-based MIS\r\nChapter 4 \u2014 Common Business Terminologies\r\nCovers a curated set of business, legal, financial, and corporate terminologies essential for CSEET Paper 1. Includes definitional questions and one-word substitute exercises on terms such as: Act of God, Affidavit, Zero Coupon Bond, Underwriter, Dematerialisation, Damages, Cover Note, Common Law, Libel, Mediation, Notarise, Options, Trademark, Tort, Labour-intensive production, Indemnity, and Holding Company, among others.\r\nModel Test Paper (Suggested Answers)\r\nA comprehensive practice paper modelled on the actual CSEET Paper 1. The paper includes both compulsory and optional questions and covers all four chapters. Question types include: descriptive communication theory questions, sentence ordering and grammar exercises, explanations of foreign phrases, one-word substitutes, and tasks involving drafting business correspondence, such as complaint letters, office orders, memoranda, circulars, and notices. Full suggested answers are provided for all questions\r\nThe book follows a linear chapter progression aligned with the official ICSI study material sequence:\r\n\r\nA Chapter-wise Comparison Table at the start maps each book chapter to its corresponding ICSI study material chapter\u2014providing a quick reference for integrated study\r\nEach of the Four Subject Chapters begins with theoretical questions and model answers, followed by practice exercises of increasing complexity\r\nGrammar and Language Chapters (Ch. 1) are organised around discrete grammar rules, each reinforced with identification and transformation exercises\r\nCommunication Theory (Ch. 2) is presented in an explanatory Q&A format covering conceptual, definitional, and applied questions\r\nCorrespondence (Ch. 3) is structured around question prompts requiring candidates to draft specific documents, with complete model drafts provided as answers\r\nTerminology (Ch. 4) adopts a definition-to-term and term-to-definition format, with multiple-choice and one-word-substitute exercises interspersed\r\nThe Model Test Paper at the end replicates the full examination experience with suggested answers","created_at":"2026-06-20 13:32:30","video":null},{"id":"101","title":"Taxmann cs executive Fundamentals of Accounting (Paper 2) | CRACKER","price":"495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781942646_cs exe fund of acc.jpg","category":"Academic Books","type":"book","description":"Fundamentals of Accounting \u2013 CRACKER is a targeted, exam-focused preparation resource designed specifically for candidates taking Paper 2 of the CS Executive Entrance Test (CSEET). This Edition functions as a high-utility CRACKER\u2014that is, a question-practice companion tailored to the specific requirements of the CSEET examination pattern. The book systematically covers the entire Paper 2 syllabus through a structured question-and-answer format, incorporating past examination questions, additional practice questions, and a full-length model test paper with suggested answers. It is aligned with the latest ICSI syllabus applicable for the June and October 2026 examination cycles.\r\n\r\nThe Present Publication is the March 2026 Edition, authored by CS N.S. Zad, featuring the following notable aspects:\r\n\r\n[Latest Syllabus Alignment] Content is aligned with the most current CSEET syllabus as specified by the Institute of Company Secretaries of India (ICSI), ensuring comprehensive and up-to-date coverage without unnecessary material\r\n[Topic-wise Coverage of Past Exam Questions] Each chapter includes relevant past CSEET questions, tagged with the specific examination session and marks (e.g., Jan. 2025 \u2013 4 Marks, Dec. 2023 \u2013 5 Marks, May 2022 \u2013 2 Marks). This enables students to evaluate question frequency, weightage, and examiner preferences topic by topic\r\n[CA Foundation Past Questions Included] Recognising the conceptual overlap between CSEET Paper 2 and the CA Foundation examination, the book also incorporates relevant past questions from the CA Foundation, expanding the practice scope and enhancing conceptual clarity\r\n[Chapter-wise Mapping with Study Material] A dedicated comparison table at the front of the book cross-references each chapter of the CRACKER with the corresponding chapter of the ICSI Study Material. This allows students to use both resources together without duplication or confusion\r\n[Model Test Paper with Suggested Answers] A full-length model test paper, designed in accordance with the actual CSEET examination pattern, is included at the end of the book along with detailed suggested answers. It acts as a pre-examination simulation and provides a benchmark for self-assessment\r\n[Additional Questions Beyond Past Papers] In addition to past exam questions, each chapter includes supplementary questions designed to address gaps in coverage and reinforce the application of concepts\r\nThe book covers 19 chapters spanning the entire scope of Paper 2, from fundamental accounting principles to advanced corporate and non-profit accounting.\r\n\r\nConceptual Foundations\r\nAccounting \u2013 Meaning, Scope, Concepts, Principles & Conventions\r\nAccounting Policies & Accounting Standards\r\nBooks of Accounts and Core Mechanics\r\nJournal, Subsidiary Books, Cash Book, Ledger & Trial Balance\r\nRectification of Errors\r\nBank Reconciliation Statement\r\nRevenue and Asset Treatment\r\nCapital & Revenue Expenditure\r\nDepreciation & Amortization\r\nFinancial Statements\r\nFinal Accounts for Sole Proprietors\r\nManufacturing Accounts\r\nPartnership Accounts\r\nPartnership \u2013 Profit & Loss Appropriation Account\r\nPartnership \u2013 Admission of Partner\r\nPartnership \u2013 Retirement of Partner\r\nPartnership \u2013 Death of Partner\r\nPartnership \u2013 Dissolution\r\nCorporate Accounts\r\nIssue of Shares\r\nRedemption of Preference Shares\r\nIssue of Debentures\r\nRedemption of Debentures\r\nNon-Profit Organisations\r\nAccounting of Non-Profit Organizations\r\nModel Test Paper (with Suggested Answers)\r\nEach chapter maintains a consistent internal structure aimed at gradually developing and assessing understanding.\r\n\r\nTheoretical Questions \u2014 Definitions, explanations, short notes, and conceptual elaborations with detailed answers. These directly address the theory-heavy component of the CSEET paper\r\nDistinctions \u2014 Comparative question-and-answer sets that differentiate between closely related accounting concepts (e.g., Book Keeping vs. Accounting, Real Account vs. Nominal Account, Journal vs. Ledger). This format recurs frequently in the CSEET examination\r\nTrue\/False with Reasons \u2014 Statements in which candidates must judge correctness and provide justification, enhancing analytical thinking and clarity of language\r\nPractical Problems \u2014 Numerical exercises involving journal entries, ledger preparation, final accounts, depreciation calculations, partnership adjustments, share and debenture transactions, and more. These are complete with fully worked solutions\r\nPast exam questions are incorporated within these categories rather than separated, ensuring that practice is contextualised within the broader topical framework rather than treated as isolated recall exercises","created_at":"2026-06-20 13:34:06","video":null},{"id":"102","title":"Taxmann cs executive Economic & Business Environment (Paper 3) | CRACKER","price":"295.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781943243_cs exe eco & busi env.jpg","category":"Academic Books","type":"book","description":"Economic & Business Environment \u2013 CRACKER is a focused, exam-oriented preparation resource designed exclusively for candidates appearing in Paper 3 of the CS Executive Entrance Test (CSEET). This Edition aligns with the latest CSEET syllabus and is applicable for the June 2026 and October 2026 examination cycles.\r\n\r\nThe book operates on the CRACKER model\u2014a tightly structured question-answer format that prioritises rapid conceptual understanding, examination relevance, and self-assessment. Rather than functioning as a conventional textbook, it acts as a high-yield companion that consolidates the entire Paper 3 syllabus into a practitioner-ready study framework, bridging Taxmann's own Study Material chapter by chapter.\r\n\r\nThe Present Publication is the March 2026 Edition, authored by CS N.S. Zad, with the following noteworthy features:\r\n\r\n[Latest Syllabus Alignment] The content is carefully structured to align with the current CSEET syllabus notified by the ICSI, ensuring no gaps in coverage or outdated material\r\n[Topic-wise Past Exam Question Coverage] Each chapter incorporates relevant past examination questions, tagged with the examination session and marks (e.g., [June 2021 (3 Marks)]), giving candidates clear insights into examiner preferences, question patterns, and marking trends\r\n[Additional Questions Beyond Past Papers] Alongside past exam questions, each chapter includes extra questions to address conceptual gaps and broaden coverage to areas with high examination likelihood that may not have appeared in past papers\r\n[Chapter-wise Mapping with Study Material] A dedicated Chapter-wise Comparison Table aligns each chapter of this CRACKER with the corresponding chapter in the official Study Material. This allows candidates to switch smoothly between reading concepts and practising questions, without losing their sense of structure\r\n[Model Test Paper with Suggested Answers] The book ends with a full-length Model Test Paper accompanied by suggested answers\u2014offering a simulated exam experience and a final benchmark before the real test\r\n[Three-Layer Question Architecture] Within each chapter, questions are categorised into:\r\nTheoretical Questions\u2014definitional, conceptual, and analytical\r\nPractical Problems\u2014numerical and calculation-based (especially in Economic Environment chapters)\r\nDistinction Questions\u2014compare-and-contrast format common in professional examinations\r\nThe book is divided into two parts, covering a total of 12 chapters.\r\n\r\nPart A \u2014 Economic Environment (Chapters 1\u20135)\r\nChapter 1 on the Basics of Demand & Supply and Forms of Market Competition covers demand-supply mechanisms, elasticity, price discrimination, and market structures from perfect competition to monopoly. It features both conceptual questions and numerical exercises, with past exam questions included throughout\r\nChapter 2 on National Income Accounting & Related Concepts covers GDP, GNP, and related aggregates, along with methods of national income estimation and worked numerical problems, including GDP deflator calculations\r\nChapter 3 on the Indian Union Budget examines the structure of the Union Budget, revenue versus capital receipts and expenditure, fiscal deficit, taxation policy, and the budget\u2019s role in macroeconomic management, with practical problems based on hypothetical budgetary data\r\nChapter 4 on Indian Financial Markets discusses the role and functions of financial markets, differences between primary and secondary markets, SEBI's powers and duties, capital market instruments, and MSME classification under the updated definition, along with a solved past exam case\r\nChapter 5 on the Indian Economy discusses the sectoral classification of the Indian economy\u2014primary, secondary, and tertiary industries\u2014and the structural features and key policy dimensions relevant to the CSEET examination\r\nPart B \u2014 Business Environment (Chapters 6\u201312)\r\nChapter 6 on the Entrepreneurship Scenario discusses the meaning, characteristics, and ecosystem of entrepreneurship in India, including government support mechanisms and the role of MSMEs in economic development\r\nChapter 7 on the Business Environment covers the PESTLE framework, types of business environments, auxiliaries to trade, and their importance in both domestic and international commerce\r\nChapter 8 on Key Government Institutions examines the structure, mandate, and functions of principal regulatory and institutional bodies relevant to the Indian business environment\r\nChapter 9 on the Global Environment discusses international trade organisations, trade blocs, and regional groupings, including APEC and the Shanghai Cooperation Organisation (SCO), with emphasis on their economic mandates and India's involvement\r\nChapter 10 on Environmental Governance discusses India's environmental policy framework, including the Carbon Credit Trading Scheme (CCTS) 2023, the Indian Carbon Market (ICM), and the regulatory infrastructure for managing emissions\r\nChapter 11 on AI & Business Environment is a current addition covering the role of Artificial Intelligence in business, alongside a balanced discussion of its risks, including bias, transparency issues, job displacement, and data privacy, relevant to the CSEET syllabus\r\nChapter 12 on Elements of Corporate Governance covers essential principles, structures, and their application as tested in the CS Executive Entrance Test\r\nEach chapter follows a consistent internal structure:\r\n\r\nTheoretical Questions \u2014 Covering definitions, explanations, distinctions, and analytical questions in a Q&A format with structured, bullet-pointed answers\r\nPractical Problems \u2014 numerical exercises with step-by-step worked solutions (mainly in Chapters 1\u20134)\r\nDistinction-based Questions \u2014 Comparative questions (e.g., Positive vs Normative Economics, Primary vs Secondary Market, Liberalisation vs Globalisation) that are commonly encountered in CSEET\r\nPast Exam Tagging \u2014 Questions taken from actual CSEET exams are explicitly marked with the session and marks allocated\r\nThe book begins with a Chapter-wise Comparison with the Study Material table and concludes with a Model Test Paper with Suggested Answers, providing a comprehensive structure for an end-to-end revision cycle","created_at":"2026-06-20 13:44:03","video":null},{"id":"103","title":"Taxmann cs executive Tax Laws & Practice (Tax) | CRACKER \u2013 AY 2026-27","price":"435.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781943461_cs exe tax laws.jpg","category":"Academic Books","type":"book","description":"Tax Laws & Practice \u2013 CRACKER (Direct Tax | GST | Customs) is a precision-engineered, exam-analytics\u2013driven preparation manual for CS Executive \u2013 Group 2 | Paper 7, conceived to mirror how ICSI actually frames, distributes, and evaluates taxation questions. The book is not structured as a narrative tax law textbook. Instead, it functions as a question-centric, data-mapped training tool, converting statutory provisions of Income-tax, GST, and Customs into exam-ready, application-oriented answers. This Edition is fully aligned with Assessment Year 2026-27, the latest GST law framework, and the post-2023 ICSI examination philosophy, in which case\u2013study\u2013based, objective-cum-descriptive, and computation-oriented questions dominate. Drawing on complete CS Executive examination coverage up to December 2025, the book systematically decodes examiner behaviour\u2014chapter recurrence, marks volatility, practical emphasis, and statutory depth\u2014into a structured preparation blueprint.\r\n\r\nThe Present Publication is the 6th Edition, authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features:\r\n\r\n[Complete Coverage of Previous CS Executive Examinations] The book incorporates fully solved questions from all past CS Executive Paper 7 examinations up to December 2025, drafted strictly in accordance with current ICSI answer-writing expectations\r\n[Topic-wise & Chapter-wise Question Arrangement] Past examination questions are re-classified chapter-wise, enabling students to study each tax head or provision alongside every question ever asked from that area\r\n[Chapter-wise Marks Distribution & Exam Trend Analytics] Each chapter is supported by detailed marks distribution tables spanning multiple exam attempts (Dec 2023 to Dec 2025), clearly highlighting high-yield and volatile chapters\r\n[Dedicated Case Study Question Modules] Separate, weighty sections are devoted to Case-Based Objective Questions in:\r\nIncome Tax\r\nGST & Customs\r\nIt reflects the ICSI's shift towards integrated, scenario-driven assessment\r\n[Study Material Correlation Framework] A chapter-wise mapping with the ICSI Study Material is provided, ensuring syllabus fidelity and eliminating coverage gaps\r\n[Updated Answers as per Current Law] All questions\u2014irrespective of the year asked\u2014are re-answered and modified to reflect:\r\nAssessment Year 2026-27 (Income-tax)\r\nLatest GST provisions\r\nCurrent Customs law framework\r\nThe coverage of the book is as follows:\r\n\r\nPart I \u2013 Direct Tax\r\nCovers the entire Income-tax syllabus tested by ICSI, including:\r\nDirect Tax at a Glance\r\nBasic Concepts of Income-tax\r\nExempt Incomes\r\nSalary, House Property, Business & Profession\r\nCapital Gains and Income from Other Sources\r\nClubbing of Income and Set-off\/Carry Forward of Losses\r\nDeductions under Chapter VI-A\r\nComputation of Total Income & Tax Liability\r\nTaxation of Companies\r\nProcedural Compliance\r\nAll topics are reinforced through exam-tested questions, updated computations, and structured statutory reasoning\r\nPart II \u2013 Indirect Tax (GST & Customs)\r\nConceptual Framework of Indirect Taxes\r\nGST fundamentals, levy, and collection\r\nTime, Value, and Place of Supply\r\nInput Tax Credit and GST Liability Computation\r\nProcedural Compliance under GST\r\nOverview of the Customs Act\r\nSpecial emphasis is placed on computation-based and case-study-oriented questions, consistent with recent exam trends\r\nThe structure of the book is as follows:\r\n\r\nFront-loaded Exam Analytics \u2013 The book opens with chapter-wise marks distribution tables, trend analysis, and study-material correlation charts, allowing students to plan before studying\r\nChapter-wise Consolidation \u2013 Each chapter contains all relevant past questions in one place, enabling focused and iterative revision\r\nCase Study Segregation \u2013 Case-based objective questions are treated as a distinct scoring category, not mixed casually with descriptive questions\r\nAnswer Design \u2013 Solutions are framed using ICSI-preferred structure\u2014statutory reference, logical application, and precise conclusion\u2014rather than generic explanations","created_at":"2026-06-20 13:47:41","video":null},{"id":"104","title":"Taxmann cs executive Corporate Accounting & Financial Management (CAFM | CA & FM) | CRACKER","price":"595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1781943541_cs exe cafm.jpg","category":"Academic Books","type":"book","description":"Corporate Accounting & Financial Management \u2013 CRACKER (Previous Exams Solved Papers) is a data-driven, examiner-mapped preparation manual developed specifically for CS Executive \u2013 Group 1 | Paper 4, applicable for the June and December 2026 examinations. This book is a precision-engineered exam-training instrument that converts nearly five attempts of CS Executive examination data (up to December 2025) into a structured preparation and scoring framework. Every chapter, question, and solution is positioned to reflect how ICSI actually tests Corporate Accounting and Financial Management, not how the syllabus is theoretically written. The distinguishing strength of this CRACKER lies in its integration of solved questions, marks analytics, exam-trend decoding, and study-material correlation, allowing students to prepare with clarity on priority chapters, depth of coverage, and expected answer formats.\r\n\r\nThe Present Publication is the 6th Edition, authored by CS N.S. Zad, with the following noteworthy features:\r\n\r\n[Fully Solved Previous Examination Questions] Every past CS Executive Paper 4 question up to December 2025 is fully solved, with answers drafted strictly in accordance with ICSI's evaluation logic, marking patterns, and answer-presentation standards\r\n[Clear Segregation of Practical & Descriptive Questions] The book distinctly reflects how the paper is tested\u2014practical numerical questions versus descriptive\/theoretical questions, enabling students to adopt the correct answering approach for each category\r\n[Chapter-wise Marks Distribution & Weightage Analysis] Detailed tables reveal year-wise and chapter-wise marks allocation, highlighting consistently high-weightage areas such as:\r\nAccounting for Share Capital\r\nWorking Capital Management\r\nCapital Budgeting\r\nFinancial Statement Analysis\r\nCapital Structure & Leverage\r\n[Previous Exams Trend Analysis] Exhaustive trend matrices track:\r\nRepetition of chapters across exam cycles\r\nQuestion types asked (5-mark, 10-mark, 20-mark)\r\nEvolution of examiner focus over time\r\n[Chapter-wise Mapping with ICSI Study Material] Each chapter is precisely mapped with the corresponding ICSI Study Material chapter, eliminating ambiguity and duplication in preparation\r\nThe book is divided into two integrated parts, fully covering the CS Executive Paper 4 syllabus:\r\n\r\nPart I | Corporate Accounting \u2013 Covers all core corporate accounting areas repeatedly tested by ICSI, including:\r\nIntroduction to Accounting\r\nIntroduction to Corporate Accounting\r\nAccounting Standards\r\nAccounting for Share Capital\r\nAccounting for Debentures\r\nRelated Aspects of Company Accounts\r\nConsolidation of Accounts\r\nFinancial Statement Analysis\r\nCash Flow Statements\r\nForecasting Financial Statements\r\nEach chapter is supported by actual exam questions, not illustrative examples\r\nPart II | Financial Management \u2013 Covers the complete financial management framework tested in Paper 4:\r\nIntroduction to Financial Management\r\nTime Value of Money\r\nCapital Budgeting\r\nCost of Capital\r\nCapital Structure & Leverage\r\nDividend Decisions\r\nWorking Capital Management\r\nSecurity Analysis\r\nOperational Approach to Financial Decision\r\nThe coverage reflects the dominant numerical orientation of Financial Management questions in recent examinations\r\nThe internal structure follows a strict exam-logic architecture:\r\n\r\nChapter Identification as per Syllabus\r\nChapter-wise Marks Distribution Table (based on multiple exam cycles)\r\nPrevious Exams Trend Analysis showing recurrence and weightage\r\nChronological & Topic-wise Presentation of Questions\r\nExam-oriented, Step-by-step Solutions\r\nClear Alignment with ICSI Study Material Chapters\r\nThis design allows the book to function simultaneously as:\r\nA practice manual\r\nA revision tool\r\nA strategy guide for marks optimisation","created_at":"2026-06-20 13:49:01","video":null},{"id":"105","title":"Shuchita scanner CA Inter Paper - 1 Advanced Accounting for Sep.26, Jan.27, May.27","price":"930.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782196733_ca inter p1.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covering 19 PYQs, 23 MTPs, 19 RTPs (With May. 26 Ques.)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 PYQ + RTP + MTP + ICAI Module + Model Questions\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Video Solutions Available on Request\r\n\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Unique trend tools:\r\n\r\n* Chapter-wise marks graph\r\n\r\n* Paper trend analysis (last 5 exams)\r\n\r\n\u2705 Question-type classification:\r\n\r\n* Compulsory Questions \u2022 Descriptive Questions \u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\n\u2022 Introduction to Accounting Standards\r\n\r\n\u2022 Framework for Financial Statements\r\n\r\n\u2022 Applicability of Accounting Standards\r\n\r\n\u2022 Presentation & Disclosure Standards\r\n\r\n\u2022 Asset-Based Accounting Standards\r\n\r\n\u2022 Liability-Based Accounting Standards\r\n\r\n\u2022 Standards Impacting Financial Statements\r\n\r\n\u2022 Revenue-Based Accounting Standards\r\n\r\n\u2022 Other Accounting Standards\r\n\r\n\u2022 Consolidated Financial Statements\r\n\r\n\u2022 Financial Statements of Companies\r\n\r\n\u2022 Preparation of Financial Statements\r\n\r\n\u2022 Cash Flow Statements\r\n\r\n\u2022 Buy Back of Securities\r\n\r\n\u2022 Amalgamation of Companies\r\n\r\n\u2022 Internal Reconstruction\r\n\r\n\u2022 Branch Accounting (Including Foreign Branches)\r\n\r\n\u2022 Chapter-wise Solved Questions + Latest Exam Questions\r\n\r\n\u2022 Corrigendum & Amendments","created_at":"2026-06-23 12:08:53","video":null},{"id":"106","title":"Shuchita scanner CA Inter Paper - 2 Corporate and Other Laws for Sep. 26, Jan. 27, May. 27","price":"770.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782196788_ca inter p2.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covering 25 PYQs, 20 MTPs, 19 RTPs (With May. 26 Ques.)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 PYQ + RTP + MTP + ICAI Module + Model Questions\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\u2705 Chapter-wise Audio Notes for Anytime-Anywhere Revision\r\n\r\n\u2705 Video Solutions Available on Request\r\n\u2705 Chapter and Topic-wise Questions\r\n\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Unique trend tools:\r\n\r\n  \u2022 Chapter-wise marks graph\r\n\r\n  \u2022 Paper trend analysis (last 5 exams)\r\n\r\n\u2705 Question-type classification:\r\n\r\n \u2022 Compulsory Questions \u2022 Descriptive Questions \u2022 Case-Scenario Questions\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus conten\r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\nPart 2A \u2013 Corporate Laws\r\n\r\n\u2022 Preliminary\r\n\u2022 Incorporation of Company & Incidental Matters\r\n\u2022 Prospectus and Allotment of Securities\r\n\u2022 Share Capital and Debentures\r\n\u2022 Acceptance of Deposits by Companies\r\n\u2022 Registration of Charges\r\n\u2022 Management and Administration\r\n\u2022 Declaration and Payment of Dividend\r\n\u2022 Accounts of Companies\r\n\u2022 Audit and Auditors\r\n\u2022 Companies Incorporated Outside India\r\n\u2022 Limited Liability Partnership Act, 2008\r\n\r\nPart 2B \u2013 Other Laws\r\n\r\n\u2022 General Clauses Act, 1897\r\n\u2022 Interpretation of Statutes\r\n\u2022 Foreign Exchange Management Act, 1999","created_at":"2026-06-23 12:09:48","video":null},{"id":"107","title":"Shuchita scanner CA Inter Paper - 3 Taxation For Sep. 26, Jan. 27","price":"890.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782196848_ca inter p3.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covering 25 PYQs, Selected MTPs & RTPs (With May. 26 Ques.)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 PYQ + RTP + MTP + ICAI Module\r\n\r\n\u2705 Updated with all Income Tax & GST Amendments\r\n\r\n\u2705 Video Solutions Available on Request\r\n\r\n\u2705 Unique trend tools:\r\n\r\n* Chapter-wise marks graph\r\n\r\n* Paper trend analysis (last 1 exams)\r\n\r\n\u2705 Question-type classification:\r\n\r\n* Compulsory Questions \u2022 Descriptive Questions \u2022 Practical Questions \u2022 True\/False\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\nSection A \u2013 Income Tax Law\r\n\r\nBasic Concepts\r\nResidential Status & Total Income\r\nHeads of Income (Salary, House Property, PGBP, Capital Gains, Other Sources)\r\nClubbing, Set-off & Carry Forward of Losses\r\nDeductions from GTI\r\nAdvance Tax, TDS & TCS\r\nReturn Filing & Self-Assessment\r\nInternational Taxation (Basics)\r\nSection B \u2013 GST\r\n\r\nIntroduction & Supply\r\nCharge & Exemptions\r\nPlace, Time & Value of Supply\r\nInput Tax Credit\r\nRegistration\r\nTax Invoice & Records\r\nE-Way Bill\r\nPayment of Tax\r\nTDS\/TCS\r\nReturns","created_at":"2026-06-23 12:10:48","video":null},{"id":"108","title":"Shuchita scanner CA Inter Paper - 4 Cost and Management Accounting For Sep.26 & Jan .27 Exams","price":"1010.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782197256_ca inter p4.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covering 25 PYQs, 24 MTPs, 20 RTPs (With May. 26 Ques.)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 PYQ + RTP + MTP + ICAI Module + Model Questions\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\u2705 Chapter-wise Audio Notes for Anytime-Anywhere Revision\r\n\r\n\u2705 Video Solutions Available on Request\r\n\u2705 Chapter and Topic-wise Questions\r\n\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Unique trend tools:\r\n\r\n* Chapter-wise marks graph\r\n\r\n* Paper trend analysis (last 1 exams)\r\n\r\n\u2705 Question-type classification:\r\n\r\n* Compulsory Questions \u2022 Descriptive Questions \u2022 Practical Questions \u2022 Distinguish Between\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\n\u2022 Introduction to Cost and Management Accounting\r\n\u2022 Material Cost\r\n\u2022 Employee Cost and Direct Expenses\r\n\u2022 Overheads \u2013 Absorption Costing Method\r\n\u2022 Activity Based Costing\r\n\u2022 Cost Sheet\r\n\u2022 Cost Accounting Systems\r\n\u2022 Unit and Batch Costing\r\n\u2022 Job Costing\r\n\u2022 Process and Operation Costing\r\n\u2022 Joint Products and By-Products\r\n\u2022 Service Costing\r\n\u2022 Standard Costing\r\n\u2022 Marginal Costing\r\n\u2022 Budgets and Budgetary Control\r\n\u2022 Corrigendum & Amendments ","created_at":"2026-06-23 12:17:36","video":null},{"id":"109","title":"Shuchita scanner CA Inter Paper - 5 Auditing and Ethics For Sep. 26 , Jan. 27","price":"660.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782198484_ca inter p5.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covering 23 PYQs, 23 MTPs, 19 RTPs (With May. 26 Ques.)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 PYQ + RTP + MTP + ICAI Module + Model Questions\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\u2705 Chapter-wise Audio Notes for Anytime-Anywhere Revision\r\n\r\n\u2705 Video Solutions Available on Request\r\n\u2705 Chapter and Topic-wise Questions\r\n\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Unique trend tools:\r\n\r\n* Chapter-wise marks graph\r\n\r\n* Paper trend analysis (last 1 exams)\r\n\r\n\u2705 Question-type classification:\r\n\r\n* Compulsory Questions \u2022 Descriptive Questions \u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n \r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\n\u2022 Nature, Objective and Scope of Audit\r\n\u2022 Audit Strategy, Audit Planning, Audit Programme\r\n\u2022 Risk Assessment and Internal Control\r\n\u2022 Audit Evidence\r\n\u2022 Audit of Items of Financial Statements\r\n\u2022 Audit Documentation\r\n\u2022 Completion and Review\r\n\u2022 Audit Report\r\n\u2022 Special Features of Audit of Different Types of Entities\r\n\u2022 Audit of Banks\r\n\u2022 Ethics and Terms of Audit Engagements\r\n\u2022 Corrigendum & Amendments ","created_at":"2026-06-23 12:38:04","video":null},{"id":"110","title":"Shuchita scanner CA Inter Paper - 6 Financial Management and Strategic Management For May.26, Sep. 26 , Jan. 27","price":"920.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782198533_ca inter p6.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covering 25 PYQs, 21 MTPs, 22 RTPs (With May. 26 Ques.)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 PYQ + RTP + MTP + ICAI Module + Model Questions\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\u2705 Chapter-wise Audio Notes for Anytime-Anywhere Revision\r\n\r\n\u2705 Video Solutions Available on Request\r\n\u2705 Chapter and Topic-wise Questions\r\n\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Unique trend tools:\r\n\r\n* Chapter-wise marks graph\r\n\r\n* Paper trend analysis (last 1 exams)\r\n\r\n\u2705 Question-type classification:\r\n\r\n* Compulsory Questions \u2022 Descriptive Questions \u2022 Case Scenario Questions\u2022 Short Notes\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n \r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\nSection\u2013A: Financial Management\r\n\r\nScope & Objectives of FM\r\nTypes of Financing\r\nFinancial Analysis & Ratio Analysis\r\nCost of Capital\r\nCapital Structure & Leverages\r\nInvestment & Dividend Decisions\r\nWorking Capital Management (Intro & Cash\/Treasury)\r\nInventory, Receivables & Payables Management\r\nFinancing of Working Capital\r\nSection\u2013B: Strategic Management\r\n\r\n        Introduction to Strategic Management\r\n        Strategic Analysis: External Environment\r\n       Strategic Analysis: Internal Environment\r\n      Strategic Choices\r\n       Strategy Implementation and Evaluation ","created_at":"2026-06-23 12:38:53","video":null},{"id":"111","title":"Shuchita scanner CA Final Paper - 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5 Indirect Tax Laws For Nov. 2026","price":"540.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782203183_ca final p5.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICAI-aligned content, trend insights, and fully updated solutions.\r\n\r\n \r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 ICAI content (Covering 24 PYQs Including May 2026 Questions)\r\n\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICAI study material)\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Chapter star ratings for focused prep\r\n\r\n\u2705 Unique trend tools:\r\n\r\n\u2022 Chapter-wise marks graph\r\n\r\n\u2022 Compulsory question tracker\r\n\r\n\u2022 Paper trend analysis\r\n\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Compulsory \u2022 Descriptive \u2022 Practical\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n \r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\n \r\n\r\nDetailed theory explanations with relevant provisions\r\nPast Year Questions with solved answers\r\nPractical and case-study based questions\r\nConceptual clarity on CGST, SGST, IGST, Composition Scheme, Reverse Charge\r\nStep-by-step working notes and GST calculations\r\nICAI exam-oriented presentation style for better scoring\r\nConcept clarity with practical understanding\r\nFast revision before exams\r\nPYQ-based preparation\r\nProfessional presentation of GST answers","created_at":"2026-06-23 13:56:23","video":null},{"id":"117","title":"Shuchita scanner CMA Inter Paper - 5 Business Laws and Ethics Jun'26, Dec'26","price":"500.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782283306_cma inter p1.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 21 exams up to June 2025)\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022Case-Based Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\r\nFundamentals of Law & Legal System in India\r\nIndian Contract Act, 1872\r\nSale of Goods Act, 1930\r\nNegotiable Instruments Act, 1881\r\nPartnership & LLP Laws\r\nFactories Act, Gratuity Act, EPF, ESI, Code on Wages\r\nCompanies Act, 2013\r\nBusiness Ethics & Emotional Intelligence\r\nChapter-wise Weightage (A\/B\/C\/D)\r\nIntegrated Objective Questions & PYQs\r\nTrend Analysis & Revision Tools \u2026and much more","created_at":"2026-06-24 12:11:46","video":null},{"id":"118","title":"Shuchita scanner CMA Inter Paper - 6 Financial Accounting For Dec. 26 & Jun. 27 Exams","price":"565.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782283524_cma inter p2.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 23 exams up to June 2026)\r\n\u2705 7 MQps with Updated Solutions\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\u2705 Updated solutions with latest amendments\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 1 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\nAccounting Fundamentals\r\n\r\nBills of Exchange, Consignment, Joint Venture\r\n\r\nBills of Exchange\r\n\r\nConsignment Accounting\r\n\r\nJoint Venture Accounts\r\n\r\nPreparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records\r\n\r\nFinancial Statements of Commercial Organisations\r\n\r\nFinancial Statements of Not-for-Profit Organisations\r\n\r\nFinancial Statements from Incomplete Records\r\n\r\nPartnership Accounting\r\n\r\nLease Accounting\r\n\r\nBranch (Including Foreign Branch) and Departmental Accounts\r\n\r\nBranch Accounting\r\n\r\nDepartmental Accounting\r\n\r\nInsurance Claim for Loss of Stock and Loss of Profit\r\n\r\nHire Purchase and Installment Sale Transactions\r\n\r\nAccounting Standards\r\n\r\nMulti-Chapter \/ Integrated Objective Questions","created_at":"2026-06-24 12:15:24","video":null},{"id":"119","title":"Shuchita scanner CMA Inter Paper - 7 Direct and Indirect Taxation For Jun.26 & Dec.26","price":"705.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782283598_cma inter p3.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)\r\n\r\n\u2705 7 MQPs with Updated Solutions\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter Trend Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n \r\n\r\n\ud83d\udcd8 Content Coverage:\r\nBasics of Income Tax Act\r\nHeads of Income\r\nTotal Income & Tax Liability of Individuals and HUF\r\nConcept of Indirect Taxes\r\nGST Laws (Goods & Services Tax)\r\nCustoms Act & Rules","created_at":"2026-06-24 12:16:38","video":null},{"id":"120","title":"Shuchita scanner CMA Inter Paper - 8 Cost Accounting For Jun.26 & Dec.26","price":"545.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782283657_cma inter p4.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights\r\n\r\n\u2705 Covers ICMAI content (Solved Qs from past 20 exams till latest attempt)\r\n\u2705 Topic- & Chapter-wise breakdown (mapped to ICMAI study material)\r\n\u2705 Updated solutions with latest amendments\r\n\u2705 Chapter star ratings for focused prep\r\n\u2705 Unique trend tools:\r\n      \u2022 Chapter-wise marks graph\r\n      \u2022 Compulsory question tracker\r\n      \u2022 Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n      \u2022 Objective Questions \u2022 Short Notes \u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Practical Questions\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n \ud83d\udcd8 Content Coverage:\r\n\r\n\u2022 Introduction to Cost Accounting\r\n\u2022 Elements of Cost \u2013 Material, Labour, Expenses\r\n\u2022 Cost Sheet and Ascertainment of Profit\r\n\u2022 Cost Accounting Standards (CAS 1 to CAS 24)\r\n\u2022 Cost Book Keeping\r\n\u2022 Methods of Costing\r\n\u2022 Cost Accounting Techniques\r\n\u2022 Standard Costing and Variance Analysis\r\n\u2022 Budget and Budgetary Control ","created_at":"2026-06-24 12:17:37","video":null},{"id":"121","title":"Shuchita scanner CMA Inter Paper - 9 Operations Management and Strategic Management Jun'26 ,Dec'26","price":"460.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782284415_cma inter p5.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)\r\n\r\n\u2705 7 MQPs with Updated Solutions\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\nOperations Management Fundamentals\r\nOperations Planning & System Design\r\nProduction Planning & Control (OR Applications)\r\nProductivity & Quality Management\r\nProject Management & Control\r\nMaintenance & Spares Management\r\nStrategic Management Basics\r\nStrategic Analysis & Planning\r\nStrategy Formulation & Implementation\r\nDigital Strategy","created_at":"2026-06-24 12:30:15","video":null},{"id":"122","title":"Shuchita scanner CMA Inter Paper - 10 Corporate Accounting and Auditing Jun'26, Dec'26","price":"495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782284469_cma inter p6.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)\r\n\r\n\u2705 7 MQPs with Updated Solutions\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\nAccounting for Shares & Debentures\r\nPreparation of Financial Statements (Schedule III)\r\nCash Flow Statement\r\nAccounts of Banking, Electricity & Insurance Companies\r\nAccounting Standards\r\nBasics of Auditing\r\nAudit under Companies Act, 2013\r\nAuditing of Different Types of Undertakings","created_at":"2026-06-24 12:31:09","video":null},{"id":"123","title":"Shuchita scanner CMA Inter Paper - 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13 Corporate and Economic Laws Jun'26, Dec'26","price":"380.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782286458_cma final p1.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Case-Based Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\nThe Companies Act, 2013\r\nInsolvency & Bankruptcy Code, 2016\r\nCorporate Governance, CSR & Sustainability\r\nSEBI Regulations\r\nCompetition Act, 2002\r\nForeign Exchange Management Act (FEMA), 1999\r\nBanking & Insurance Laws\r\nMSME Laws & Regulations\r\nCyber Security & Data Privacy Laws\r\nAnti-Money Laundering Laws","created_at":"2026-06-24 13:04:18","video":null},{"id":"126","title":"Shuchita scanner CMA Final Paper - 14 Strategic Financial Management Jun'26, Dec'26","price":"455.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782286514_cma final p2.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Case-Based Questions \u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n\ud83d\udcd8 Content Coverage:\r\nInvestment Decisions & Project Planning\r\nEvaluation of Risky Investments\r\nLeasing & Securitization\r\nSecurity Analysis & Portfolio Management\r\nEquity, Bond Valuation & Performance Evaluation\r\nMutual Funds & Portfolio Theory\r\nAsset Pricing Theories\r\nFinancial Risk Management\r\nFinancial Derivatives for Risk Management\r\nInternational Financial Environment & Forex Market\r\nForeign Exchange Risk Management\r\nDigital Finance","created_at":"2026-06-24 13:05:14","video":null},{"id":"127","title":"Shuchita scanner CMA Final Paper - 15 Direct Tax Laws and International Taxation For Jun. 26 & Dec. 26","price":"485.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782286574_cma final p3.png","category":"Academic Books","type":"others","description":"Smarter than a question bank\u2014this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.\r\n\r\n\ud83d\udccc Key Highlights:\r\n\r\n\u2705 Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)\r\n\u2705 Star Rating of Chapters with ABC Analysis for focused prep\r\n\r\n\u2705 Updated solutions with latest amendments\r\n\r\n\u2705 Video Solution Available on Request\r\n\u2705 Introducing Video Study Material\r\n\r\n\u2705 Question-type classification:\r\n\r\n      \u2022 MCQs (Multiple Choice Question) \u2022 PYQs (Past Year Question)\r\n\r\n\u2705  Unique trend tools:\r\n* Chapter Marks Trend Graph\r\n* Chapter-Wise Marks Analysis\r\n* Chapter-wise Compulsory Questions Analysis\r\n* Paper trend analysis (last 5 exams)\r\n\u2705 Question-type classification:\r\n\r\n\u2022 Distinguish Between \u2022 Descriptive Questions \u2022 Objective Questions \u2022Short Notes\r\n\u2022 Practical Questions\r\n\r\n\u2705 Revision-friendly layout with progress tracker & QR codes for bonus content\r\n\r\n \r\n\r\n\ud83d\udcd8 Content Coverage:\r\n\u2022 Assessment of Income and Computation of Tax Liability of Various Entities\r\n\r\n\u2022 Tax Management, Return and Assessment Procedure\r\n\r\n\u2022 Return of Income\r\n\r\n\u2022 Assessment Procedure Including Dispute Resolution Process\r\n\r\n\u2022 Interest and Fees\r\n\r\n\u2022 Survey, Search and Seizure\r\n\r\n\u2022 Collection, Recovery and Refund of Tax\r\n\r\n\u2022 Grievance Redressal\r\n\r\n\u2022 Appeal, Rectification, Revision, Settlement Commission\r\n\r\n\u2022 Advance Ruling\r\n\r\n\u2022 Penalties and Prosecutions\r\n\r\n\u2022 Business Restructuring\r\n\r\n\u2022 Different Aspects of Tax Planning\r\n\r\n\u2022 CBDT and Other Authorities\r\n\r\n\u2022 E-Commerce \u2013 Transaction and Liability in Special Cases\r\n\r\n\u2022 Income Computation and Disclosure Standards (ICDS)\r\n\r\n\u2022 Black Money Act, 2015\r\n\r\n\u2022 DTAA\r\n\r\n\u2022 Transfer Pricing","created_at":"2026-06-24 13:06:14","video":null},{"id":"128","title":"Taxmann combo-2 2026-27","price":"34110.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1782832209_combo.png","category":"Webmodules","type":"software","description":"Taxmann combo 2 includes Income tax modules, Gst Modules and company sebi law modules.","created_at":"2026-06-30 20:40:09","video":null},{"id":"129","title":"Taxmann International Taxation Ready Reckoner 2026","price":"2395.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783496204_international taxation.jpg","category":"Professional Books","type":"book","description":"International Taxation Ready Reckoner is a complete, practice-oriented guide to the taxation of cross-border transactions under the new Income-tax Act 2025, as amended by the Finance Act 2026, and read with the Income-tax Rules 2026. With the more-than-half-century-old Income-tax Act 1961 now replaced, this Edition restates the entire field of international taxation in the language and section-scheme of the new statute\u2014so that advisers fluent in the old law can move to the new framework without losing their footing, and so that every provision can be located by its new section number.\r\n\r\nTrue to its name, the book is engineered as a reckoner rather than a sprawling commentary. It is built around the questions a professional actually confronts: Is this income or payment taxable in India? How do the Income-tax Act and the relevant Double Taxation Avoidance Agreement (DTAA) interact? Does the treaty apply to this person and to this transaction\u2014and after PE, GAAR and the Principal Purpose Test, does the benefit survive? Drawing on decades of work on mergers, acquisitions, fund structures and inbound\/outbound deals, the authors lay out a repeatable method: read the residence position, read the treaty, then work the specific stream of income under both the Act and the DTAA, supported by worked examples and up-to-date judicial precedents, and finally apply it all through a single end-to-end case study.\r\n\r\nThis book is intended for the following audience:\r\n\r\nChartered Accountants, Tax Advisers and Consultants advising on inbound and outbound cross-border transactions\r\nTax Lawyers and the Direct-Tax Teams of law firms\r\nIn-House Tax and Finance Teams of multinational corporations, of Indian groups investing overseas, and of any business that pays or contracts with non-residents\r\nProfessionals advising NRIs, Foreign Portfolio Investors, AIFs, REITs, InvITs, private-equity and venture-capital funds, and IFSC\/GIFT City units\r\nTrusted Advisers to SMEs and Family Businesses who meet cross-border issues occasionally and need a dependable first reference\r\nAnyone Responsible for Withholding Tax on payments to non-residents and for obtaining lower\/nil withholding certificates\r\nFaculty and Students of practical international taxation\r\nThe Present Publication is the 4th Edition, amended by the Finance Act 2026. This book has been authored by CA. Daksha Baxi & Adv. Surajkumar Shetty, with the following noteworthy features:\r\n\r\n[Fully Recast Under the New Law] The subject is re-presented in the framework, terminology and section numbering of the Income-tax Act 2025 (read with the Income-tax Rules 2026), bridging the transition for readers trained on the Income-tax Act 1961\r\n[A Teachable Method, Not Just Black-Letter Law] A step-by-step approach to non-resident taxability, including how to read a DTAA, whether and to whom it applies, the IT-Act-versus-treaty interplay, treatment of surcharge and cess on treaty rates, the Most-Favoured-Nation clause, and the consequences of PE, GAAR and the PPT under the MLI\r\n[Stream-By-Stream Treatment Under Both Regimes] Each major head of income is analysed first under the IT Act and then under the relevant DTAA article, side by side\r\n[Treaty and Model-Convention Text] Discussion built on the UN and OECD Model Conventions (Articles 6, 7, 12 and 12A) and on the actual language of a wide range of India's bilateral treaties\u2014including those with the United States, the United Kingdom, Australia, Singapore, Germany, France, the Netherlands, Mauritius, the UAE, Japan, Belgium and the Philippines, with further treaties such as China, Cyprus and Poland drawn on in the case-law discussion, and MLI-synthesised texts used where relevant\r\n[BEPS-Aware] Integrates BEPS Action 6 (principal purpose\/treaty abuse) and Action 7 (artificial avoidance of PE status) into the stream analysis, alongside the MFN debate and CBDT Circular No. 3\/2022\r\n[Grounded in Current Case Law] Curated, up-to-date judicial precedents woven through, including Tiger Global (SC), Vodafone-Essar, Sanofi Pasteur, Vanenberg Facilities, Indostar Capital, GE India Technology Centre, Toshoku, Infosys BPO, Cadila Healthcare, and the Giesecke & Devrient\/Total Oil India split on the DTAA rate for DDT\r\n[A Genuine Capstone] Comprehensive, fact-based case study built around an Indian joint-venture company and a foreign 'know-how' LLP, worked through eleven sequential questions that apply the whole book to one scenario\r\n[Built-In Ready References] A front-of-book table of withholding (TDS) rates for non-residents under Part II of the First Schedule to the Finance Act 2026; a detailed Glossary of Terms; decision charts and flowcharts (including a process chart for determining a non-resident's taxability); summary tables (DTAA article map, valuation-rule summary, transfer-pricing summary); FAQs on GAAR; and an Appendix listing the forms referred to\r\n[Current and Emerging Issues] The digital economy and e-commerce, Equalisation Levy-2, Significant Economic Presence, indirect transfer of Indian assets, and the IFSC\/GIFT City regime\r\nThe book spans 25 chapters, organised in five practical blocks:\r\n\r\nFoundations (Ch. 1\u20135)\r\nThe tax system for non-residents, with residential status (individuals, HUFs and other persons), deemed residence and the scope of total income under section 5 (Ch. 1); tax treaties and how to read a DTAA, with a chart mapping every treaty article to the income it covers and worked MFN-clause examples (Ch. 2); setting up a business in India\u2014PAN\/TAN, directors' registration, anti-avoidance valuation rules and FMV determination, and transfer-pricing basics including Form 48 (Ch. 3); classification of income across all heads (Ch. 4); and eligibility to claim DTAA benefits, covering 'person' and 'resident' under a treaty, taxes covered, surcharge\/cess, whether EL-2 is covered, and the PE\/GAAR\/PPT gateway (Ch. 5)\r\nIncome-Stream Taxation, IT Act & DTAA (Ch. 6\u201313)\r\nRental\/immovable-property income with Article 6 across treaties (Ch. 6); business income, with Permanent Establishment, allocation of profits under Article 7, Force of Attraction, BEPS Action 7, 'business connection' under section 9, Significant Economic Presence, agency PE and POEM (Ch. 7); dividend (Ch. 8); interest, including the MFN clause and Circular 3\/2022 (Ch. 9); royalty under the IT Act, ICDS IV, and Article 12 of the UN\/OECD Models and the India-US treaty, with the equipment-use and technical-knowledge controversies (Ch. 10); fees for technical services under section 9(7), the nexus approach, gross-basis taxation under section 207, and Article 12A, with US and Germany treaty analysis (Ch. 11); capital gains, including indirect transfer of Indian assets under section 9(10) and its valuation rules, holding-period and rate tables, FPI\/Category-III AIF treatment, and treaty positions for the US, France, the Netherlands, Singapore and Mauritius (Ch. 12); and employment income, including ESOPs for globally mobile employees, foreign-asset reporting and tax equalisation (Ch. 13)\r\nSpecial Persons and Vehicles (Ch. 14\u201316)\r\nNon-Resident Indians and the optional regime under section 214 (Ch. 14); Foreign Portfolio Investors (Ch. 15); and AIFs, REITs, InvITs and securitisation trusts (Ch. 16)\r\nAnti-Avoidance and Restructuring (Ch. 17\u201319)\r\nTransfer pricing under sections 161\u2013173, covering associated enterprises, international transaction, ALP and the most-appropriate-method, the TPO reference, Safe Harbour, Advance Pricing Agreements and roll-back, secondary adjustment, documentation and the accountant's report (Ch. 17); business reorganisations\u2014share sales, amalgamations\/mergers and demergers, with loss carry-forward conditions (Ch. 18); and discontinuance of business and liquidation of an Indian company under sections 320\u2013323 (Ch. 19)\r\nCredits, Compliance and Disputes (Ch. 20\u201324)\r\nForeign tax credit, methods, Rule 76 and supporting documentation (Ch. 20); making payments to non-residents, the sections attracting withholding, GDR income, 'net of tax' payments under section 393, and the TDS-versus-TCS overlap (Ch. 21); assessments, appeals and dispute resolution\u2014summary, mandatory faceless scrutiny, best-judgment and reassessment, the DRP, and appeals from CIT(A) through ITAT, High Court and Supreme Court (Ch. 22); the General Anti-Avoidance Rules, with the approving-panel process, FAQs and precedents (Ch. 23); and miscellaneous matters\u2014the Board of Advance Rulings under sections 380\u2013389, the Mutual Agreement Procedure, the IFSC regime under section 147, and the presumptive regime for domestic cruise services (Ch. 24)\r\nThe volume closes with the comprehensive case study (Ch. 25), applying the book's full machinery to one set of facts. Supporting material includes the front-of-book non-resident TDS rate table, a Glossary of Terms, and an Appendix listing the forms referred to\r\nThe structure of the book is as follows:\r\n\r\nA Deliberate Advisory Sequence \u2013 The 25 chapters move in the order an adviser actually works a problem: establish residence, read the treaty, then work income-stream by income-stream, on to special entities, anti-avoidance, credits, compliance and disputes, and finally an applied case study\r\nA Consistent Chapter Template \u2013 Each chapter opens with a 'Scope of this Chapter,' sets out the IT Act position and then the DTAA position (often quoting the relevant Model Convention and treaty text), draws on judicial precedents, and frequently closes with a worked example or case study\r\nPinpoint Navigation \u2013 A decimal numbering system allows precise cross-referencing throughout\r\nAn Integrated Capstone (Ch. 25) \u2013 The closing chapter mirrors a live engagement, built on a single fact pattern: an Indian JV company, a foreign 'know-how' LLP that licenses technology and provides technical services, a seconded employee, and a cross-border transfer of the LLP interest\r\nResolved Through Eleven Sequential Questions \u2013 DTAA eligibility; whether the JV constitutes the LLP's business connection and PE in India; the secondee's taxability and the withholding obligation (section 192 of the 1961 Act\/section 392 of the 2025 Act); the secondee's return-filing obligation; taxation of the licence fee (royalty) and the technical-service fee; whether the secondee's salary forms part of the technical-service fees; taxation of interest payable to the know-how LLP; applicability of transfer-pricing regulations to the LLP\u2013JV transactions; whether a UK resident's transfer of its interest in the LLP to a Netherlands subsidiary triggers Indian capital-gains tax; and the secondee's residential status across the years of secondment","created_at":"2026-07-08 13:06:44","video":null},{"id":"130","title":"Taxmann GST Manual with GST Law Guide & Digest of Landmark Rulings 2026","price":"4895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783496346_gst manual.jpg","category":"Professional Books","type":"book","description":"GST Manual with GST Law Guide & Digest of Landmark Rulings is Taxmann's most comprehensive single-source reference on India's Goods and Services Tax\u2014a two-volume set that assembles the entire statutory framework, the complete body of subordinate legislation, the prescribed forms, the departmental material and the leading judicial interpretation of GST into one rigorously cross-linked work.\r\n\r\nWhat sets this Manual apart from an ordinary bare act is its annotation method. The text of the law is never left to stand alone. Under each section of the CGST, IGST and UTGST Acts, the Editorial Board has built a layer of working annotations that tell the reader, at the point of reading, which Rules and Forms apply, which Notifications are relevant, when the provision (and each amendment to it) came into force, and which allied laws are referred to. In practice, this means a professional reading any section sees, on the same page, its amendment history and effective dates, the rules and forms it operates through, and the notifications that qualify it\u2014without leaving the section to reconstruct that picture from separate sources.\r\n\r\nThe set opens with a full conceptual GST Law Guide that explains the law topic by topic before the reader engages with the statutory text, and it closes\u2014across the second volume\u2014with the consolidated notifications, a digest of landmark Supreme Court and High Court rulings, the CBIC's FAQs, the circulars and clarifications, and the constitutional provisions that underpin GST. The result functions simultaneously as a study guide, a litigation and compliance desk reference, and a complete GST statutory library.\r\n\r\nThis publication is intended for advanced professional and institutional users who require depth, accuracy, and defensibility in GST matters, including:\r\n\r\nPractising Chartered Accountants, Company Secretaries, Cost Accountants and Tax Advocates engaged in GST advisory, compliance and litigation\r\nIndirect-Tax Consultants and GST Practitioners who need the statute, rules, forms, notifications, circulars and case law in one integrated set\r\nIn-House Tax, Finance and Legal Departments of corporates managing registrations, returns, ITC, refunds, audits and assessments\r\nDepartmental Officers, Adjudicating and Appellate Authorities, and members and staff of the GST Appellate Tribunal\r\nSenior Students and CA\/CS\/CMA Aspirants, academicians and researchers who want an authoritative, annotated and current GST text\r\nAnyone who requires a dependable, amendment-tracked statutory reference rather than a stand-alone bare act\r\nThe Present Publication is the 27th Edition, amended by the Finance Act 2026 and updated till 15th May 2026. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:\r\n\r\n[Section-Wise Annotation Built into Footnotes] Each section of the CGST\/IGST\/UTGST Acts carries annotations identifying the relevant Rules and Forms, the relevant Notifications, the date of enforcement of the provision, and the allied laws referred to\u2014turning every section into a self-contained working unit\r\n[Full Amendment Trail at the Provision Level] Substitutions, insertions and omissions are footnoted with the enabling Finance Act\/Amendment Act, the effective date (including retrospective effect), and the notification that actually enforced the change\u2014so the reader can see not just the current law but how and when it got there\r\n[GST Forms with 'Action Points'] Forms are introduced with a boxed Action Points panel that states the purpose of the form, the governing rule, the responsible person, the timeline, and the required contents\u2014bridging the prescribed form and its practical use\r\n[Notifications Presented with their Complete Amendment Chain] In Volume 2, each notification is reproduced with the full sequence of amending notifications and corrigenda, and is tied to the section of the Act it relates to\r\n[Twin Keys to the Case Digest] The Digest of Landmark Rulings is navigable through both a section-wise key and an alphabetical key to Supreme Court and High Court decisions\r\n[Detailed Subject Indexes and Arrangement of Sections] Each statute carries an Arrangement of Sections and a subject index; the rules carry a granular subject index that maps concepts to specific rules and forms\r\n[A Conceptual GST Law Guide] It is followed by the complete annotated statute, the full rule-book, the forms, and the departmental and judicial material\u2014organised for both sequential study and quick lookup\r\n[Currency and Editorial Reliability] Amended for the Finance Act 2026 and updated to 15th May 2026, maintained to Taxmann's editorial standards\r\nThe Manual spans statutory law, procedural rules, departmental clarifications, and judicial interpretations:\r\n\r\nGST Law Guide\r\nA conceptual guide of 28 chapters (preceded by a list of GST acronyms), covering: the taxable event in GST; value of taxable supply; input tax credit; place of supply (domestic, and in the case of exports\/imports); exports and imports; time of supply; reverse charge; exemptions by notification; concessions to small enterprises; important taxable services; government-related activities; basic procedures; tax invoices, credit and debit notes; the e-way bill; payment of tax in cash and through ITC; returns; assessment and audit; demands and recovery; refunds; powers of officers, offences and penalties; appeal and revision; prosecution and compounding; electronic commerce; miscellaneous issues; special provisions relating to tobacco products; and the constitutional background of GST\r\nAnnotated GST Acts\r\nThe complete annotated text of the CGST Act 2017, IGST Act 2017, UTGST Act 2017 and the GST (Compensation to States) Act 2017, each with an Arrangement of Sections and subject index\r\nOrders, Validation & Allied-Law Provisions\r\nThe associated Removal of Difficulties Orders (2018\u20132020), the Validation Provisions, and the text of allied-Act provisions referred to within the statutes\r\nGST Rules\r\nThe full body of GST Rules\u2014CGST Rules, IGST Rules, GST Compensation Cess Rules, the Period of Levy and Collection of Cess Rules (2022), the UTGST Rules for the various Union Territories, the GST Appellate Tribunal Rules (appointment\/conditions of service 2023; procedure 2025), related tribunal-reform provisions, and the GST Settlement of Funds Rules (2026)\r\nGST Forms with Action Points\r\nGST Forms, each presented with Action Points\r\nNotifications\r\nThe consolidated set of Notifications issued under the CGST, IGST and UTGST Acts\u2014including CGST\/IGST (Rate) Notifications and legacy Service Tax and Central Excise (N.T.) notifications\u2014each with its amendment history\r\nDigest of Landmark Rulings\r\nA digest of rulings of the Supreme Court and High Courts, with section-wise and alphabetical keys\r\nCBIC's FAQs\r\nThe CBIC's FAQs, preceded by a list of FAQs\r\nCirculars & Clarifications\r\nCirculars and Clarifications issued by the department\r\nConstitutional Provisions\r\nThe provisions underpinning GST\u2014the Constitution (One Hundred and First Amendment) Act 2016, the relevant provisions of the Constitution of India, and the dates of enforcement of the 101st Amendment\r\nConsolidated Lists\r\nA consolidated List of Notifications and List of Circulars & Clarifications for the set\r\nThe set is arranged into eleven Divisions across the two volumes, deliberately moving from explanation, to statute, to subordinate law and forms, to departmental and judicial material, to constitutional foundations:\r\n\r\nVolume 1\r\nDivision One | GST Law Guide \u2014 A comprehensive 28-chapter conceptual guide to the entire GST law, opening with a list of GST acronyms\r\nDivision Two | CGST Act 2017 \u2014 Arrangement of Sections and annotated text, the CGST Removal of Difficulties Orders (2018\u20132020), notifications enforcing the Act and its amendments, text of allied-Act provisions, validation provisions and subject index\r\nDivision Three | IGST Act 2017 \u2014 Arrangement of Sections, annotated text, enforcing notifications, validation provisions and subject index\r\nDivision Four | UTGST Act 2017 \u2014 Arrangement of Sections, annotated text, Removal of Difficulties Orders, enforcing notifications, validation provisions and subject index\r\nDivision Five | GST (Compensation to States) Act 2017 \u2014 Arrangement of Sections, text, enforcing notifications and subject index\r\nDivision Six | GST Rules and Forms \u2014 The CGST, IGST and Compensation Cess Rules, the Period of Levy and Collection of Cess Rules (2022), the UTGST Rules for the Union Territories, the GST Appellate Tribunal Rules and allied tribunal provisions, the GST Settlement of Funds Rules (2026), and the GST Forms with Action Points, supported by a detailed subject index\r\nVolume 2\r\nDivision Seven | Notifications \u2014 CGST, IGST and UTGST notifications (including Rate notifications and legacy Service Tax\/Central Excise (N.T.) notifications), each with its amendment chain\r\nDivision Eight | Case Laws Digest \u2014 A digest of landmark Supreme Court and High Court rulings, with a Section Key and an Alphabetical Key\r\nDivision Nine | CBIC's FAQs \u2014 The department's FAQs, with a list of FAQs\r\nDivision Ten | Circulars and Clarifications \u2014 Consolidated circulars and clarifications\r\nDivision Eleven | Constitutional Provisions \u2014 The Constitution (101st Amendment) Act 2016, relevant constitutional provisions, and their dates of enforcement\r\nEach volume carries its own contents and indices; Volume 2 additionally consolidates the List of Notifications and the List of Circulars & Clarifications for the whole set, while Volume 1 holds the full GST Law Guide and the complete statutory and rule material that Volume 2 cross-references","created_at":"2026-07-08 13:09:06","video":null},{"id":"131","title":"Taxmann GST Tariff 2026","price":"4895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783496563_gst tariff.jpg","category":"Professional Books","type":" book","description":"GST Tariff is a two-volume ready-reckoner that answers a single practical question for any supply in India\u2014what is the rate of tax\u2014and answers it in one lookup. For goods, it reproduces the entire rate schedule arranged by HSN, so a reader moves from the broad product family down to the precise eight-digit Tariff Item and reads the CGST, SGST\/UTGST and IGST rates off one row. For services, it maps the notified rates against each Service Heading and carries the full Scheme of Classification down to the six-digit Service Code, with Explanatory Notes describing exactly what each code covers.\r\n\r\nWhat distinguishes the work is that it is built to be used at the point of decision rather than as a bare rate list. Every chapter and service heading is supplemented in place with the relevant exemption notifications, 'pre-packaged and labelled' flags, E-Way Bill exemption indicators, Latest Clarifications and Latest Case Laws, and the Section, Chapter and Supplementary Notes that govern classification\u2014so the rate, the exemption that may apply, and the interpretation that decides borderline cases all sit together. Where goods attract a levy beyond GST, the entry cross-refers to the allied-Act rates compiled in the same set, and the complete body of rate-and-exemption notifications is reproduced in full with its conditions.\r\n\r\nTwo exhaustive indices\u2014a Commodity Index and a Services Index\u2014let a reader reach the right entry by name. Volume 1 holds the goods tariff, the allied-Act duties and the commodity index; Volume 2 holds the services tariff, the explanatory notes, the services index and the consolidated notifications. The present Edition states the law as currently in force, with the rate schedules and notifications updated to reflect the latest position.\r\n\r\nThis publication is specifically intended for users who must apply GST tariffs accurately in live transactions and compliance environments, including:\r\n\r\nChartered Accountants, Cost Accountants, Company Secretaries and Tax Advisors framing rate and classification opinions\r\nGST Litigators and Practitioners handling classification disputes, advance rulings and departmental adjudication\r\nManufacturers, Traders, Importers and E-Commerce Operators determining output rates, HSN\/SAC, reverse-charge liability and invoicing\r\nManufacturers of Capacity-Based-Levy Goods computing duty under the new cess machinery\r\nIndirect-Tax, Finance and Supply-Chain Teams responsible for compliance, pricing and ERP master-data setup\r\nDepartmental Officers, Tribunals and the Bench needing a single consolidated rate reference\r\nInstitutions and Students of GST, customs and indirect-tax law\r\nThe Present Publication is the 26th Edition, amended by the Finance Act 2026 and updated till 20th May 2026. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:\r\n\r\n[Single-glance Rate Determination] Every tariff line shows the Unit alongside the CGST, SGST\/UTGST and IGST rates in adjacent columns, so the rate for both intra-State and inter-State supply is read off one row\r\n[Aligned to GST 2.0] Reconciled to the rate rationalisation, with rate entries tied back to the September 2025 rate-and-exemption notifications\r\n[Pre-packaged and Labelled Flagging] 'Pre-packaged and labelled' treatment is marked at the tariff-line level, separating the rate on packaged-and-labelled commodities from the same goods supplied loose, with the governing Legal Metrology definition and FAQs reproduced\r\n[Allied-Act Cross-references] Goods chapters that attract levies beyond GST carry an express cross-reference to the allied-Act rates in Division Two, so the GST rate and any residual excise or cess are not read in isolation\r\n[Rate, Exemption and Interpretation Together] Each chapter and service heading is supplemented in place with the applicable exemption notifications, E-Way Bill exemption flags, Latest Clarifications and Latest Case Laws\/Departmental Clarifications\r\n[Two-way Services Mapping] Notified rates are given against each Service Heading, and the full Scheme of Classification is carried down to the six-digit Service Code, with Explanatory Notes describing the scope of each code and relevant CBIC circulars folded in\r\n[Full Statutory Apparatus] Reproduced, not merely cited: Section Notes, Chapter Notes, Supplementary Notes, the General Rules for the Interpretation of the Schedule, and full notification texts with their conditions\r\n[Name-based Search] Exhaustive Commodity Index and Services Index, plus a complete List of Notifications\r\nThe detailed coverage of the book is as follows:\r\n\r\nGoods Rate Schedule\r\nThe complete GST rate schedule for goods, organised by HSN across the full range of Customs Tariff Chapters, from live animals through to works of art, antiques and project imports\r\nRate Slabs\r\nThe principal slabs of Nil, 5% and 18%, a 40% rate on specified demerit goods such as tobacco and cigarettes, and the special rates of 0.25%, 1.5% and 3% retained for rough and worked diamonds, gemstones and bullion\r\nAllied-Act Duties\r\nThe duties that continue to apply alongside GST, reproduced with their statutory text: the Central Excise Third and Fourth Schedules, National Calamity Contingent Duty, Additional Duty on Tobacco, Special Additional Excise Duty on motor spirit and high-speed diesel, Road & Infrastructure Cess, Agriculture Infrastructure and Development Cess, and Rule 18 of the Central Excise Rules 2017\r\nHealth Security se National Security Cess\r\nThe Act of 2025 and Rules of 2026, including the capacity-based machinery under which the cess is fixed by machine speed and pouch weight in rupees per machine per month, with returns, abatement, appeals and the prescribed forms\u2014together with its FAQs\r\nPacking-machine Rules\r\nThe Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026\r\nServices Rate Schedule\r\nThe complete GST rate schedule for services\u2014CGST\/SGST and IGST\u2014against every Service Heading, with the residual standard rate and the classification of services\r\nClassification of Services\r\nThe full Scheme of Classification of Services and its Explanatory Notes, describing what each Service Code covers\r\nReverse Charge and Special Supplies\r\nReverse charge for intra-State and inter-State supplies of services, supplies through electronic commerce operators, supplies received from unregistered suppliers, restrictions on refund of unutilised input tax credit, and notified rates on specified first intra-State supplies\r\nConsolidated Notifications\r\nThe full body of Rate of Tax and Exemption Notifications for goods and for services, reproduced with their amendment history and conditions, and a complete List of Notifications running to the latest 2026 instruments\r\nThe work runs across two volumes and six divisions:\r\n\r\nVolume 1\r\nDivision One \u2014 GST Tariff for Goods with HSN Code, closing with the General Rules for the Interpretation of the Schedule\r\nDivision Two \u2014 Rates specified in other Acts, including the Health Security se National Security Cess Act, 2025, its Rules, 2026, and the related packing-machine rules\r\nDivision Three \u2014 Commodity Index\r\nVolume 2\r\nDivision Four \u2014 GST Tariff for Services (CGST\/SGST and IGST), the classification and Explanatory Notes, reverse-charge and ECO provisions, ITC-refund restrictions, Latest Clarifications and Latest Case Laws\r\nDivision Five \u2014 Services Index\r\nDivision Six \u2014 GST Tariff Notifications (Rate of Tax and Exemptions), with the List of Notifications\r\nWithin the goods tariff, entries follow the Customs Tariff architecture\u2014Section, Chapter, Heading, sub-heading and eight-digit Tariff Item\u2014so a reader moves from the broad product family to the precise line. The services tariff mirrors this, moving from Section and Heading to the six-digit Service Code, with each heading first stating the notified concessional and exempt entries and then the residual classification taxed at the standard rate","created_at":"2026-07-08 13:12:43","video":null},{"id":"132","title":"Taxmann GST Law & Practice 2026","price":"3795.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783496666_gst law &  practice.jpg","category":"Professional Books","type":"book","description":"GST Law & Practice\u2014A Compendium of CGST\/IGST Acts along with Relevant Rules\/Circulars\/Notifications & Case Laws is a single-volume, provision-centric compendium of the Goods and Services Tax law in India. It is designed not as a bare-act reprint but as a working reference in which every operative section of the CGST and IGST Acts is read together with the delegated legislation, administrative clarifications, and judicial precedent that give it meaning. Each section is immediately followed by the relevant rules, a gist of applicable notifications and circulars, and a curated digest of case law, so that the reader can move from statute to interpretation on the same page.\r\n\r\nThe 8th Edition incorporates all amendments brought in by the Finance Act 2026 and reflects the regulatory and judicial developments up to the date of publication.\r\n\r\nThe book is intended as a daily-use reference for professionals and institutions engaged with GST:\r\n\r\nChartered Accountants, Cost Accountants, Company Secretaries, and Advocates practising in GST advisory, compliance, audit, and litigation\r\nIn-House Indirect-Tax Teams of Corporates, Multinationals and PSUs\u2014GST heads, indirect-tax controllers, finance and commercial managers\r\nOfficers of the Central and State GST administrations, DGGI, and CBIC\r\nMembers and Counsel appearing before Adjudicating Authorities, Appellate Authorities, the GST Appellate Tribunal, High Courts, and the Supreme Court\r\nAcademicians, Researchers, and Candidates preparing for the CA, CS, CMA, LL.B., and LL.M. examinations where GST is a core paper\r\nThe Present Publication is the 8th Edition, amended by the Finance Act 2026. This book is edited by CA. (Dr) Arpit Halida, with the following noteworthy features:\r\n\r\n[Three-Layer Treatment Applied to Every Section] The book's defining feature is the uniform three-layer presentation given to every operative provision:\r\nStatutory Layer \u2014 The annotated text of the section, with a dense footnote apparatus that traces every substitution, insertion, and omission to the specific Finance Act, Amendment Act, Removal of Difficulties Order, or notification that effected it, along with the effective date and the pre-amendment text preserved\r\nRegulatory Layer \u2014 The relevant rules from the CGST Rules 2017 are reproduced in full under the parent section, each rule carrying its own layered footnote history. A gist of applicable notifications follows, keyed to the provision\r\nJudicial Layer \u2014 A curated digest of relevant case law is placed under the section, with ratios reported in sufficient substantive detail, citations, and explicit flagging of contrary decisions\r\n[Circulars Updated Through Late 2025] The gist of CBIC circulars runs through Circular No. 254\/11\/2025-GST, dated 27-10-2025, covering landmark recent clarifications including:\r\nCircular 251\/08\/2025 on post-sale discounts and financial\/commercial credit notes\r\nCircular 253\/10\/2025 on the withdrawal of Circular No. 212\/6\/2024-GST\r\nCircular 252\/09\/2025 on the Document Identification Number (DIN) requirement\r\nCircular 250\/07\/2025 on reviewing, revisional, and appellate authorities for Common Adjudicating Authority (CAA) orders\r\nCircular 249\/06\/2025 on the generation and quoting of DIN on CBIC communications\r\nCircular 248\/05\/2025 on eligibility for Section 128A benefit where tax was paid through FORM GSTR-3B\r\n[Comprehensive Amendment Tracking] Every legislative change up to and including the Finance Act 2026 is integrated into the statutory text of the CGST, IGST, and UTGST Acts. The annotation format preserves the complete amendment history for each provision\u2014the amending instrument, the effective date, and the pre-amendment text\u2014enabling the reader to reconstruct the law as it stood on any prior date, a frequent need in assessment, audit, and litigation work involving past tax periods\r\nThe coverage of the book is as follows:\r\n\r\nDivision One \u2014 Central Goods and Services Tax Act 2017\r\nThe principal Division is a complete, section-wise treatment of the CGST Act 2017\u2014Chapter I (Preliminary) through Chapter XXI (Miscellaneous)\r\nThe Division also provides, as continuous annexures:\r\nSchedules I, II, and III to the CGST Act\r\nRemoval of Difficulties Orders \u2014 First through Tenth Orders of 2019, together with the 2020 and 2023 Orders, reproduced in full\r\nText of Provisions of Allied Acts referred to in the CGST Act\u2014including relevant extracts from the Cantonments Act 2006; the Chartered Accountants Act 1949; the Cost and Works Accountants Act 1959; the Information Technology Act 2000; the Real Estate (Regulation and Development) Act 2016; the Customs Tariff Act 1975; the Constitution of India (Article 279A); and other allied statutes referred to in definitions and operative sections\r\nValidation Provisions\u2014a consolidated compilation\r\nSubject Index\u2014detailed index keyed to the CGST Act\r\nDivision Two \u2014 Integrated Goods and Services Tax Act 2017\r\nA complete, section-wise annotated treatment of the IGST Act 2017, covering the full place-of-supply regime (domestic and cross-border, including the special rules for online money gaming and online information services), zero-rated supplies, apportionment of tax, refund of IGST on exports, and validation provisions\r\nThe Division follows the same three-layer structure used in Division One, with a section-wise gist of circulars and case law, including post-2024 rulings such as the Delhi High Court's judgment in Interglobe Aviation Ltd. on the constitutionality of additional duty on re-imported aircraft parts\r\nDivision Three \u2014 Miscellaneous\r\nUnion Territory Goods and Services Tax Act 2017\u2014annotated section-wise\r\nGoods and Services Tax (Period of Levy and Collection of Cess) Rules 2022\r\nNational Anti-Profiteering Authority : Procedure and Methodology\r\nGoods and Services Tax Appellate Tribunal (Procedure) Rules 2025\u2014the new procedural code for institution of appeals, registry functions, cause lists, interlocutory applications, and hearings before the GSTAT Principal and State Benches, reproduced in full\r\nGoods and Services Tax Settlement of Funds Rules 2026\u2014notified by GSR 225(E), dated 30-3-2026, in supersession of the 2017 Rules (deemed effective from 1 April 2025), covering cross-utilisation reports, Form GST STL-1 series, apportionment of IGST, and settlement between Centre and States\r\nList of CGST Forms\u2014complete catalogue of every statutory form under the CGST Rules, organised by function (Registration, ITC, Enrolment, Returns, GST Practitioner, Payment of Tax, Refunds, Assessment, Audit, Advance Ruling, Appeals and Revision, Transitional Provisions, Inspection and Search, Demands and Recovery, Compounding, E-Way Bill)\r\nReference Apparatus\r\nList of Notifications\u2014consolidated table of CGST and IGST notifications with description and page reference\r\nList of Circulars & Clarifications\u2014with subject description and precise page reference, running through Circular No. 254\/11\/2025-GST, dated 27-10-2025\r\nArrangement of Sections and Arrangement of Rules at the opening of each Division\r\nSubject Index for both the CGST and IGST Divisions\r\nThe book is organised into three Divisions, each self-contained with its own pagination:\r\n\r\nDivision One \u2014 CGST Act, Rules, Circulars, Case Law, Schedules, Removal of Difficulties Orders, Allied Acts, Validation, Subject Index\r\nDivision Two \u2014 IGST Act, Rules, Circulars, Case Law, Validation, Subject Index\r\nDivision Three \u2014 UTGST Act, GST Cess Rules 2022, Anti-Profiteering Procedure, GSTAT Procedure Rules 2025, GST Settlement of Funds Rules 2026, CGST Forms\r\nConsolidated Lists of Notifications and Circulars at the end serve as a master navigation table cross-referencing every notification and circular to the exact page where its gist and application are discussed within the body text","created_at":"2026-07-08 13:14:26","video":null},{"id":"133","title":"R.K. Jain's Customs Law Manual | 2026-27 ","price":"4495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783666021_jain customs manual.jpg","category":"Professional Books","type":"book","description":"R.K. Jain's Customs Law Manual is the definitive consolidated reference on Indian customs law, assembling the complete statutory, subordinate, allied, and procedural framework governing import, export, and cross-border trade into a single, internally cross-referenced two-volume set. In continuous publication since 1986, it is the standard desk authority for the customs bar, the trade, and the Department alike.\r\n\r\nTwo features set this Edition apart. First, it opens with a substantial authored treatise\u2014the Overview of Customs Law & FTP\u2014which explains the entire scheme of the law in narrative form before the black-letter text begins, and expressly cross-references the CBIC Customs Manual in Part 7. Second, the new CBIC's Customs Manual 2025\u2014the Department's own consolidated procedural compendium\u2014is reproduced in full alongside its latest instructions, circulars, and public notices. The Manual therefore moves the reader from the policy rationale, to the statutory provision, to the operative notification and prescribed form, and finally to the Department's working procedure, without leaving the set.\r\n\r\nThis Manual is intended for stakeholders who require statutory certainty, procedure accuracy, and defensible interpretation in Customs matters, including:\r\n\r\nCustoms and Indirect-Tax Practitioners, Advocates, and Counsel appearing before adjudicating authorities, the Commissioner (Appeals), CESTAT, the High Courts, and the Supreme Court\r\nChartered Accountants, Cost Accountants, and Company Secretaries advising on duty, valuation, classification, drawback, and trade compliance\r\nCustoms Brokers and Licensed Clearing Agents, and their qualified employees\r\nImporters, Exporters, EOUs, SEZ Units and Developers, and trade-compliance, valuation, and logistics teams\r\nOfficers of the Customs Department, DRI, and the Allied Adjudication and enforcement wings\r\nIn-House Legal, Tax, and Supply-Chain Functions of manufacturing, trading, and multinational enterprises\r\nAcademicians and Candidates Preparing for Professional and Departmental Examinations in customs and international trade law\r\nThe Present Publication is the 76th Edition | 2026-27, amended by the Finance Act 2026 and updated till 15th May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\r\n\r\n[Authored Overview] A standalone editorial treatise on the whole of customs law and the Foreign Trade Policy 2023 opens the work, integrating statutory provisions with departmental circulars and FTP 2023 paragraph citations, so the framework can be understood as a system before individual provisions are consulted\r\n[Statute Paired with Departmental Procedure] The new CBIC's Customs Manual 2025 is reproduced in full and read together with the latest supplementary instructions, circulars, and public notices, placing each substantive provision beside its administrative application\r\n[Annotated Bare Act] The Customs Act 1962 is presented section by section, chapter-wise, with superscript footnotes carrying amendment history and source notes, allowing the current text and its legislative evolution to be read together\r\n[Current to the Latest Reforms] Fully updated for the Finance Act 2026 and developments up to 15th May 2026 and carrying the Finance Act 2025 changes such as the abolition of the Settlement Commission (w.e.f. 1-4-2025) and the electronic refund procedure\r\n[Single Integrated Reference] Acts, rules, regulations, notifications, forms, bonds, allied laws, departmental procedure, and SEZ law are consolidated into one continuously maintained set, removing the need to consult disconnected sources\r\n[Built-In Finding Aids] A detailed acronyms table, section-wise and rule-wise contents, a chapter-wise procedural index, and a chronological notification locator (separately for the Ministry of Finance and the Customs Commissionerates) support rapid navigation and audit\r\n[Continuity of Authority] The 76th Edition of a title in print since 1986, maintaining the editorial reliability and cross-referencing discipline on which the customs community has long relied\r\nThe volume-wise coverage of the book is as follows:\r\n\r\nEditorial Overview and Trade Context\r\nA narrative treatise covering: levy and exemption of duty; customs valuation of imports and exports; assessment, self-assessment, Risk Management System (RMS), Post-Clearance Audit (PCA), and provisional assessment; import, export, baggage, courier, and postal procedures; warehousing and manufacture-in-bond; exemptions, Project Imports, and Preferential\/Free Trade Agreements; remission, re-import, and re-export; departmental adjudication; demands and recovery; refunds (including the electronic refund procedure effective 1-4-2025); enforcement powers (summons, arrest, search, seizure); offences, punishments, and compounding; appeals and revision up to the Supreme Court; and an Overview of the Foreign Trade Policy 2023 (DGFT administration, deemed exports, quality complaints and trade disputes)\r\nCore Statutory and Subordinate Law\r\nThe complete Customs Act 1962, section by section, as amended, with amendment-history footnotes\r\nThe full body of Customs Rules and Regulations\u2014valuation, warehousing, drawback, baggage, courier, manufacture-in-bond, sea\/air cargo manifest, customs broker licensing, and related rules\r\nAppeal, Revision and Appellate Tribunal's Rules, Notifications and Orders\r\nThe complete set of Notifications issued under the Customs Act 1962\r\nForms, Bonds, and Operational Instruments\r\nThe prescribed library of Customs Forms & Bonds (numbered to Form 195), spanning Bills of Entry, Shipping Bills and Bills of Export, transhipment and transit instruments, courier bills, drawback statements, electronic cash and duty-payment ledgers, registration and authorised-importer applications, and baggage and currency declarations\r\nAllied Legislation\r\nForeign Trade (Development and Regulation) Act 1992, with the Foreign Trade (Regulation) Rules 1993, the Exemption Order 1993, and FTDR notifications\r\nProvisional Collection of Taxes Act 2023\r\nTea Act 1953; Coffee Act 1942; Live-stock Importation Act 1898; and Post Office Act 2023 (relevant extracts)\r\nConservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (COFEPOSA)\r\nForeign Exchange Management Act 1999, with the FEM (Export of Goods and Services) Regulations 2026 and the FEM (Current Account Transactions) Rules 2000\r\nSafeguard Measures (Quantitative Restrictions) Rules 2012\r\nCustoms Tariff Act 1975, and Validating Provisions relating to the Customs Act 1962\r\nDepartmental Procedure \u2014 CBIC's Customs Manual 2025\r\nOverview of Customs Functions; arrival of conveyances; clearance of imported and export goods; Faceless Assessment; classification of goods; classification\/assessment of Project Imports, baggage, and postal imports; customs valuation; provisional assessment; import\/export restrictions and prohibitions; warehousing; transhipment and consolidation of cargo; merchant overtime fee; less-charge demand; refunds under the Customs and IGST Acts; detention, release, and storage of goods; import\/export through courier and post; import of samples; re-importation and re-exportation; disposal of unclaimed\/uncleared cargo; Intellectual Property Rights; Duty Drawback; Export Promotion Schemes; Special Economic Zones; Export Oriented Units; international passenger facilitation; ICDs\/CFSs\/AFSs; Customs Cargo Service Providers; Customs Brokers; offences and penal provisions; appeal, review, and settlement of cases; grievance redressal; audit; the Authorised Economic Operator (AEO) Programme; and customs functions related to preferential trade agreements\u2014together with the Master Supplementary Instructions, circulars, and public notices\r\nSpecial Economic Zones\r\nSpecial Economic Zones Act 2005; SEZ Rules 2006; SEZ Authority Rules 2009; and the prescribed SEZ Forms\r\nNotification Finder\r\nChronological lists of all customs notifications issued by the Ministry of Finance and by the Customs Commissionerates\r\nThe work is organised into nine Parts across two volumes, progressing from the editorial overview through primary statute, subordinate law, forms, allied legislation, departmental procedure, and SEZ law, and closing with a chronological notification locator.\r\n\r\nVolume 1 \u2014 Acts, Rules, Regulations, Notifications & Overview of Customs Law & FTP\r\nA table of acronyms and the Overview of Customs Law & FTP treatise\r\nPart 1 \u2014 Customs Act 1962\r\nPart 2 \u2014 Customs Rules and Regulations\r\nPart 3 \u2014 Appeal, Revision and Appellate Tribunal's Rules, Notifications and Orders\r\nPart 4 \u2014 Notifications issued under the Customs Act 1962\r\nVolume 2 \u2014 Forms, Allied Laws, SEZ, Circulars, Public Notices & Clarifications\r\nPart 5 \u2014 Customs Forms & Bonds\r\nPart 6 \u2014 Allied Acts, Rules and Regulations\r\nPart 7 \u2014 CBIC's Customs Manual with Latest Instructions\/Circulars\r\nPart 8 \u2014 Special Economic Zones\r\nPart 9 \u2014 Chronological List of Notifications issued under the Customs Act 1962, by the Finance Ministry and Customs Commissionerate\r\nThis architecture allows any provision to be traced end-to-end: from the explanatory overview, to the section in Part 1, to the governing rule in Part 2, to the operative notification in Parts 4 and 9, to the prescribed form in Part 5, and to the working procedure in the CBIC Manual in Part 7","created_at":"2026-07-10 12:17:01","video":null},{"id":"134","title":"R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | 2026-27","price":"4795.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783671247_jain customs tariff.jpg","category":"Professional Books","type":"book","description":"R.K. Jain's Customs Tariff IGST & Foreign Trade Policy Rate Reckoner is a purpose-built desk reckoner rather than a bare reproduction of the tariff schedule, and the distinction governs everything about how it is built. In ordinary practice, arriving at the true duty cost of an imported good is not a single act of reading but an act of construction: the user must locate the heading in the tariff, run down the chain of general and specific exemption notifications to find what actually applies, carry the result across to the IGST rate schedule, factor in the cesses and the surcharge in the correct order, and then cross-check the Foreign Trade Policy to confirm the goods may be imported at all and on what conditions. Four documents, four lookups, and four opportunities for error.\r\n\r\nThe editorial proposition of this book is that all of that should already have been done, and that the user should read a finished position off one line. For each tariff item, it pre-computes the effective rate after exemptions, sets the basic rate, the preferential rate, the surcharge, the cesses, and the IGST rate alongside it, consolidates them into a single total import duty rate, and places the import and export policy status in the same row.\r\n\r\nThe two volumes are split by function and not by subject, which is the key to using them well:\r\n\r\nVolume 1 is the surface that a practitioner computes from\r\nVolume 2 is the source library that the practitioner verifies against\r\nThe two are stitched together by a disciplined apparatus of footnotes and notification cross-references\r\nThe whole work is brought up to date with the Finance Act 2026 and the notification and policy stream up to 15-05-2026, so that the position being read is the live one and not a lagged approximation.\r\n\r\nThis publication is specifically designed for users who require precision, completeness, and speed in Customs duty computation and trade compliance, including:\r\n\r\nCustoms and EXIM Consultants who need to state a landed-duty figure and an import or export permissibility in the same breath, defensibly and at speed, and who are answerable for the number they give\r\nIndirect-Tax and GST Practitioners who must carry the IGST-on-imports component through correctly, charge it on the right base, and reconcile it against the customs levies sitting beneath it\r\nImporters, Exporters and In-House Trade-Compliance, Costing and Procurement Teams pricing cross-border sourcing decisions, where a single misread cess can move a margin\r\nCustoms House Agents, Brokers and Freight Forwarders working line by line through bills of entry and shipping bills under time pressure\r\nCustoms Officers and CBIC Field Officials assessing duty and policy at the desk, who need the rate, the condition and the supporting authority in one place\r\nChartered Accountants, Company Secretaries, Cost Accountants and Advocates who need not only the rate but the governing notification and the relevant ruling located together, so that an opinion or a reply can be drafted from a single open book\r\nTrade-Policy and Supply-Chain Analysts modelling the duty effect of a Free Trade Agreement or a sourcing shift, who need country-of-origin concessions mapped rather than hunted\r\nThe Present Publication is the 6th Edition, amended by the Finance Act 2026 and updated till 15th May 2026. This book is edited by CA. Kishore Harjani, with the following noteworthy features:\r\n\r\nThe Single-Line Duty Position\r\nThe duty row as the organising idea\r\nThe heart of the book is a single twelve-column tariff line carried in every customs chapter\u2014Tariff Item, Description of goods, Unit, Basic %, Preferential %, Effective %, SWS %, IGST %, Total %, Import Policy, Export Policy and Import Policy Remarks\u2014laid out so that rate computation and policy clearance are read across one row rather than reconstructed from separate books\r\nPre-resolved effective rates\r\nThe editorial labour of running the applicable general and specific exemptions against the statutory rate has already been performed, so the reader consumes an effective rate instead of deriving one, while the exemption that produced it stays traceable through the footnote system rather than being silently absorbed\r\nA worked computation worksheet\r\nA fully demonstrated Total Customs Duty calculation makes the levy cascade explicit, showing not merely the rates but the base on which each component bites\u2014the surcharge on the duty block, the IGST on value-plus-duties\u2014so that a less specialist user can see precisely how the columns of a row resolve into a single total, and the most common practitioner error, applying a levy to the wrong base, is designed out\r\nThe Self-Contained Chapter\r\nSelf-contained chapter modules\r\nEvery chapter closes with its own anti-dumping and safeguard duty rates, customs exemptions, chapter-level Free Trade Agreement position, product-specific E-way Bill exemptions and chapter-relevant GST rates, and its judicial pronouncements, advance rulings and departmental clarifications, so that a single chapter functions as a complete working unit and a user rarely has to leave it mid-task\r\nA genuine FTA concordance rather than a generic note\r\nEach chapter carries a country-by-country table\u2014exporting country, the precise concession notification with its date, a pointer to the matching General Exemption number in Volume 2, and the nature of the benefit (reduction in BCD, exemption in BCD and\/or AIDC, and so on)\u2014which converts preferential-duty checking from a research exercise into a lookup\r\nA disciplined footnote apparatus\r\nExemptions specific to an eight-digit item sit at the line itself; exemptions that run chapter-wide or attach at the two-to-six-digit level, together with the finer IGST distinctions such as pre-packaged-and-labelled versus loose, are carried as numbered footnotes beneath the table\u2014a design choice that keeps the main grid uncluttered without discarding the conditions that change the answer\r\nFindability and Navigation\r\nThe Commodity Index as the principal way in\r\nVolume 2 closes with an exhaustive alphabetical index that routes a plain-language product name to its exact tariff item, frequently to the eight-digit level and broken out by sub-variety, cross-reference and end use, so that a user who knows the goods but not the classification can still reach the right row in seconds\u2014in practice, the index is how most working users enter the book\r\nNavigational engineering across 3,400 pages\r\nA Part-prefixed pagination scheme and running headers carrying the chapter number and title on every spread make this bulk genuinely thumb-navigable, so the physical act of finding a page does not itself become the bottleneck\r\nVerification Built In\r\nA two-way reference design\r\nThe working rows and footnotes in Volume 1 point outward to the notifications, IGST provisions, annexures and rules-of-origin in Volume 2, so that verification is a directed jump to a known place rather than an open search, and the reader can always test a printed effective rate against its underlying authority\r\nThe coverage is organised as a deliberate division of labour between the two volumes\u2014Volume 1 is the surface you compute from, Volume 2 is the library you verify against\u2014and that split is what makes the set usable rather than merely complete\r\n\r\nVolume 1 \u2014 The Computing Surface\r\nEnabling text up front\r\nVolume 1 opens with the statutory text and interpretive rules a user needs in order to classify goods correctly and read the schedule properly, before any tariff line is reached.\r\nThe import tariff as self-contained chapters\r\nIt then runs the import tariff as a continuous sequence of self-contained chapters \u2014 ninety-eight chapters across twenty-one sections of the First Schedule \u2014 each presenting the twelve-column duty row, the footnotes that qualify it, and a closing module of trade-remedy rates, exemptions, FTA concordance and case law\r\nExport tariff to close\r\nThe volume ends with the export tariff and its associated exemptions, completing the computing surface for both directions of trade\r\nVolume 2 \u2014 The Verification Library\r\nGeneral import exemptions\r\nVolume 2 gathers the general exemptions for import that the Volume 1 chapter rows draw upon\r\nThe full IGST apparatus\r\nIt carries the complete IGST material\u2014the provisions, rules, rates, exemptions and notifications\u2014in one place for confirming the IGST component of any row\r\nAnnexures of cesses and additional duties\r\nA long run of annexures collects the cesses, the additional and special duties, and the baggage, project-import and concessional-end-use rules\r\nRules-of-origin instruments\r\nIt assembles the rules-of-origin instruments for India's preferential and comprehensive trade agreements, the authority behind the chapter-level FTA concordances\r\nSafeguard and anti-dumping material\r\nThe safeguard, anti-dumping and countervailing duty rules and notifications are held here for cross-reference from the relevant chapters\r\nCommodity Index and notification list\r\nAt the very end sit the Commodity Index and a chronological list of basic notifications, the principal entry points into the set\r\nWhy the Split\r\nVolume 2 is a destination, not front-to-back reading: The arrangement is intentional\u2014Volume 2 is where the Volume 1 footnotes send a user when a figure, a condition or a country of origin must be confirmed against its source, and it earns its place precisely because keeping it separate lets the working volume stay lean\r\nThe structural logic of the work is repetition and predictability\u2014a usability feature rather than a stylistic one\u2014operating at two scales: the nine-Part spine that holds the set together, and the identical chapter template that a daily user actually works within.\r\n\r\nThe Nine-Part Spine\r\nA nine-Part frame across both volumes\r\nThe set rests on a nine-Part structure spanning the two volumes\u2014the Customs Tariff Act text and interpretive rules, the import tariff, the export tariff, the general import exemptions, the IGST material, the annexures, the safeguard duty, the anti-dumping and countervailing duty, and the indexes\u2014giving the whole work a fixed, predictable backbone\r\nThe Repeating Chapter Template\r\nThe chapter as the working unit\r\nBeneath the Part structure, the unit that matters to a daily user is the chapter, and every one of the ninety-eight chapters follows an identical template\r\nA fixed internal sequence\r\nEach chapter opens with the section and chapter notes and the exemptions relevant to that chapter, presents the tariff table, drops the conditional and finer-grained exemptions into footnotes immediately beneath it, and closes with the standard module of anti-dumping and safeguard rates, customs exemptions, the FTA concordance, the E-way Bill and GST notes, and the relevant rulings and clarifications\r\nConsistency as muscle memory\r\nBecause the pattern never varies, a user learns the shape of one chapter and thereafter knows, without searching, exactly where each kind of information lives in all ninety-eight\u2014the consistency turns navigation into muscle memory\r\nMovement at the Larger Scale\r\nNavigation across the full set\r\nThe Part-based pagination, the chapter-and-title running headers and the closing Commodity Index handle the larger movements\u2014between chapters, and across the boundary between the computing volume and the source volume\u2014so that the structure works at both scales, the single lookup and the full cross-check","created_at":"2026-07-10 13:44:07","video":null},{"id":"135","title":"R.K. Jain's GST Law Manual | 2026-27","price":"4495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783671321_jain gst manual.jpg","category":"Professional Books","type":"book","description":"R.K. Jain's GST Law Manual is the definitive two-volume reference compilation of India's Goods and Services Tax law, assembling the bare Acts, the complete Rules and Forms, the full record of circulars and notifications, and a section-wise digest of judicial precedent in a single authoritatively edited set. It is the GST title in R.K. Jain's long-established line of indirect-tax manuals and carries forward the editorial discipline that has made his compilations a working desk-copy standard for the tax bar, departmental officers and corporate tax functions.\r\n\r\nThis Edition reproduces the law as amended by the Finance Act 2026\u2014with amendments footnoted to their enabling sections and effective dates\u2014and is updated with all statutory and administrative material released up to 15th May 2026. What sets the Manual apart is its design as a practitioner's instrument: it pairs the primary source material with a topic-wise GST Ready Reckoner of nearly 800 worked questions that translate the provisions into applied answers on the issues that arise in daily practice. The result is a self-contained reference that removes the need to consult separate gazettes, portals and loose sources to establish the current position of law.\r\n\r\nThis Manual is specifically designed for stakeholders who require speed, certainty, and defensibility in GST matters:\r\n\r\nPractising Chartered Accountants, Company Secretaries, Cost Accountants and Advocates engaged in GST advisory, compliance and litigation\r\nIndirect-Tax Departments and Officers requiring an authoritative, amended-to-date source of the Acts, Rules, circulars and notifications\r\nIn-House Tax, Finance and Legal Teams managing GST positions, registrations, assessments and refunds\r\nGST Practitioners and Consultants handling return filing, audits, departmental representation and appeals\r\nGST Appellate Tribunal, appellate authorities and the judiciary\r\nStudents and Professional-Examination Aspirants who need the consolidated bare law alongside applied commentary\r\nThe Present Publication is the 26th Edition | 2026-27, amended by the Finance Act 2026 and updated till 15th May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\r\n\r\n[One Self-Contained Set] Bare Acts, Rules, the full statutory Forms set, Reverse Charge schedules, the official administrative record and a case-law digest in a single compilation, removing reliance on scattered sources\r\n[Amended to Date] Text incorporating the Finance Act 2026 changes, with each amendment footnoted to its enabling section and effective date, and all material current as of 15th May 2026\r\n[Ready Reckoner with ~800 Worked Questions] A topic-wise reckoner of nearly 800 questions, each supported by case studies and illustrations, presenting the law as applied answers across the core operational heads\u2014bridging statute and practice\r\n[1,200+ Case Digest] A section-wise Case Laws Digest of over 1,200 digested decisions and advance rulings, arranged by provision for direct point-of-law reference, with the large majority reported in 2023\u20132025 and full citations throughout\r\n[Complete Statutory Forms Set] Every series reproduced: Registration (REG), Returns (the GSTR series, including GSTR-1, GSTR-3B, the auto-drafted GSTR-2A\/2B, the annual GSTR-9 and reconciliation GSTR-9C), Refund (RFD), Payment (PMT), Input Tax Credit (ITC), Composition (CMP), Transition (TRAN), E-way Bill (EWB), Assessment (ASMT), Demand & Recovery (DRC), Appeals (APL), Revision (RVN), Enrolment (ENR), e-Invoice (INV), Practitioner (PCT) and Movement\/Inspection (MOV)\r\n[Full Administrative Record] Departmental clarifications, CBEC\/CBIC flyers and leaflets, FAQs and checklists, circulars (carried through to the latest series, to Circular No. 254\/2025), public notices and press releases\u2014so the department's own position sits alongside the statute\r\n[Consolidated, Indexed Notifications] A complete body of notifications issued under CGST, IGST, UTGST and SGST (including State-issued notifications), supported by a dedicated index to notifications for rapid traceability\r\n[GST Appellate Tribunal Framework] Its constituting notifications and orders, reflecting the operationalisation of GST appellate machinery\r\n[Ready Glossary of Terms] Precise, ready definitions of the statutory and operational GST vocabulary\r\n[Built for Fast Navigation] Editorial rigour and cross-referencing consistent with the R.K. Jain manuals, structured for quick reference under working conditions\r\nThe set covers the full operating field of GST law and its administration, including:\r\n\r\nConstitutional & Statutory Foundation\r\nThe levy framework under the CGST, IGST, UTGST and Compensation to States Acts, and the enabling constitutional amendment\r\nRules & Forms Architecture\r\nThe complete rule-making and forms framework governing procedure and compliance\r\nPerson Liable to Pay Tax\r\nDetermination of the person liable, including reverse-charge liability on goods and services\r\nRegistration\r\nThresholds, compulsory and voluntary registration, and special categories\r\nTime of Supply\r\nTime of supply of goods and services and the rules governing the point of taxation\r\nTax Documentation\r\nTax invoices, bills of supply, and credit and debit notes\r\nInput Tax Credit\r\nEligibility, conditions, restrictions, apportionment and utilisation\r\nPayment of Taxes\r\nPayment mechanics and the operation of the electronic ledgers\r\nComposition Levy\r\nThe composition scheme for small taxpayers\r\nE-way Bill\r\nThe e-way bill regime for movement of goods\r\nDiscounts & Incentives\r\nThe treatment of discounts and incentives in valuation, including post-sale discounts\r\nDemand & Recovery\r\nDemand and recovery of tax, and the associated adjudication and penalty framework\r\nAppeals & Revision\r\nAppeals and revision, including the GST Appellate Tribunal\r\nOfficial Interpretative Record\r\nThe full body of circulars, press notes and departmental flyers\r\nConsolidated Notifications\r\nThe complete, consolidated body of notifications across CGST, IGST, UTGST and SGST\r\nCurrent Jurisprudence\r\nThe current state of GST case law through a section-wise digest of decided cases and rulings\r\nThe Manual is organised into eleven Parts across two volumes, moving from primary law to subordinate legislation to the administrative and judicial record.\r\n\r\nVolume 1 \u2014 Acts, Rules and Forms with Ready Reckoner\r\nGlossary of GST Terms \u2014 Definitions of the principal statutory and operational expressions\r\nPart 1 | GST Ready Reckoner \u2014 Topic-wise applied commentary of nearly 800 worked questions with case studies and illustrations, covering liability to pay, registration, time and value of supply, ITC, composition, e-way bill, discounts and incentives, and demand and recovery\r\nPart 2 | GST Acts \u2014 CGST Act 2017; CGST (Extension to J&K) Act 2017; IGST Act 2017; IGST (Extension to J&K) Act 2017; UTGST Act 2017; GST (Compensation to States) Act 2017; Constitution (101st Amendment) Act 2016; and validating provisions\r\nPart 3 | GST Rules \u2014 The CGST Rules, together with the IGST, UTGST and Settlement of Funds Rules\r\nPart 4 | Reverse Charge Mechanism \u2014 The consolidated reverse-charge position for goods and services\r\nPart 5 | Forms & Proformas \u2014 The full set of prescribed GST Forms across all series, including the GSTR return forms\r\nVolume 2 \u2014 SGST, Circulars, Notifications & Case Laws Digest\r\nPart 6 | State GST Act \u2014 The Maharashtra GST Act, reproduced as the representative SGST statute\r\nPart 7 | Circulars, Press Releases & Public Notices \u2014 Departmental clarifications, CBEC\/CBIC flyers and leaflets, FAQs and checklists, circulars, public notices and press releases on GST\r\nPart 8 | Case Laws Digest \u2014 A section-wise digest of over 1,200 judicial decisions and advance rulings, with citations\r\nPart 9 | Notifications \u2014 Notifications under CGST, IGST, UTGST and SGST, including those issued by the States\r\nPart 10 | Appeals & Revision \u2014 GST Appellate Tribunal notifications and orders\r\nPart 11 | Index to Notifications \u2014 A consolidated list and index of notifications for traceability","created_at":"2026-07-10 13:45:21","video":null},{"id":"136","title":"R.K. Jain's GST Tariff of India | 2026-27","price":"4495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783671389_jain gst tariff.jpg","category":"Professional Books","type":"book","description":"R.K. Jain's GST Tariff of India is the definitive, single-source ready reference for determining the classification, tax rate, and exemptions for every supply under GST\u2014goods and services alike\u2014in a single integrated two-volume set. Its central design idea is that the user should never have to leave the page: against each entry, it places the CGST, SGST\/UTGST, and IGST rates; the exemptions and concessions that bear on it; the reverse-charge position; and the relevant departmental clarifications, advance rulings, and case law. The rate schedules are not printed in isolation but woven into the Customs Tariff up to the eight-digit HSN level, turning a set of bare rate notifications into a true working tariff.\r\n\r\nThis Edition captures the restructured GST rate framework that took effect on 22nd September 2025, together with the amendments made by the Finance Act 2026\u2014the realignment of the rate schedules and the top rate of 40%. It states the law as current to 20th May 2026, making it a live decision tool for the post-rationalisation regime rather than a historical compilation. Published continuously since 2017, it is the benchmark tariff that trade, industry, the profession and the department rely on.\r\n\r\nThis publication is indispensable for stakeholders who require accurate, defensible, and audit-ready GST rate and classification outcomes, including:\r\n\r\nChartered Accountants, Cost Accountants, Company Secretaries and Advocates in GST advisory, compliance and litigation\r\nGST and Indirect-Tax Consultants settling questions of classification and rate\r\nImporters, Exporters and EXIM Trade aligning supplies with the HSN\/Customs Tariff\r\nFinance, Accounts, Taxation and Billing Teams in industry computing GST on invoices and supplies\r\nDepartmental Officers and Adjudicating, Appellate and Advance-Ruling Authorities\r\nTrade Associations, Chambers of Commerce and Businesses across manufacturing, trading and services\r\nAcademicians, Researchers and Candidates for Professional Examinations in indirect taxation\r\nThe Present Publication is the 26th Edition | 2026-27, amended by the Finance Act 2026 and updated till 20th May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\r\n\r\n[Eight-Digit HSN Integration with All Four Levies] Rates integrated into the Customs Tariff to the eight-digit HSN level, so each commodity entry\u2014Chapter\/Heading\/Sub-heading\/Tariff Item\u2014carries its CGST, SGST\/UTGST and IGST rate side by side in a single table, with the governing rate notification cited against the entry\r\n[Restructured Rate Schedules, Reproduced in Full] The CGST\/IGST rate schedules (notified as Schedules I to VII) are set out and applied; the operative slabs in IGST terms are Nil, 0.25%, 1.5%, 3%, 5%, 18% and 40%, with 18% as the standard and residuary rate for goods not otherwise specified and 40% as the top rate, within the statutory ceiling of 20% (CGST\/SGST) and 40% (IGST)\r\n[Grey-Box Flagging of Non-Standard Entries] Grey-box highlighting wherever the GST schedule departs from the Customs Tariff description, carries more than one rate, or adds a new entry\u2014so non-standard items are caught at a glance\r\n[Exemptions Surfaced Chapter-by-Chapter] Each chapter is followed by a curated block of the exemptions and concessions that apply to it\u2014threshold exemption, composition and the special composition scheme, concessional and handicraft rates, CSD supplies, second-hand goods, and more\u2014each with its notification citation\r\n[Dedicated Ready Reckoner for Services] A reckoner for services (Chapter 99) arranged by Service Accounting Code, showing rates and a full conditions\/provisos column (including input-tax-credit conditions and valuation provisions) against each heading\r\n[Full Text of Governing Notifications] Authentic, full text of the rate, exemption, reverse-charge and IGST notifications reproduced\u2014not merely summarised, with substitution and amendment history footnoted\r\n[Clarifications, Rulings and Case Law in Place] Each subject is enriched with departmental clarifications, circulars, instructions, press notes, advance rulings, FAQs and case law set against the relevant entry\r\n[Twin Navigation Aids for Goods and Services] A Commodity Index with HSN codes, and codewise plus alphabetical lists of services (SAC)\u2014for rapid look-up from either direction\r\n[Practitioner's Analytical Apparatus Up Front] A 'How to Use this Tariff' guide; a step-by-step 'How to Calculate Tax under GST' method with a worked intra-State vs inter-State illustration; an essay on classification of goods and services (covering composite vs mixed supply and the rules treating certain activities as supply of goods or of services); the Interpretative Rules; and a list of abbreviations\r\nThe coverage of the book is as follows:\r\n\r\nCommodity-Wise Goods Rates Across All Four Levies\r\nGST rates and exemptions on goods under CGST, SGST, UTGST and IGST, arranged commodity-wise to the eight-digit HSN level\r\nMulti-Chapter and Deemed-Supply Goods\r\nMiscellaneous goods spanning multiple chapters, and supplies treated as goods through deeming provisions or as actionable claims\r\nGoods Rate Schedules and Exemptions\r\nThe CGST rate schedules for goods, the list of fully exempt (nil-rated) goods, and miscellaneous exemption notifications\r\nDuties and Cesses Under Allied Enactments\r\nResidual Central Excise items, National Calamity Contingent Duty, Additional Duty on Tobacco, Special Additional Excise Duty on motor spirit and high-speed diesel, Road & Infrastructure Cess, and Agriculture Infrastructure & Development Cess\r\nHealth Security se National Security Cess and Tobacco Machinery Rules\r\nThe Cess Act, Rules and FAQs, together with the capacity-based duty rules for chewing tobacco, jarda scented tobacco and gutkha packing machines\r\nServices Rates, Exemptions and Conditions\r\nGST rates and exemptions on services under all four levies, indexed by service code, with the conditions attaching to each\r\nScheme of Classification of Services\r\nThe Explanatory Notes to the Scheme of Classification of Services\r\nReverse Charge Mechanism\r\nThe reverse charge mechanism for goods and services across CGST, IGST, UTGST and SGST\r\nIntegrated Tax (IGST)\r\nOverview, law and procedure, rates, nil-rated goods and exemptions\r\nClarifications, Rulings and Case Law\r\nDepartmental clarifications, advance rulings, FAQs and case law on the supply of goods and services\r\nFoundational GST Concepts\r\nValue of supply, composite and mixed supply, the threshold and composition schemes, and HSN-code reporting requirements\r\nIndexes and Notification History\r\nA Commodity Index with HSN codes and a chronological list of basic notifications\r\nThe work runs across two volumes under a single, continuous pagination, organised into seven Parts.\r\n\r\nVolume 1 \u2014 Goods\r\nGuidance Block | How to Use this Tariff \u2014 How to Calculate Tax under GST; Introduction to GST Tariff; Classification of Goods & Services; Interpretative Rules; Abbreviations\r\nPart 1 | GST Tariff (Goods) \u2014 Commodity-wise rates to the eight-digit HSN with CGST, SGST\/UTGST and IGST and the chapter-wise exemption blocks, plus a block for miscellaneous and deemed-supply goods\r\nPart 1A | Rates Specified in Other Acts \u2014 Residual excise items, NCCD, additional duty on tobacco, SAED on petrol and diesel, Road & Infrastructure Cess, AIDC, and the Health Security se National Security Cess (Act, Rules, FAQs), with the gutkha\/chewing-tobacco capacity rules\r\nPart 2 | Notifications (GST Rates & Exemptions for Goods) \u2014 The CGST rate schedules, the fully exempt (nil-rated) goods, and the miscellaneous exemption notifications\r\nVolume 2 \u2014 Services and Common Material\r\nPart 3 | GST Tariff (Services, Chapter 99) \u2014 The Ready Reckoner with service codes and conditions; the CGST, IGST, UTGST and SGST notifications on services; the Explanatory Notes to the Scheme of Classification; circulars, instructions, press notes, case law, advance rulings and FAQs on services; and codewise and alphabetical lists of services\r\nPart 4 | Integrated Goods and Services Tax (IGST) \u2014 A bird's-eye view and the full set of IGST notifications (law and procedure, rates, nil-rated goods, exemptions)\r\nPart 5 | Reverse Charge Mechanism for Goods & Services \u2014 The RCM notifications across all four levies, with departmental clarifications\r\nPart 6 | Commodity Index with HSN Codes\r\nPart 7 | Chronological List of Basic Notifications","created_at":"2026-07-10 13:46:29","video":null},{"id":"137","title":"R.K. Jain's Foreign Trade Policy 2023","price":"2695.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783671461_ftp.jpg","category":"Professional Books","type":"book","description":"R.K. Jain's Foreign Trade Policy 2023, in its 30th Edition (2026), is the definitive single-volume working compendium of India's foreign-trade legal regime, consolidating under one cover every operative instrument governing the cross-border movement of goods, services, and technology from India. This Edition presents the FTP 2023 framework\u2014originally notified with effect from 1st April 2023\u2014as it stands today, with every subsequent notification, public notice, trade notice and DGFT instruction integrated into the relevant clause without disturbing original paragraph numbering. The volume is architected as a complete EXIM reference shelf, opening with a practitioner-oriented Ready Reckoner of twenty chapters that translates the entire policy and procedural regime into navigable commentary, then reproducing the unabridged statutory text of the Foreign Trade Policy 2023, the Handbook of Procedures 2023 notified by DGFT, the full set of Appendices to the Handbook, the complete suite of Aayat-Niryat Forms (ANF) prescribed for application and reporting, a curated body of operative Customs notifications and DGFT Public Notices thematically organised by scheme, and the parent legislation and subordinate rules that constitute the legal foundation of the regime. The 30th Edition continuity\u2014first published in 2000 and revised across thirty cycles spanning the Exim Policy 1997\u20132002 era through FTP 2004\u201309, 2009\u201314, 2015\u201320 and the present FTP 2023\u2014establishes this title as the authoritative working reference of India's EXIM community for over a quarter-century.\r\n\r\nThis book is intended for the following audience:\r\n\r\nCustoms and Indirect-Tax Practitioners, Chartered Accountants, Company Secretaries, Cost Accountants and Tax Advocates handling EXIM advisory, authorisation work and litigation before adjudicating, appellate and judicial forums\r\nExporters, Importers, Merchant Exporters, Supporting Manufacturers and Merchanting Traders across all sectors regulated by FTP, including engineering goods, pharmaceuticals, textiles, agriculture, gems and jewellery, marine products and project exports\r\nSpecial Economic Zone Units and developers, Export Oriented Units (EOUs), Electronic Hardware Technology Park (EHTP) units, Software Technology Park (STP) units, Bio-Technology Park (BTP) units and Free Trade and Warehousing Zone (FTWZ) operators\r\nHolders of Advance Authorisations, DFIA Scrips, EPCG Authorisations, Diamond Imprest Authorisations and other duty-exemption\/remission instruments\r\nStatus Holders (One-Star to Five-Star) and applicants seeking Status House certification\r\nCustoms House Agents, Freight Forwarders, Logistics Service Providers, E-Commerce Export aggregators and trade-facilitation consultants\r\nAuthorised Dealers, Banks and Financial Institutions handling export finance, e-BRC, EEFC accounts, Rupee Vostro arrangements and trade settlement\r\nDGFT Officers, Regional Authority officials, customs officers, Norms Committee members, Policy Interpretation Committee and Policy Relaxation Committee members, EXIM Facilitation Committee participants, adjudicating authorities, appellate forums and departmental trainees\r\nExport Promotion Councils, FIEO, commodity boards, industry chambers, MSME associations and trade-promotion bodies\r\nIFSC Market Participants and Entities regulated by IFSCA, including those engaged in finance, leasing, bullion, securities and education at GIFT IFSC\r\nAcademic Institutions, Research Bodies, Doctoral Scholars and students of international trade law, foreign trade management, customs law and indirect taxation\r\nGovernment Ministries and Inter-Ministerial Committees engaged in trade negotiations, export-control policy under SCOMET and bilateral\/multilateral trade agreements\r\nThe Present Publication is the 30th Edition | 2026, updated till 1st May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\r\n\r\n[Amended & Updated] Reflects the FTP 2023 regime as it operates today\u2014fully updated through every notification, public notice, trade notice and DGFT instruction issued up to 1st May 2026\r\n[Twenty-Chapter Ready Reckoner] Translates the statutory policy into a scheme-by-scheme operating manual in commentary form, written in plain expository prose rather than bare reproduction of clauses, and equipped with worked tables, illustrative examples and procedural roadmaps\r\n[Verbatim Statutory Text] Unabridged text of FTP 2023 and HBP 2023 reproduced exactly as notified, with all consequential amendments incorporated at the relevant clause without disturbing original paragraph numbering\u2014enabling reliable citation for adjudication and litigation\r\n[Cross-Referenced Architecture] Every policy paragraph is linked to its corresponding procedural provision in the Handbook, the prescribed Aayat-Niryat Form, the underlying Customs notification and the operative Public Notice\u2014enabling lateral navigation across the entire regime from a single anchor point\r\n[Comprehensive Glossary of Acronyms] Runs to several pages and covers the entire spectrum of DGFT, Customs, FEMA, GST and trade-facilitation terminology\u2014from AA, AANF, ACU and AEZ through SCOMET, SEZ, SION and STE to TRQ, WCO and WHO-GMP\r\n[Key Highlights Pr\u00e9cis] A dedicated front-of-book section mapping the seven structural pillars introduced by FTP 2023\u2014ease of doing business and e-initiatives, export-promotion initiatives and Status Holder threshold rationalisation, Districts as Export Hubs framework, e-commerce export facilitation, manufacturing impetus including PM MITRA additions, the special one-time Amnesty Scheme for export-obligation defaults, and SCOMET licensing streamlining\r\n[Complete Aayat-Niryat Forms Catalogue] All prescribed forms reproduced verbatim\u2014from ANF-1A (Profile of Exporter\/Importer) through application forms for IEC, Status Certificate, Duty Exemption schemes, EPCG, EOU\/SEZ, Deemed Exports, Quality Complaints and the full SCOMET form suite\u2014enabling direct filing reference at the practitioner's desk\r\n[Curated Notifications Section] Consolidates the operative Customs notifications and DGFT Public Notices thematically organised\u2014Advance Authorisation\/DFIA\/EPCG exemptions, Gem and Jewellery sector exemptions, SEZ and EOU exemptions, RoDTEP and RoSCTL notifications, and the running series of Public Notices issued from 1-4-2023 through April\u2013May 2026\r\n[Allied Acts and Rules] A comprehensive part bringing together the Foreign Trade (Development and Regulation) Act 1992 and the Foreign Trade (Regulation) Rules 1993\u2014the parent enactment and subordinate legislation that underpin the entire policy regime\r\n[List of Notifications Index] A detailed listing at the end of the volume serving as a chronological-cum-thematic index, enabling reverse navigation from a known notification number to the operative text or commentary\r\n[Tabular Treatment Throughout] Thresholds, fees, value-addition norms, time-limits, weightage factors, port-restriction tables and TRQ allocations presented in tabular form throughout the volume\u2014designed for quick reference under time pressure\r\n[Dual-Use Design] Built for cover-to-cover study by new entrants and pinpoint reference by experienced practitioners, supported by chapter-and-paragraph numbered headings, internal cross-references and a glossary that anchors abbreviations the first time they appear\r\nThe coverage of the book is as follows:\r\n\r\nStatutory Framework of FT (D&R) Act 1992\r\nThe FT (D&R) Act 1992 and the rules and orders made thereunder, including the legal basis of FTP, duration and amendment mechanism, overriding effect of FTP, interpretive jurisdiction of DGFT, transitional arrangements and proceedings against companies under the Insolvency and Bankruptcy Code 2016\r\nTrade Facilitation and Ease of Doing Business\r\nNational Committee on Trade Facilitation, DGFT as facilitator, consultation with stakeholders, free passage of export consignments, no-seizure of export-related stock, perishable agricultural produce treatment, Niryat Bandhu hand-holding scheme, DGFT Online Customer Portal, e-IEC, e-RCMC, e-CoO, online QCTD filing, e-BRC and EDPMS, 24\u00d77 helpdesk, Trade Data and Statistics, Authorised Economic Operator (AEO) programme and Trade Facilitation at Customs\r\nGeneral Provisions on Imports and Exports\r\nIndian Trade Classification (Harmonised System), compliance with domestic laws and mandatory Quality Control Orders, Importer-Exporter Code, mandatory documents, principles of restrictions, Actual User condition, terms and conditions of authorisations, application fees, clearance against authorisation, Denied Entity List, firms under NCLT proceedings, prohibitions on trade (Iraq, ISIL\/Al-Qaeda, DPRK, Iran, Somalia, Pakistan), Import\/Export through State Trading Enterprises, transit facility, debt-repayment trade with Russia and trade with neighbouring countries\r\nStatus Holder Certification\r\nCategories from One-Star to Five-Star, revised export-performance thresholds (3, 15, 50, 200 and 800 USD million), double-weightage for MSMEs and fruits\/vegetables exporters, other conditions, privileges of status, skilling and mentorship obligations, Inter-Ministerial Committee for MSME grievances and Citizen's Charter\r\nDistricts as Export Hubs Initiative\r\nObjective and policy framework, District Export Promotion Committees, District Export Action Plans for each District, State\/UT Export Promotion Committees, Nodal DGFT Regional Authority, online monitoring, export-promotion activities, capacity-building and implementation\r\nDuty Exemption and Remission Schemes\r\nAdvance Authorisation (regular and for Annual Requirement), Advance Authorisation for Spices, Special Advance Authorisation Scheme for export of Articles of Apparel and Clothing Accessories, eligible applicants and export\/supply categories, Self-Ratification Scheme, value addition formula and minimum value-addition norms (15% generally, 50% for tea, 25% for spices), import of mandatory spares, ineligible categories on self-declaration, accounting of input, pre-import condition, drawback admissibility, Actual User condition, validity period, free-of-cost supply, domestic sourcing, currency of realisation, export-obligation period and extension, re-import of exported goods, Duty Free Import Authorisation (DFIA) scheme\u2014eligibility, minimum value addition, validity and transferability, sensitive items\r\nGem and Jewellery Sector Schemes\r\nNominated agencies, advance procurement and replenishment of precious metals, replenishment authorisation for gems and consumables, value-addition norms for the sector, wastage norms, diamond imprest, certification and grading, export of cut and polished diamonds with re-import facility at zero duty, export against supply by foreign buyer, branded jewellery, special notified zones, Diamond and Jewellery Dollar Accounts, treatment and re-import of precious and semi-precious stones, re-import of rejected jewellery and consignment-basis exports\r\nRoDTEP and RoSCTL\r\nScheme objective and operating principles, ineligible supplies\/items\/categories, nature of rebate, monitoring, audit and risk management, output-outcome framework, Appendix 4R notified rates and per-unit value caps, RoDTEP restoration for AA holders, EOUs and SEZ units (Appendix 4RE), Diamond Imprest Authorisation eligibility, export obligation and details of duties exempted, RoSCTL for textiles administered by the Ministry of Textiles\r\nEPCG Scheme and Project Imports\r\nObjective and overview, EOU\/relocated SEZ unit conversion to DTA, indigenous sourcing benefits to domestic suppliers, calculation of export obligation, incentive for early EO fulfilment, reduced EO for Green Technology products, reduced EO for North East Region and UTs of Jammu & Kashmir and Ladakh, exemption from average export-obligation maintenance, transitional arrangements, EODC, clubbing of authorisations, re-export, repair and replacement of capital goods, PM MITRA scheme inclusion under CSP, penal action and Project Imports\r\nEOU\/EHTP\/STP\/BTP Framework\r\nIntroduction and objective, export and import of goods, leasing of capital goods, Net Foreign Exchange Earnings, applications and approvals via Letter of Permission and Letter of Intent, Legal Undertaking, investment criteria, DTA sale of finished products, rejects, waste, scrap, remnants and by-products, other supplies counted for NFE fulfilment, export through others, entitlements for supplies from DTA, inter-unit transfer, sub-contracting, sale of unutilised material and capital goods, reconditioning\/repair and re-engineering, replacement\/repair of imported or indigenous goods, exit from the scheme, conversion of DTA unit, NFE monitoring, export through exhibitions and showrooms abroad, personal carriage and export\/import by post\/courier, fast-track clearance for status-holder EOUs and routine procedures\r\nDeemed Exports\r\nObjective, categories of supply, deemed export by main and sub-contractors, benefits to supplier and recipient, conditions for refund of Terminal Excise Duty and Deemed Export drawback, common conditions, benefits on specified supplies, liability of interest on delayed refund, Risk Management and Internal Audit mechanism and penal action for mis-declaration\r\nQuality Complaints and Trade Disputes\r\nObjective and scope, obligations of importer\/exporter, provisions in FT (D&R) Act and Rules, Committee on Quality Complaints and Trade Disputes (CQCTD) constitution and proceedings, procedures, corrective measures, Case Officer and Nodal Officer designations\r\nCross-Border Trade in Digital Economy (e-Commerce)\r\nObjective, e-Commerce exports of goods and services, e-Commerce platforms, Export Logistics Provider, export and import through Courier Service and Post, promotion of e-Commerce exports through hand-holding and outreach, e-Commerce Export Hubs (ECEHs)\u2014creation, nature of operations and entitlements, Dak Niryat Kendras and value-limit enhancement for courier exports to \u20b910,00,000 per consignment\r\nSCOMET Framework\r\nBackground, SCOMET List, classification of categories and licensing jurisdiction, export of SCOMET items, catch-all controls on dual-use non-SCOMET items, supply from DTA to SEZ\/EOU and outside the country, export of imported SCOMET items, types of export authorisations, issue, amendment and revalidation of authorisations, outreach programmes, voluntary self-disclosure of dual-use exports and alignment with India's commitments under the Wassenaar Arrangement, Australia Group and Missile Technology Control Regime\r\nMiscellaneous Policy Provisions\r\nTransitional arrangements, trade facilitation, online initiatives, ease of doing business, time-bound DGFT services, grievance redressal, Free Trade Agreements (FTAs) and Preferential Trade Agreements (PTAs), Generalised System of Preferences (GSP), Duty Free Tariff Preference (DFTP) Scheme for LDCs, Certificates of Origin (Preferential and Non-Preferential), TRQ under FTA\/CECA, Rules of Origin (Preferential and Non-Preferential) and Approved Exporter Scheme (AES) for self-certification of Certificate of Origin\r\nDuty Drawback\r\nScheme of customs-duty drawback, types of drawback rates (All Industry Rate and Brand Rate), drawback rate fixation, claim procedure, drawback on re-export and ancillary provisions\r\nSpecial Economic Zones\r\nSEZ policy to encourage exports, setting up of SEZs, routine operations of SEZ units, supply by DTA unit to SEZ, sale to DTA from SEZ, miscellaneous SEZ provisions, States' policies towards SEZs, applicability of labour laws, exemption from cesses, customs and excise duties, stamp duty exemption, GST provisions applicable to SEZ, supply from Free Trade Warehousing Zone (FTWZ) to DTA\r\nFT (D&R) Act and Rules\r\nScheme of the Act, role and powers of the Director General of Foreign Trade, penalty and adjudication, penalties and punishments for violation of FTP, institution and continuation of proceedings against companies under the Insolvency Code\r\nInternational Financial Services Centre (IFSC)\r\nBackground of IFSC and regulation of financial services, IFSCA initiatives in the financial sector, regulations relating to insurance, leasing business, bullion, securities market and the education sector at GIFT IFSC, including International Branch Campuses and Offshore Education Centres\r\nAayat-Niryat Forms (ANF)\r\nThe prescribed application, declaration and reporting forms supporting every operative scheme under FTP and HBP\r\nOperative Customs Notifications and DGFT Public Notices\r\nThe running notification series implementing exemptions under each scheme and the procedural and trade-facilitation directions issued by DGFT\r\nAllied Legislation\r\nThe Foreign Trade (Development and Regulation) Act 1992 with all amendments through the Foreign Trade (Development and Regulation) Amendment Act 2010, and the Foreign Trade (Regulation) Rules 1993, together with consolidated definitions of services, technology, specified goods, conveyances and adjudicating and appellate authorities\r\nThe book is architected into seven Parts presented as three logical blocks.\r\n\r\nBlock I \u2014 Commentary and Statutory Text\r\nPart 1 \u2014 Foreign Trade Policy Ready Reckoner\r\nPart 2 \u2014 Foreign Trade Policy 2023\r\nBlock II \u2014 Procedures, Appendices and Forms\r\nPart 3 \u2014 Handbook of Procedures 2023\r\nPart 4 \u2014 Appendices to Handbook of Procedures\r\nPart 5 \u2014 Aayat-Niryat Forms\r\nBlock III \u2014 Notifications and Allied Legislation\r\nPart 6 \u2014 Notifications\r\nPart 7 \u2014 Allied Act & Rules\r\nEach chapter in the Ready Reckoner follows a uniform internal architecture:\r\nA definitional and objective paragraph that anchors the scheme in its statutory source under the FT (D&R) Act and the relevant FTP\/HBP paragraph\r\nA scheme-mechanics walkthrough covering eligibility, entitlements, value-addition norms, fees, validity periods and conditions\r\nA procedural pathway linking the policy provision to the corresponding HBP paragraph, the prescribed Aayat-Niryat Form and the operative Customs notification\r\nTabular treatment of thresholds, fees, value-addition norms, time-limits, weightage factors and category-wise schedules where applicable\r\nTreatment of consequential matters\u2014Bank Guarantee and LUT execution, port of registration, EODC, clubbing, transitional arrangements, regularisation of bona fide default, penal action and judicial precedents (cited inline) that shape the working interpretation of key provisions","created_at":"2026-07-10 13:47:41","video":null},{"id":"138","title":"R.K. Jain's Classification of Goods and Services under GST\/Customs & other Indirect Tax Laws","price":"2195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1783671646_jain gst.png","category":"Professional Books","type":"book","description":"Classification of Goods & Services under GST, Customs & Other Indirect Tax Laws is a definitive, litigation-grade reference work devoted to one of the most technically complex and dispute-intensive areas of Indian indirect taxation\u2014classification. Far from being a mere tariff or rate-selection exercise, classification lies at the heart of indirect tax compliance and controversy. It determines not only the applicable GST rate or customs duty, but also eligibility for exemptions, valuation linkages, input tax credit availability, import and export treatment, applicability of trade policy restrictions, preferential tariff benefits under FTAs, and ultimately, litigation outcomes. This book approaches classification as a structured legal discipline, governed by statutory rules, interpretative principles, administrative guidance, and judicial precedent. It integrates doctrinal clarity with practical applicability. This Edition reflects the maturity of post-GST classification jurisprudence while preserving continuity with principles developed under the erstwhile Central Excise, Service Tax, and Sales Tax regimes. What distinguishes this publication is its dual character. It functions simultaneously as:\r\n\r\nA conceptual rulebook, explaining how classification must be undertaken under GST and Customs, and\r\nA judicial classification compendium, showing how goods and services have been classified by courts, tribunals, and authorities over time, supported by circulars and notifications.\r\nThe result is a single, authoritative volume that supports decision-making, compliance, and defensible litigation strategy.\r\n\r\nThis book is designed for professionals and institutions for whom classification accuracy is critical and consequential, including:\r\n\r\nGST and Customs Practitioners handling advisory, audits, and disputes\r\nChartered Accountants, Cost Accountants, and Indirect Tax Consultants\r\nLegal Professionals appearing before adjudicating authorities, tribunals, and courts\r\nCorporate Tax, Finance, and Supply-chain Teams dealing with rate disputes and classification risk\r\nImporters, Exporters, Manufacturers, and Service Providers\r\nDepartmental Officers, Audit Teams, and Revenue Authorities\r\nAdvanced Students and Researchers specialising in indirect tax law\r\nThe Present Publication is the 2nd Edition, updated till 31st January 2026. It is authored by CA. Kishore Harjani, with the following noteworthy features:\r\n\r\n[End-to-end Classification Framework] Comprehensive treatment of classification of both goods and services across GST, Customs, and allied indirect tax laws\r\n[Tariff Heading No. \u2013 Key to Classification] Dedicated Tariff Heading Number Keys for goods and services, enabling rapid location of judicially settled classifications\r\n[HSN & GRI-Centric Analysis] Detailed explanation of the Harmonised System of Nomenclature (HSN), General Rules of Interpretation (GRI), Section Notes, Chapter Notes, and explanatory notes, aligned with Indian law\r\n[GST\u2013Customs Alignment Explained] Demonstrates how GST classification of goods follows the Customs Tariff framework, ensuring consistency in interpretation and rate application\r\n[Services Classification Decoded] Clear explanation of the GST services classification scheme under Chapter 99, including its linkage with CBIC explanatory notes and the UNCPC framework\r\n[Extensive Judicial Coverage] Exhaustive compilation of classification rulings under Central Excise, Service Tax, VAT, GST, and Customs, reflecting continuity and evolution of principles\r\n[Circulars & Notifications Integrated] Relevant CBIC circulars, instructions, rate notifications, and press releases are embedded within the classification discussion\r\n[Composite & Mixed Supply Analysis] In-depth statutory and judicial analysis of bundled supplies, with practical illustrations and tax impact assessment\r\n[Latest Judicial Classification] Dedicated coverage of recent and emerging classification decisions to reflect current jurisprudential trends\r\nThe book covers classification as a legal and operational process, addressing:\r\n\r\nConstitutional and statutory foundations of classification\r\nClassification schemes under GST and Customs\r\nHarmonised System of Nomenclature (HSN) and its Indian application\r\nGeneral Rules of Interpretation and explanatory notes\r\nGoods vs services distinction and borderline disputes\r\nComposite and mixed supplies under GST\r\nValuation-linked and exemption-driven classification issues\r\nImport\/export and trade policy implications of classification\r\nJudicial evolution from 1978 to the contemporary GST regime\r\nAdministrative guidance through circulars and notifications\r\nThe publication is organised into two deeply integrated divisions that balance conceptual understanding with judicial application.\r\n\r\nDivision One | Conceptual Overview \u2013 This division establishes the legal mechanics and methodology of classification, structured into seven chapters:\r\nIntroduction \u2013 Explains the purpose of classification and why it is foundational to indirect taxation\u2014covering its impact on rates, exemptions, compliance, penalties, and disputes\r\nClassification of Goods under GST in India \u2013 Detailed treatment of HSN-based classification under GST and its statutory linkage with Customs Tariff Act interpretations\r\nClassification of Goods under Customs Law in India \u2013 Exhaustive analysis of classification under the Customs Tariff Act 1975, including:\r\nRules of Interpretation\r\nSection and Chapter Notes\r\nWCO explanatory notes and advisory opinions\r\nJudicial principles governing tariff interpretation\r\nClassification of Services under GST in India \u2013 Practical explanation of service classification under Chapter 99, including rate notifications, SAC structure, and explanatory guidance\r\nPrinciples and Methods of Classification \u2013 Step-by-step application of interpretative rules, supported by judicial tests, doctrines, and illustrations\r\nSpecific Issues and Challenges in Classification \u2013 Addresses complex and recurring disputes such as:\r\nGoods vs services\r\nMulti-component and bundled supplies\r\nValuation-driven classification conflicts\r\nConcept of Composite and Mixed Supply under GST \u2013 Detailed statutory and judicial analysis of bundled transactions, tax implications, and compliance outcomes\r\nDivision Two | Judicial Classification \u2013 This division transforms the book into a litigation and advisory reference tool\r\nJudicial Classification of Goods \u2013 Alphabetical compilation of goods classifications under GST, Customs, and legacy laws, supported by judicial reasoning and circulars\r\nTariff Heading No. Key | Goods \u2013 Enables practitioners to locate relevant case law directly by tariff heading\r\nJudicial Classification of Services \u2013 Alphabetical compilation of service classifications with evolving jurisprudence\r\nTariff Heading No. Key | Services \u2013 Facilitates rapid identification of judicial positions under specific SAC headings\r\nLatest Judicial Classification \u2013 Dedicated section capturing recent and emerging classification rulings for both goods and services","created_at":"2026-07-10 13:50:46","video":null},{"id":"139","title":"","price":"0.00","tax":null,"image":"","category":"","type":"","description":"","created_at":"2026-07-12 08:27:00","video":null},{"id":"140","title":"Taxmann Law Relating to Search & Seizure with Block Assessment 2026","price":"3295.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784013918_search & seizer.jpg","category":"Professional Books","type":"book","description":"Law Relating to Search & Seizure with Block Assessment is a comprehensive, practice-oriented treatise on the entire law and procedure governing income-tax search and seizure in India\u2014the most extreme and intrusive power available to the Income-tax Department for investigating undisclosed income. The book covers the complete life-cycle of a search action: from the conditions and authorisation that permit a search, through the actual conduct of search operations, seizure of books and assets, recording of statements, statutory presumptions, restraint orders and requisition, all the way to the assessment of search cases (including the new Block Assessment Scheme), penalties and prosecution, and the precautions a taxpayer should take before facing such action.\r\n\r\nThe defining feature of this Edition is its dual-statute architecture. The text has been thoroughly rewritten around the new Income-tax Act 2025 (operative from 1st April 2026), while deliberately retaining, section by section, the corresponding provisions of the Income-tax Act 1961. For example, the core search power is analysed as Section 247 of the 2025 Act (corresponding to Section 132 of the 1961 Act); requisition as Sections 248\u2013249 (corresponding to Section 132A); statutory presumption as Sections 247(7) & 524 (corresponding to Sections 132(4A) & 292C); and the block-assessment machinery as Sections 292\u2013301 of the 2025 Act (corresponding to Chapter XIV-B of the 1961 Act). Even the subordinate legislation is mapped\u2014Rule 148 of the Income-tax Rules 2026 against Rule 112 of the 1962 Rules. This lets practitioners move fluently between the old and new law and see exactly how each provision has been renumbered and re-cast.\r\n\r\nBeyond black-letter law, the book is unusually practical. It opens with a plethora of ready-reference tools\u2014significant checklists, a chapter-wise digest of leading case laws on significant issues, 101 Frequently Asked Questions, and a consolidated List of Cases running to well over a thousand citations\u2014and closes with model forms, a Panchnama proforma, the warrant of authorisation, the Taxpayers' Charter and case studies. Landmark rulings of the Supreme Court, High Courts and the Tribunal are analysed at the relevant places; where professional or judicial opinion is divided, both views are presented, and the authors offer their own considered opinion. It maintains a balanced perspective, serving taxpayers and administrators alike.\r\n\r\nThis book is intended for the following audience:\r\n\r\nPractising Tax Consultants, Chartered Accountants and Advocates who advise on, handle or litigate income-tax search and assessment cases\r\nTaxpayers\u2014Individuals & Corporates\u2014and Senior Corporate Executives who are facing, or want to be prepared for, a search action\r\nTax Administrators & Departmental Officers needing an authoritative, well-reasoned reference on procedure and case law\r\nAcademicians & Students of Direct-Tax Law who require a doctrinal yet practical treatment of the subject\r\nAnyone Needing a Working Bridge Between the Income-Tax Act 1961 & the New Income-Tax Act 2025, who must understand the renumbered provisions in context\r\nThe Present Publication is the 11th Edition | 2026, amended by the Finance Act 2026. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features:\r\n\r\n[Dual-statute Mapping (2025 \u2194 1961)] 'Every key provision is discussed under the new Income-tax Act 2025 with its Income-tax Act 1961 counterpart flagged alongside\u2014sections, sub-sections and even rules\u2014making transition and comparison effortless\r\n[Full Block Assessment Treatment] A dedicated, thoroughly revised chapter on the Block Assessment Scheme for search cases (Sections 292\u2013301 of the 2025 Act, i.e. the revived Chapter XIV-B regime reintroduced by the Finance (No. 2) Act 2024 and carried into the 2025 Act), spanning 18 sub-topics from 'block period' and 'total undisclosed income' to rate of tax, abatement of pending assessments, time limits and contentious issues\r\n[A Complete 'Assessment of Search Cases' Trilogy] The book runs all three regimes in parallel\u2014the new Block Assessment Scheme (2024\/2025), the reassessment scheme introduced by the Finance Act 2021, and the legacy Section 153A\/153C regime\u2014so every open case, past or present, is covered\r\n[Case-law Depth] Landmark Supreme Court, High Court and Tribunal decisions are analysed throughout, divergent views are set out fairly, and a consolidated List of Cases (well over 1,000 citations) makes the authorities easy to trace\r\n[Ready-Referencer] Significant checklists for handling search and assessment, a topic-wise digest of leading case laws on significant issues (organised chapter-by-chapter), 101 FAQs, and the List of Cases\u2014designed for quick, practical answers\r\n[Practitioner's Toolkit] Model forms used during search, proforma of Panchnama, warrant of authorisation, the Taxpayers' Charter, ground rules for search and seizure, and worked case studies\r\n[Aligned with the New Criminal-law Code] Appendices reproduce the relevant provisions of the Bharatiya Nagarik Suraksha Sanhita 2023 and Bharatiya Nyaya Sanhita 2023 (which replace the CrPC and IPC), plus the Code of Civil Procedure 1908\r\n[Balanced Viewpoint] Issues are argued from both the taxpayer's and the department's side, with the authors candidly disclosing a modest tilt toward taxpayers given their practice background\r\nThe book is organised into 17 analytical chapters, 9 appendices, and a set of quick-reference front-matter sections. Coverage follows the natural chronology of a search action.\r\n\r\nPart A \u2014 Foundations & Initiation of Search\r\nSearch and Seizure\u2014Nature of Provisions\r\nMeaning of search and seizure; search vs. inspection, survey and prohibitory order; historical background; objective; features and in-built safeguards; constitutional validity; applicability of the CrPC\/CPC; search powers under other economic laws and in other countries\r\nCircumstances When Search Can Be Initiated\r\nConditions precedent; text and clause-by-clause analysis of Section 247(1); 'information in possession'; reason to believe; the grounds on which a warrant may be issued\r\nAuthorization of Search\r\nWho may authorise, and the requirements of a valid authorisation\r\nValidity of Search\u2014Writ Jurisdiction\r\nGrounds for challenging a search; who may examine validity; scope and powers of the court under Article 226; evidentiary value of material found in an illegal search\r\nPart B \u2014 Conduct, Seizure & Connected Powers\r\nActual Conduct of Search Operations\r\nPowers to enter, break open, personal search, inspect electronic records, seize, place identification marks, prepare Panchnama; analysis of Rule 148 (corresponding to Rule 112); rights and duties of the taxpayer; case study of a search operation\r\nSeizure of Books of Account, Documents and Assets\r\nRestraint Order\r\nSections 247(4)(b)(i) & (iii), 247(4)(b)(ii) of the 2025 Act [corresponding to Section 132(3) & (8A) of the 1961 Act]\r\nRecording of Statement\u2014Section 247(6) [corresponding to Section 132(4)]\r\nPresumption\u2014Sections 247(7) & 524 [corresponding to Sections 132(4A) & 292C]\r\nSections 251, 247(8), 247(9), 250 & 261(a), 261(f) of the 2025 Act [corresponding to Sections 132(8)\/132(10)\/132(9)\/132(9A)\u2013(9D) & 132B of the 1961 Act]\r\nRetention of books, handling of seized assets, application of seized assets.\r\nRequisition\u2014Sections 248, 249 & 261(a) [corresponding to Section 132A]\r\nPart C \u2014 Assessment of Search Cases\r\nBlock Assessment Scheme of Search Cases as Introduced by the Income-tax Act 2025\u2014Sections 292\u2013301\r\nHistorical background; the memorandum explaining Chapter XIV-B; block period; total undisclosed income; return for the block period (Sec. 294); assessment\/reassessment; rate of tax; abatement of pending cases; set-off of unabsorbed losses; penalty; time limits; whether an in-built settlement; other contentious issues\r\nNew Assessment or Reassessment Scheme of Search Cases as Introduced by the Finance Act 2021\r\nBackground, memoranda, salient features, emerging issues and the relevance of earlier jurisprudence.\r\nAssessment of Search Cases under Section 153A\/153C of the 1961 Act\r\nThe legacy regime\r\nHandling of Assessment in Search Cases       \r\nThe practical playbook for the searched assessee\r\nPenalties and Prosecution in Search Cases\r\n19 sub-topics covering Sections 271AAA\/271AAB, Explanation 5A to Section 271(1)(c), the new Section 270A regime, immunity from penalty, penalties for other defaults, and offences and prosecution\r\nPrecautions Before Facing Search Action\r\nRecord-keeping, safeguarding evidence, vigilance regarding others, and awareness of the department's powers\r\nQuick-Reference Sections\r\nSignificant checklists on various issues relating to the handling of search & assessment of search cases\r\nLeading case laws on significant issues\r\nOrganised chapter-by-chapter, each issue followed by its key authorities\r\nFrequently Asked Questions\r\n101 FAQs on practical situations (e.g., joint-name warrants, night searches, seizure of digital data, medical aid during search, time limits, the value of statements under oath)\r\nList of Cases\r\nA consolidated Table of Cases with well over 1,000 authorities\r\nAppendices\r\nTaxpayers' Charter\r\nGround Rules for Search and Seizure\r\nWarrant of Authorisation\r\nProforma of Panchnama\r\nModel Forms used during search\r\nRelevant provisions of the Bharatiya Nagarik Suraksha Sanhita 2023\r\nRelevant provisions of the Bharatiya Nyaya Sanhita 2023\r\nRelevant provisions of the Code of Civil Procedure 1908\r\nExtension of Time Limits due to COVID-19\r\nThe book is built in three layers so it works equally well for a two-minute look-up and for deep study:\r\n\r\nQuick-Reference \u2014 Before the main text, the authors place a suite of practical aids\u2014significant checklists, a chapter-wise case-law digest, 101 FAQs, and the List of Cases\u2014each cross-referring to the detailed chapter for fuller analysis. A reader in the middle of a live search can find an immediate, usable answer here\r\nSeventeen Chapters, Sequenced Like a Real Search \u2014 The chapters unfold in the order events actually occur\u2014nature of the power \u2192 pre-conditions \u2192 authorisation \u2192 validity \u2192 conduct \u2192 seizure \u2192 restraint \u2192 statements \u2192 presumptions \u2192 consequential provisions \u2192 requisition \u2192 the assessment schemes \u2192 handling assessments \u2192 penalties and prosecution \u2192 precautionary planning.\r\nWithin Each Chapter the Pattern is Consistent:\r\nThe text of the provision, its legislative history, the objective\/rationale, a clause-by-clause analysis, and the judicial interpretation and controversies\u2014with the 2025 provision and its 1961 counterpart discussed side by side\r\nAppendices and Forms \u2014 Nine appendices supply the forms and allied statutory provisions (including the new BNSS and BNS 2023) that a practitioner needs at hand","created_at":"2026-07-14 12:55:18","video":null},{"id":"141","title":"Taxmann New Labour Laws 2026","price":"1195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784014412_new labour code.jpg","category":"Professional Books","type":"book","description":"New Labour Laws is Taxmann's consolidated single-volume working reference to India's reformed labour law architecture, anchored on the four new Labour Codes\u2014the Code on Wages 2019; the Industrial Relations Code 2020; the Code on Social Security 2020; and the Occupational Safety, Health and Working Conditions Code 2020. Substantive provisions of the four Codes have been brought into force with effect from 21st November 2025 vide Notification S.O. 5322(E) and the cognate notifications under each Code, displacing twenty-nine pre-existing Central labour enactments. This 2026 Edition states the law as updated till 8th May 2026 and is therefore the first comprehensive Taxmann consolidation that reflects the operative regime rather than the pre-enforcement text. The volume is designed to function simultaneously as a bare-act compendium, a transitional companion that maps the codified provisions against the repealed Acts in both directions, an annotated commentary carrying editorial Section Notes and integrated case-law, an employer-side FAQ and compliance manual for the Central Government sphere, and a single-volume reference for the principal labour enactments that remain outside the codification.\r\n\r\nThe book is intended for:\r\n\r\nHuman Resources, Industrial Relations, and Personnel Managers responsible for statutory compliance under the codified labour regime\r\nCompliance Officers, Company Secretaries, and In-house Counsel handling wage, social security, industrial relations, and occupational safety obligations\r\nAdvocates and Law Firms with Employment, Labour, and Industrial Dispute Practices, including those appearing before Industrial Tribunals and National Industrial Tribunals\r\nChartered Accountants and Management Consultants advising on payroll, bonus, gratuity, provident fund, ESI, and contract-labour compliance, particularly on the revised gratuity and wage-base computations\r\nOfficers of the Labour Department, Inspectors-cum-Facilitators, Registering Officers, Certifying Officers, Conciliation Officers, and members of Industrial Tribunals and National Industrial Tribunals\r\nFactory Occupiers and Managers, mine owners, plantation managers, principal employers, contractors, building and other construction work employers, dock employers, and inter-State migrant work employers\r\nAggregators of Gig and Platform Workers newly brought within the social security architecture\r\nTrade Union Office-Bearers, Federations, and Worker-Side Representatives engaged in registration, negotiation, conciliation, and adjudicatory proceedings\r\nAcademicians, Research Scholars, and Students of labour law, industrial relations, and human resource management\r\nInternal Committee and Local Committee Members under the workplace harassment redressal regime\r\nThe Present Publication is the 2026 Edition, updated till 8th May 2026. It is authored\/edited by Taxmann\u2019s Editorial Board, with the following noteworthy features:\r\n\r\n[Statutory Architecture & Section-Level Annotation]\r\nSection-wise reproduction of each of the four Labour Codes carrying, against each section, a 'Corresponding Provision' footnote that identifies the section(s) of the repealed Acts that the codified provision traces to\r\nCurated editorial Section Notes that distil the substantive change effected by each codified provision\u2014for example, the unified definition of 'wages' across all four Codes, the universalisation of minimum wages beyond the older 'scheduled employment' concept, the 50% add-back rule on allowances, the introduction of negotiating union and negotiating council, and the realignment to a two-member tribunal\r\nIntegrated case-law commentary drawing on Supreme Court, High Court, and tribunal precedents whose ratio continues to operate under the substantively retained codified provisions, with neutral pointers where a precedent rests on a re-cast provision\r\n[Transitional Aids\u2014Mapping Tables & Comparative Studies]\r\nTwo-directional mapping tables for each Code\r\nSections of the new Code against corresponding sections of each subsumed Act\r\nSections of each subsumed Act against the codified provision, enabling transition reading from either entry point\r\nA standalone per-Code Comparative Study highlighting newly introduced provisions, omitted provisions, definitional realignments, threshold changes, and procedural reorganisations\r\n[Practitioner-Facing Compliance Module]\r\nA dedicated, seven-set FAQ collection covering each of the four Codes individually, a supplementary FAQ set on the OSH&WC Code as on 13th March 2026, a transitional FAQ set on the Labour Codes regime as a whole, and a further set of Additional FAQs as on 16th March 2026 addressing the 50% allowance rule, gratuity computation post-enforcement, fixed-term employment, leave and leave encashment, ESI continuity, 'remuneration in kind', and the wage ceiling for supervisory personnel\r\nA seven-chapter Compliance Handbook for Employers under the Four Labour Codes (Central Government sphere), opening with a quantified reforms snapshot\u2014 and closing with a calendarised action checklist (day-one, monthly, annual, and event-based)\r\nA 'Summary of Action Points for Employers' matrix in the Compliance Handbook organised by compliance frequency, covering foundational compliance, monthly compliance, periodical and annual compliance, and event-based compliance\r\nFive annexures to the Compliance Handbook reproducing the operative definitions of 'wages' and 'employee' under the Code on Wages, the definition of 'worker' under the IR Code, the Third Schedule of the IR Code (service conditions for which change-of-service notice is required), the Third Schedule of the OSH&WC Code (notifiable occupational diseases), and the First Schedule of the Code on Social Security (chapter-wise applicability thresholds)\r\n[Legislative Context & Enforcement Tracking]\r\nArrangement of Sections, Subject Index, Statement of Objects and Reasons, Notes on Clauses, and the official enforcement and threshold notifications reproduced alongside each Code for full legislative context\u2014including S.O. 4604(E) (dated 18.12.2020, limited Advisory Board enforcement), S.O. 5322(E) (dated 21.11.2025, substantive enforcement), and S.O. 454(E) (dated 30.1.2026, \u20b918,000\/month wage ceiling for excluding supervisors from 'worker' under the Code on Wages)\r\nIndustrial Relations Code (Removal of Difficulties) Order 2025 reproduced in Division Two as transitional context for the IR Code\r\nAn Appendix at the foot of each Code reproducing the operative text of provisions of other Central Acts referred to within the Code, removing the need to cross-refer to allied statutes\r\n[Coverage of Allied Statutes & Tribunal Architecture] A dedicated Division for the labour enactments that remain outside the codification, with the Industrial Tribunals module incorporating the Tribunals Reforms Act 2021 and the Tribunal (Conditions of Service) Rules 2021, and editorially flagging that the Supreme Court has struck down key provisions of the Tribunals Reforms Act 2021 in Madras Bar Association v. Union of India [2025] 180 taxmann.com 608 (SC)\r\n[Navigational Design] Sequential intra-Division pagination enabling stable cross-referencing in compliance documentation, internal SOPs, and tribunal pleadings\r\nThe publication is organised into six Divisions, each operating as a self-contained module with sequential intra-Division pagination.\r\n\r\nDivisions One to Four | The Four Labour Codes \u2014 Each of Divisions One to Four follows a uniform architecture:\r\nTransitional Aids \u2014 Bi-directional mapping tables (Code \u2192 repealed Acts, and each repealed Act \u2192 Code), plus a Comparative Study against the repealed Acts\r\nStatutory Text \u2014 Arrangement of Sections and full text of the Code with editorial Section Notes and integrated Case Laws\r\nLegislative Context \u2014 Statement of Objects and Reasons, Notes on Clauses, and Notifications\r\nNavigation & Allied Provisions \u2014 Subject Index and Appendix of provisions of other Central Acts referred to in the Code\r\nThe Divisions differ in scope and content as follows:\r\nDivision One \u2014 Code on Wages 2019 subsumes 4 repealed Acts (Payment of Bonus Act 1965; Minimum Wages Act 1948; Payment of Wages Act 1936; Equal Remuneration Act 1976). The notifications reproduced include S.O. 4604(E) dated 18.12.2020, S.O. 5322(E) dated 21.11.2025, and S.O. 454(E) dated 30.1.2026\r\nDivision Two \u2014 Industrial Relations Code 2020 subsumes 3 repealed Acts (Trade Unions Act 1926; Industrial Employment (Standing Orders) Act 1946; Industrial Disputes Act 1947), and additionally reproduces the IR Code (Removal of Difficulties) Order 2025\r\nDivision Three \u2014 Code on Social Security 2020 subsumes 9 repealed Acts (Employee's Compensation Act 1923; ESI Act 1948; EPF Act 1952; Employment Exchanges (CNV) Act 1959; Maternity Benefit Act 1961; Payment of Gratuity Act 1972; Cine-Workers Welfare Fund Act 1981; BoCW Welfare Cess Act 1996; Unorganised Workers' Social Security Act 2008)\r\nDivision Four \u2014 OSH&WC Code 2020 subsumes 13 repealed Acts (Factories, Plantations, Mines, Working Journalists (1955 and 1958), Motor Transport, Beedi and Cigar, Contract Labour, Sales Promotion Employees, Inter-State Migrant Workmen, Cine-Workers and Cinema Theatre Workers, Dock Workers, and BoCW Acts).\r\nDivision Five \u2014 FAQs and Compliance Handbook (Central Government Sphere)\r\nCode-Specific FAQs | Four FAQ Sets \u2014 Code on Wages (12 FAQs), IR Code (19 FAQs), OSH&WC Code (19 FAQs), and Social Security (26 FAQs under nine sub-heads)\r\nSupplementary & Transitional FAQs | Three Further Sets \u2014 Supplementary OSH&WC FAQ as on 13.03.2026; Transitional FAQ on the Codes regime (transition rules, unified 'wages' definition, 50% add-back illustration, gratuity from 21.11.2025, ESI continuity); and Additional FAQs as on 16.03.2026 (statutory components in 'wages', aggregator cess, principal-employer-versus-contractor gratuity, leave encashment, State-versus-Code primacy)\r\nCompliance Handbook \u2014 Seven chapters covering the Handbook's scope, the quantified reforms snapshot, Code-wise employer obligations, and a Summary of Action Points (foundational, monthly, periodical\/annual, and event-based)\r\nOperative Definitions & Schedules \u2014 Five annexures reproducing the 'wages' and 'employee' definitions under the Code on Wages, 'worker' under the IR Code, the Third Schedule of the IR Code, the Third Schedule of the OSH&WC Code, and the First Schedule of the Code on Social Security\r\nDivision Six \u2014 Other Labour Laws\r\nApprenticeship & Child Labour \u2014 Apprentices Act 1961, and the Child and Adolescent Labour (Prohibition and Regulation) Act 1986\r\nTribunal Architecture \u2014 Industrial Tribunals module comprising the Tribunals Reforms Act 2021 and the Tribunal (Conditions of Service) Rules 2021, with editorial flagging of the Madras Bar Association decision\r\nReturns Simplification & Workplace Harassment \u2014 Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act 1988, and the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013","created_at":"2026-07-14 13:03:32","video":null},{"id":"142","title":"Taxman Foreign Exchange Management Manual with FEMA and FDI Ready Reckoner & FEMA Case Laws Digest 2026","price":"6995.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784026958_foreign manual.jpg","category":"Professional Books","type":"book","description":"Foreign Exchange Management Manual is a comprehensive, two-volume reference designed to present India's foreign exchange law as it operates in practice\u2014by integrating the Foreign Exchange Management Act 1999 (FEMA) with its layered ecosystem of Rules, Regulations, Notifications, RBI Master Directions, operational instructions, prescribed reporting formats, and interpretive guidance. The Manual is built around FEMA's central objective of facilitating external trade and payments while promoting the orderly development and maintenance of the foreign exchange market, and it is structured to help professionals move seamlessly from the 'rule' to the 'practical compliance'. This Edition is purposefully positioned as:\r\n\r\nPrimary Law & Regulatory Compendium (Volume 1), and\r\nPractice-focused Reference (Volume 2) comprising a structured FEMA & FDI Ready Reckoner, a section-wise Case Laws Digest, and a consolidated RBI circulars\/clarifications repository, enabling quick transition from statutory text to transaction-level decision-making, documentation, compliance and precedent\r\nThis set is designed for users who require precision in legal interpretation along with speed and certainty in execution, including:\r\n\r\nCorporate Legal & Secretarial Teams, CFOs, Treasurers handling inbound\/outbound cross-border transactions, investment structures, remittances, borrowings, repatriation and reporting\r\nCompliance, Risk & Governance Professionals across banks, NBFCs and corporates responsible for controls, monitoring, internal policies, and audit readiness\r\nAuthorised Dealer (AD) Banks, Forex Desks, & Operations Teams managing day-to-day forex transactions, customer documentation, and regulatory submissions\r\nChartered Accountants, Company Secretaries, Cost Accountants & Audit Teams engaged in advisory, certifications, due diligence, FEMA reviews and regulatory filings\r\nLawyers & Litigators working on contraventions, compounding, adjudication, enforcement and appellate matters\r\nConsultants & Advisors dealing with FDI\/ODI, LRS, trade-related forex regulations, reporting architecture, and allied regimes\r\nThe Present Publication is the 47th Edition | 2026, amended up to 5th December 2025. This book is edited\/authored by Taxmann's Editorial Board, with the following noteworthy features:\r\n\r\n[Two-volume Law & Practice Architecture]\r\nVolume 1 consolidates FEMA's statutory and regulatory instruments and core RBI directions, serving as the authoritative legal base\r\nVolume 2 accelerates day-to-day application through a topic-first Ready Reckoner, with dedicated divisions for case law and RBI circulars\/clarifications\r\n[Updated Legal Position] The Edition supports readers in a regime shaped by frequent amendments and regulatory updates\r\n[Strong Reporting & Operational Utility] The Manual is designed to state the law and to support execution\u2014by incorporating reporting frameworks, prescribed returns, and practical annexures used in day-to-day FEMA compliance (including trade reporting and technology\/export reporting formats)\r\n[Coverage of FEMA and Rule Framework] The content navigates the readers to the governing frameworks that drive contemporary cross-border transactions, particularly those relevant to FDI\/ODI structuring and compliance, including rule-based and regulation-based instruments that define what is permitted, how it is reported, and who can execute it\r\n[Compounding & Enforcement-ready] The set includes the procedural and documentary layer relevant to contraventions and compounding, making it useful for both preventive compliance and remedial\/representation work\r\n[Ready Reckoner] Volume 2's Ready Reckoner is chapterised to cover the complete lifecycle of forex and cross-border transactions, from remittances and trade, to investments, borrowings, reporting and contraventions, so readers can quickly locate conditions, restrictions, permissions, and compliance actions\r\n[Case Law Digest] A dedicated division provides section-wise digests, allowing users to promptly locate judicial interpretation relevant to definitions, permissions, contraventions, procedural safeguards and enforcement themes\r\n[RBI Circulars & Clarifications] The circulars\/clarifications repository enables users to trace regulatory evolution, locate legacy instructions, and understand how circular-driven compliance has been consolidated over time\r\n[Exchange Control Manual (ECM) Reference] The inclusion of ECM extracts and related procedural context supports users dealing with legacy matters, transitional issues and historical documentation practices, particularly where older frameworks remain relevant to understanding execution and interpretation\r\nThe coverage of the book is as follows:\r\n\r\nVolume 1 \u2014 FEMA | Primary Law, Subordinate Legislation, Directions & Operational Instructions\r\nVolume 1 operates as the core regulatory repository, bringing together the instruments that collectively drive FEMA compliance:\r\nThe FEMA Act 1999, with its enabling purpose and interpretive scaffolding\r\nRules\/Regulations and definitional architecture supporting classification and compliance decisions (e.g., instruments, investments, overseas activities)\r\nNotifications, including supersessions and updates, are critical because permissions, exceptions and procedures often move through the notification architecture\r\nRBI Master Directions consolidated by topic, supporting uniform implementation by authorised persons, banks and regulated entities\r\nPrescribed formats and reporting annexures supporting execution-level compliance without separate sourcing\r\nCompounding and contravention handling, including the procedural and application layer\r\nMemorandum of Instructions for specialist transaction categories (e.g., project\/service exports and settlement mechanisms such as ACU)\r\nCoverage of allied and adjacent regimes frequently encountered in cross-border flows (including foreign contribution and AML-linked frameworks)\r\nVolume 2 \u2014 FEMA & FDI Ready Reckoner, Case Laws Digest, RBI Circulars & Clarifications\r\nFEMA & FDI Ready Reckoner (55 chapters)\r\nA topic-first, transaction-oriented guide covering, inter alia:\r\nLRS and current account transactions\r\nAccounts, forex dealings, and export\/import compliance and repatriation\r\nNRI\/OCI provisions and capital account transactions\r\nForeign investment in India (including portfolio routes), downstream themes, and investment structuring\r\nBorrowing\/lending, ECB, trade credit and structured obligations\r\nProperty acquisition (India\/abroad), remittance of assets\r\nBranch\/liaison\/project office compliance for foreign entities\r\nReporting under FEMA and compounding\r\nAdvanced operational areas such as risk management\/inter-bank dealings, and derivatives\r\nLinked regimes and institutional frameworks relevant to FEMA practice (including enforcement-linked overlaps)\r\nFEMA Case Laws Digest\r\nSection-wise digests supporting faster identification of precedent and interpretive outcomes\r\nRBI Circulars & Clarifications\r\nA consolidated repository, structured to support current and legacy reference and to help users identify the operative position\r\nAppendices (including ECM references)\r\nPractical and legacy support material, including ECM extracts and procedural context\r\nThe structure of the book is as follows:\r\n\r\nVolume 1 is designed as a deep legal reference across FEMA's architecture, definitions, core provisions, subordinate rules\/regulations, notifications and RBI directions, supported by indexing for rapid retrieval\r\nVolume 2 is designed for workflow and speed, through a 55-chapter Ready Reckoner plus distinct divisions for case law and RBI instructions, maintaining clear separation between:\r\nWhat the law provides\r\nHow it is interpreted by courts\/tribunals\r\nHow it is administered through RBI operational guidance\r\nNavigation Aids (Contents, Acronyms, Indexes) are used to compress lookup time and support transaction-level use","created_at":"2026-07-14 16:32:38","video":null},{"id":"143","title":"Bharat All About Trusts & NGOs By CA. Chunauti H. Dholakia 5th Edition April 2026","price":"1995.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784028373_all about trust.png","category":"Professional Books","type":"book","description":"This book provides a detailed and systematic exposition of the law related to Trusts and NGOs at one place. Provisions as per Trust Act, Income Tax Act, GST Act and FCRA applicable to charitable and religious trusts. Societies and Section 8 Companies are covered in this book\r\n\r\nSample trust deeds and sample Memorandum of Association and Rules and Regulations of Society are also given for reference. This book contains sample formats of all major forms to be filed under the Trust Act and Income Tax Act by the charitable and religious trusts and NGOs as a part of procedural compliances under the relevant Act. Some notable points and frequently the asked questions are given at the end of each Chapter for simple and easy understanding of the Concept.\r\n\r\nContent of the Book is as follows\r\n1       Introduction\r\n\r\n2       Procedure of Formation and Registration of Charitable and Religious Trusts and NGO\r\n\r\n3       Provisions of Assessment of Trusts as per Income-tax Act\r\n\r\n4       Other Procedural Compliances as per Trust Act\r\n\r\n5       Procedural Compliances as per Societies Registration Act, 1860\r\n\r\n6       Audit of Public Charitable Trusts under the Income Tax Act\r\n\r\n7       Applicability of Foreign Contribution Regulation Act\r\n\r\n8       Applicability of GST to Trusts, Society and Section 8 Company\r\n\r\n9        Summary of some Landmark Judgments Related to Trust, Society and Section 8   Company","created_at":"2026-07-14 16:56:13","video":null},{"id":"144","title":"Bharat DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025","price":"1495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361217_DEPRECIATION.jpg","category":"Professional Books","type":"book","description":"About DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025\r\nChapter 1 - Depreciation under Companies Act, 2013 -\r\nChapter 2 - AS-6 (Revised): Depreciation Accounting -\r\nChapter 3 - AS-10: Accounting for Fixed Assets -\r\nChapter 4 - AS-10: Property, Plant and Equipment -\r\nChapter 5 - Indian Accounting Standards (Ind AS 16): Property, Plant and Equipment\r\nChapter 6 - AS-19: Leases -\r\nChapter 7 - Ind AS 116 (IFRS 16): Leases -\r\nChapter 8 - AS-26: Intangible Assets -\r\nChapter 9 - Indian Accounting Standards (Ind AS) 38: Intangible Assets -\r\nChapter 10 - AS\ufffd28: Impairment of Assets -\r\nChapter 11 - Indian Accounting Standards (Ind AS 36): Impairment of Assets -\r\nChapter 12 - Practical Illustrations on Depreciation as per AS 10 (Revised) -\r\nChapter 13 - Cost Accounting Standards on Depreciation and Amortisation -\r\nChapter 14 - Depreciation Requirements under Competition Act -\r\nChapter 15 - Depreciation under the Income-Tax Act, 2025 -\r\nChapter 16 - Unabsorbed Depreciation under the Income Tax Act, 2025\r\nChapter 17 - CBDT Clarifications on Depreciation under Income Tax Act, 1961\r\nAppendix 1 - Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956 -\r\nAppendix 2 - Depreciation provisions and Tables under the Income Tax Act, 2025","created_at":"2026-07-18 13:23:37","video":null},{"id":"145","title":"Bharat Guide to Mergers, Amalgamations & Takeovers 2026","price":"2995.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361310_Merger.jpg","category":"Professional Books","type":"book","description":"About Guide to Mergers, Amalgamations & Takeovers\r\n \r\nChapter 1 - Compromises, Arrangements and Amalgamations\r\nChapter 2 - Compromise or Arrangements -\r\nChapter 3 - Enforcement of Compromise or Arrangement -\r\nChapter 4 - Merger and Amalgamation -\r\nChapter 5 - Merger or Amalgamation of Certain Companies by the Central Government under Fast Track Route -\r\nChapter 6 - Merger or Amalgamation with Foreign Company\r\nChapter 7 - Acquisition of Shares of Dissenting Shareholders\r\nChapter 8 - Purchase of Shares from Minority Shareholders -\r\nChapter 9 - Amalgamation in Public Interest -\r\nChapter 10 - Scheme Relating to Transfer of Shares -\r\nChapter 11 - Preservation of Books & Papers -\r\nChapter 12 - Offences Committed Prior to Merger -\r\nChapter 13 - GST Implications of Mergers, Amalgamations and Takeovers -\r\nAppendix 1 - Verification of Status of the Transferor and\r\nTransferee Companies before Proceeding Ahead for Scheme of Arrangement\/Merger and Amalgamation -\r\nAppendix 2(1) - Tentative Timeline for Various Activities for\r\nApproval of Scheme of Arrangement\/Merger for Seeking Approval of NCLT u\/s 230-232 of the Companies Act, 2013 -\r\nAppendix 2(2) - Tentative Timeline for Various Activities for Approval Scheme of Arrangement\/Merger for Seeking Approval of the Central Government (Regional Director) u\/s 233 of the Companies Act, 2013 -\r\nAppendix 2(3) - Common Check List for Attachment of Documents alongwith the Scheme for First Stage Application to NCLT u\/s 230-232 -\r\nAppendix 2(4) - Cross Verification of the Documents\/Application and Scheme -\r\nAppendix 2(5) - Requirement for Filing of Forms to the RoC -\r\nAppendix 2(6) - Requirement for Filing of Documents with the NCLT -\r\nAppendix 3 - Specimen Resolutions under sections 230-232 of the Companies Act, 2013 -\r\nAppendix 4 - Specimen Consents -\r\nAppendix 5 - Specimen of the Auditors Certificate for the Scheme of Arrangement\/Merger and Amalgamation -\r\nAppendix 6 - Specimen Notices to be published under sections 230-232 of Companies Act, 2013 -\r\nAppendix 7 - Specimen Notices to ROC, etc. and specimen of additional information that may be called for -\r\nAppendix 8 - Specimen Affidavits under sections 230-232 of the Companies Act, 2013 -\r\nAppendix 9 - Specimen Schemes on Merger\/Demerger\/ Amalgamation\/Hive-off -\r\nAppendix 10 - Specimen Applications under sections 230-232 of Companies Act, 2013\r\nAppendix 11 - Specimen of Petition for seeking approval for Scheme of Arrangement for Demerger before the Hon\u2019ble Tribunal -\r\nAppendix 12 - Meeting of the Creditors -\r\nAppendix 13 - Other Specimens -\r\nAppendix 14 - Specimen Agreements, Resolutions and Public Announcement -\r\nAppendix 15 - Due Diligence of Mergers and Amalgamation -\r\nAppendix 16 - Activity Schedule for a Merger\/Amalgamation -\r\nAppendix 17 - Statutory provisions under Companies Act alongwith relevant Circulars and Notifications -\r\nAppendix 18 - Relevant National Company Law Tribunal Rules -\r\nAppendix 19 - Reserve Bank of India Regulations \u2014 FEMA (Cross Border Merger) Regulations, 2018 -\r\nAppendix 20 - Provisions related to the Amalgamation, merger and demerger under the Income Tax Act, 2025 -\r\nAppendix 21 - Accounting Standard (AS) 14 -\r\nAppendix 22 - Merger and Acquisitions under the Competition Act, 2002 -\r\nAppendix 23 - SEBI Regulations, Stock Exchange Circulars and Guidelines -\r\nAppendix 24 Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011","created_at":"2026-07-18 13:25:10","video":null},{"id":"146","title":"Bharat Human Resources (HR) Audit under New Labour Codes 2026","price":"995.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361382_hr audit.jpg","category":"Professional Books","type":"book","description":"Chapter 1 - HR Audit under the New Labour Codes: Concept, Scope and Audit Philosophy -\r\n- Chapter 2 - Evolution from 29 Labour Laws to Four Labour Codes: Legal Consolidation and Audit Implications -\r\n- Chapter 3 - Appropriate Government, Applicability and Establishment Classification -\r\n- Chapter 4 - Master Compliance Mapping: Sections, Rules, Forms, Registers and Returns -\r\n- Chapter 5 - Code on Wages: Wage Architecture and Audit Controls -\r\n- Chapter 6 - Minimum Wages, Floor Wages and Equal Remuneration -\r\n- Chapter 7 - Payment of Wages, Deductions, Overtime and Wage Slips\r\n- Chapter 8 - Bonus Audit under the Code on Wages -\r\n- Chapter 9 - Industrial Relations Code: Standing Orders, Grievance and Works Committees -\r\n- Chapter 10 - Trade Unions, Negotiating Union\/Council and Collective Bargaining -\r\n- Chapter 11 - Lay-off, Retrenchment, Closure and Fixed-Term Employment -\r\n- Chapter 12 - Social Security Code: PF, ESI, Gratuity, Maternity Benefit and Employee Compensation\r\n- Chapter 13 - Gig Workers, Platform Workers and Unorganised Workers\r\n- Chapter 14 - OSHWC Code: Registration, Safety, Health and Welfare -\r\n- Chapter 15 - Working Hours, Leave, Annual Health Check-up and Welfare Facilities -\r\n- Chapter 16 - Contract Labour, Inter-State Migrant Workers and Principal Employer Risk -\r\n- Chapter 17 - Women Workers, Night Shifts, Equality and Workplace Safety -\r\n- Chapter 18 - HR Audit Planning, Materiality and Sampling -\r\n- Chapter 19 - Risk Assessment Matrix and Compliance Scoring -\r\n- Chapter 20 - Documents, Registers, Forms and Digital Records -\r\n- Chapter 21 - HR Audit Report Writing and Management Action Plans -\r\n- Chapter 22 - HR Audit Checklists and Questionnaires: Code-wise Master Toolkit -\r\n- Chapter 23 - Illustrative HR Audit Report under New Labour Codes","created_at":"2026-07-18 13:26:22","video":null},{"id":"147","title":"Bharat Financial Statements of Non-Corporate Entities 2026","price":"1125.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361474_Non corp entities.jpg","category":"Professional Books","type":"book","description":"Division 1\r\nAccounting Standards\r\nChapter 1 - Accounting Standards for Non-Corporate Entities -\r\nChapter 2 - Gist of Accounting Standards and Exemptions Thereunder\r\nDivision 2\r\nFinancial Statements of Sole-Proprietorship\r\nChapter 3 - Basic Features of Financial Statements of Sole Proprietorship Concerns -\r\nChapter 4 - Specimen Financial Statements for Sole Proprietorship Concern -\r\nChapter 5 - Specimen notes to the financial statements regarding significant accounting policies for Sole Proprietorship Concern -\r\nDivision 3\r\nFinancial Statements of Partnership Firms\r\nChapter 6 - Basic Features of Financial Statements of Partnership Firms\r\nChapter 7 - Specimen Financial Statements for Partnership Firm -\r\nChapter 8 - Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for Partnership Firms -\r\nDivision 4\r\nFinancial Statements of HUF\r\nChapter 9 - Basic Features of Financial Statements of Hindu Undivided Family (HUF) -\r\nChapter 10 - Specimen Financial Statements for Hindu Undivided Family (HUF) -\r\nChapter 11 - Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for HUF -\r\nDivision 5\r\nFinancial Statements of NPOs\r\nChapter 12 - Basic Features of Financial Statements of Non-Profit Organisations (NPOs) -\r\nChapter 13 - Specimen Financial Statements for Non-Profit Organisations (NPOs) -\r\nChapter 14 - Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for NPOs -\r\nDivision 6\r\nAccounting Standards Disclosure Checklist\r\nChapter 15 - Checklists of Accounting Standards -\r\nChapter 16 - Commonly Observed AS Based Non-Compliances in Financial Statements to be Watchful for -\r\nDivision 7\r\nMiscellaneous\r\nChapter 17 - Accounting Treatment for MAT Credit -\r\nChapter 18 - Expenditure Incurred During Construction Period -\r\nChapter 19 - Cash Flow Statement -\r\nChapter 20 - Construction Contracts -\r\nChapter 21 - Reporting under MSMED Act, 2006","created_at":"2026-07-18 13:27:54","video":null},{"id":"148","title":"Bharat Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2025-2026)","price":"2895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361546_Company Balance Sheet.jpg","category":"Professional Books","type":"book","description":"About Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2025-2026)\r\n \r\nDIVISION 1\r\n\r\nAccounts of Companies and\r\nBoard of Directors Report\r\n\r\nChapter 1      Books of Account, Statutory Registers and Records     \r\n\r\nChapter 2      Financial Reporting                                                            \r\n\r\nChapter 3      Approval and Adoption of Accounts                              \r\n\r\nChapter 4      National Financial Reporting Authority (NFRA) and Accounting Standards          \r\n\r\nChapter 5      Reopening of Accounts                                                      \r\n\r\nChapter 6      Voluntary Revision of Financial Statements or Board's Report          \r\n\r\nChapter 7      Sending Financial Statements to Members, etc. and Filing with ROC           \r\n\r\nChapter 8      Mandatory Internal Audit                                                 \r\n\r\nChapter 9      Audit Committee                                                                \r\n\r\nDivision 2\r\n\r\nCompanies (Auditor's Report) Order, 2020\r\n\r\nChapter 10    Companies (Auditor's Report) Order, 2020 \u2014 Checklist     \r\n\r\nDivision 3\r\n\r\nFinancial Reporting\r\n\r\nChapter 11    Schedule III under Companies Act, 2013 \u2014 An Analysis        \r\n\r\nChapter 12    FAQs on Schedule III under Companies Act, 2013       \r\n\r\nChapter 13    Schedule III under Companies Act, 2013 \u2014 Practice Update  \r\n\r\nChapter 14    Schedule III (2021 Amendments)                                      \r\n\r\nChapter 15    Companies (Accounting Standards) Rules, 2021           \r\n\r\nChapter 16    Gist of Accounting Standards                                           \r\n\r\nChapter 17    Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets)                                                                                  \r\n\r\nChapter 18    Investments                                                                          \r\n\r\nChapter 19    Current Assets, Loans and Advances                              \r\n\r\nChapter 20    Miscellaneous Expenditure                                              \r\n\r\nChapter 21    Share Capital                                                                       \r\n\r\nChapter 22    Reserves and Surplus                                                        \r\n\r\nChapter 23    Secured Loans, Unsecured Loans and\r\nLong Term Provisions                                                       \r\n\r\n\r\nChapter 24    Current Liabilities and Provisions                                   \r\n\r\nChapter 25    Borrowings from Banks and Financial Institutions for the Specific Purpose\r\n\r\nChapter 26    Contingent Liabilities and Dividends                             \r\n\r\nChapter 27    Additional Regulatory Information                                 \r\n\r\nChapter 28    Profit and Loss Account                                                    \r\n\r\nChapter 29    Accounting Treatment for MAT Credit                           \r\n\r\nChapter 30    Expenditure Incurred During Construction Period      \r\n\r\nChapter 31    Financial Instruments                                                         \r\n\r\nChapter 32    Accounting for Derivatives, Equity Index & Equity Stock Options   \r\n\r\nChapter 33    Cash Flow Statement                                                          \r\n\r\nChapter 34    Construction Contracts                                                      \r\n\r\nChapter 35    Effects of Changes in Foreign Exchange Rates               \r\n\r\nChapter 36    Borrowing Costs                                                                 \r\n\r\nChapter 37    Segment Reporting                                                             \r\n\r\nChapter 38    Related Party Disclosures, Borrowings by Companies and Loans to Directors      \r\n\r\nChapter 39    Lease Accounting                                                               \r\n\r\nChapter 40    Employee Benefits                                                              \r\n\r\nChapter 41    Consolidation of Accounts                                                \r\n\r\nChapter 42    Accounting for Amalgamations                                       \r\n\r\nChapter 43    Reporting under MSMED Act, 2006                                \r\n\r\nDIVISION 4\r\n\r\nDepreciation\r\n\r\nChapter 44    Depreciation under Companies Act, 2013                      \r\n\r\nChapter 45    AS 10: Property, Plant and Equipment                           \r\n\r\nChapter 46    Practical Illustrations on Depreciation Including Transitional Provisions as per pre-revised AS 6 and AS 10                                                      \r\n\r\nChapter 47    Practical Illustrations on Depreciation as per AS 10 (Revised)           \r\n\r\nChapter 48    Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956\r\n\r\nDIVISION 5\r\n\r\nChecklists of Accounting Standards\r\n\r\nChapter 49    Checklists of Accounting Standards                                \r\n\r\nDIVISION 6\r\n\r\nPractice Pointers\r\n\r\nChapter 50    Practice Pointer Issues on Accounting Standards         \r\n\r\nChapter 51    Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013 \r\n\r\nChapter 52    Specimen Financial Statements under Accounting Standards\r\n\r\nAppendix 1   Formulas to compute ratios for Schedule III","created_at":"2026-07-18 13:29:06","video":null},{"id":"149","title":"Bharat GST Gavel - A Litigation Guide 2026","price":"2195.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361674_gst gavel.jpg","category":"Professional Books","type":"book","description":"About GST Gavel - A Litigation Guide\r\n \r\nChapter 1 - Jurisdiction & Procedural Fairness under GST -\r\n- Chapter 2 - Demand & Recovery -\r\n- Chapter 3 - Input Tax Credit -\r\n- Chapter 4 - Cancellation & Revocation of Cancellation of Registration\r\n- Chapter 5 - GST Refunds & Exemptions -\r\n- Chapter 6 - Inspection, Search, Seizure, Arrest & Summons -\r\n- Chapter 7 - Appeals -\r\n- Chapter 8 - Penalties during Transit -\r\n- Chapter 9 - Supply -\r\n- Appendix 1 - Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 -","created_at":"2026-07-18 13:31:14","video":null},{"id":"150","title":"Bharat GST Appellate Tribunal Practice Manual 2026","price":"1595.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361737_gst appelate.jpg","category":"Professional Books","type":"book","description":"About GST Appellate Tribunal Practice Manual\r\n \r\nPART I\r\n- LAW & PRACTICE\r\n- Chapter 1 - GST in India & Overview -\r\n- Chapter 2 - GST Litigation & its Management -\r\n- Chapter 3 - Show Cause Notice -\r\n- Chapter 4 - Demand Order and Recovery -\r\n- Chapter 5 - First Appellate Authority -\r\n- Chapter 6 - Revisional Authority -\r\n- Chapter 7 - High Court -\r\n- Chapter 8 - Input Tax Credit -\r\n- Chapter 9 - Reverse Charge Mechanism -\r\n- Chapter 10 - Refund under GST -\r\n- Chapter 11 - Inspection, Search, Seizure, Summons & Arrest -\r\n- Chapter 12 - Taxable Event -\r\n- Chapter 13 - Miscellaneous provisions -\r\n- PART II\r\n- GSTAT\r\nLAW & PROVISIONS\r\n- Chapter 14 - Appellate Tribunal and Benches thereof -\r\n- Appendix 1 - GSTAT (Procedure) Rules, 2025 -\r\n- Appendix 2 - Online Filing of Appeals and Applications \u2014 User Manual -\r\n- PART III\r\n- CASE LAWS\r\n- Chapter 15 - Summary of Landmark Judgments -\r\n- Chapter 16 - Summary of Important Instructions\/Circulars Issued by CBIC -\r\n- Chapter 17 - GSTAT, Principal Bench, New Delhi- Judgements on Anti-Profiteering Measures\r\n- Chapter 18 - GST Appellate Tribunal Landmark Judgementsd","created_at":"2026-07-18 13:32:17","video":null},{"id":"151","title":"Bharat Practical Guide to Ind AS & IFRS 2026","price":"3895.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361830_Ind As & IFRS.jpg","category":"Professional Books","type":"book","description":"About Practical Guide to Ind AS & IFRS\r\n \r\nDIVISION I\r\n\r\nChapter 1          Ind AS and IFRS: An Overview                                        \r\n\r\nDIVISION II\r\n\r\nChapter 2          Ind AS 1 (IAS 1): Presentation of Financial Statements   \r\n\r\nChapter 3          Ind AS 2 (IAS 2): Inventories                                            \r\n\r\nChapter 4          Ind AS 7 (IAS 7): Statement of Cash Flows                     \r\n\r\nChapter 5          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors    \r\n\r\nChapter 6          Ind AS 10 (IAS 10): Events after the Reporting Period    \r\n\r\nChapter 7          Ind AS 11 (IAS 11): Construction Contracts                     \r\n\r\nChapter 8          Service Concession Arrangements \u2014 Illustrative Commentary     \r\n\r\nChapter 9          Ind AS 12 (IAS 12): Income Taxes                                    \r\n\r\nChapter 9.1       Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA    \r\n\r\nChapter 10        Ind AS 16 (IAS 16): Property, Plant and Equipment        \r\n\r\nChapter 11        Ind AS 17 (IAS 17): Leases                                               \r\n\r\nChapter 12        Ind AS 18 (IAS 18): Revenue                                            \r\n\r\nChapter 13        Ind AS 19 (IAS 19): Employee Benefits                           \r\n\r\nChapter 14        Ind AS 20 (IAS 20): Government Grants & Government Assistance       \r\n\r\nChapter 15        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates\r\n\r\nChapter 16        Ind AS 23 (IAS 23): Borrowing Costs                               \r\n\r\nChapter 17        Ind AS 24 (IAS 24): Related Parties                                  \r\n\r\n\r\nChapter 18        Ind AS 27 (IAS 27): Separate Financial Statements          \r\n\r\nChapter 19        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures         \r\n\r\nChapter 20        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics          \r\n\r\nChapter 21        Ind AS 31 (IAS 31): Interests in Joint Ventures                \r\n\r\nChapter 22        Ind AS 32 (IAS 32): Financial Instruments: Presentation  \r\n\r\nChapter 23        Ind AS 33 (IAS 33): Earnings Per Share                            \r\n\r\nChapter 24        Ind AS 34 (IAS 34): Interim Financial Reporting              \r\n\r\nChapter 25        Ind AS 36 (IAS 36): Impairment of Assets                       \r\n\r\nChapter 26        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets   \r\n\r\nChapter 27        Ind AS 38 (IAS 38): Intangible Assets                              \r\n\r\nChapter 28        Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement        \r\n\r\nChapter 29        Ind AS 40 (IAS 40): Investment Property                         \r\n\r\nChapter 30        Ind AS 41 (IAS 41): Agriculture                                        \r\n\r\nChapter 31        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards      \r\n\r\nChapter 32        Implementation Guidance on various aspects of Ind AS 101        \r\n\r\nChapter 33        Practice Pointer Case Studies on First Time Adoption of Ind AS \r\n\r\nChapter 34        Ind AS 102 (IFRS 2): Share Based Payments                   \r\n\r\nChapter 35        Implementation Guidance on various aspects of Ind AS 102        \r\n\r\nChapter 36        Ind AS 103 (IFRS 3): Business Combinations                   \r\n\r\nChapter 37        Ind AS 104 (IFRS 4): Insurance Contracts                        \r\n\r\nChapter 38        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations  \r\n\r\nChapter 39        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources \r\n\r\nChapter 40        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures \r\n\r\nChapter 41        Ind AS 108 (IFRS 8): Operating Segments                       \r\n\r\nChapter 42        Ind AS 109 (IFRS 9): Financial Instruments                     \r\n\r\nChapter 43        Practical Illustrations on Financial Instruments                  \r\n\r\nChapter 44        Ind AS 110 (IFRS 10): Consolidated Financial Statements          \r\n\r\nChapter 45        Ind AS 111 (IFRS 11): Joint Arrangements                       \r\n\r\nChapter 46        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities  \r\n\r\nChapter 47        Ind AS 113 (IFRS 13): Fair Value Measurement               \r\n\r\nChapter 48        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts      \r\n\r\nChapter 49        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers\r\n\r\nChapter 50        Ind AS 116 (IFRS 16): Leases                                           \r\n\r\nChapter 51        Financial Reporting Considerations for IBOR Reforms    \r\n\r\nDIVISION III\r\n\r\nChapter 52        Chapter 49B: Ind AS 117 (IFRS 17) \u2013 Insurance Contracts         \r\n\r\nChapter 53        Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements                                                                                            \r\n\r\nDIVISION IV\r\n\r\nChapter 54        Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 \u2014 Division II of Schedule III\r\n\r\nDIVISION V\r\n\r\nChapter 55        Summary of Opinions from ITFG Bulletins                       \r\n\r\nChapter 56        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards                        \r\n\r\nChapter 57        Comprehensive Practical Questions on Ind AS   ","created_at":"2026-07-18 13:33:50","video":null},{"id":"152","title":"Bharat Law, Practice & Procedure of GST Appeals 2026","price":"2495.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784361937_Law, Practice & Procedure of GST Appeals.jpg","category":"Professional Books","type":"book","description":"About Law, Practice & Procedure of GST Appeals\r\n \r\nPart I: Law & Procedure\r\nIntroduction -\r\nChapter 1 - Appeals to Appellate Authority -\r\nChapter 2 - Power of Revisional Authority -\r\nChapter 3 - Appeal before Tribunal under GST -\r\nChapter 4 - Appeal to High Court -\r\nChapter 5 - Appeal to Supreme Court -\r\nChapter 6 - Taxation matters \u2013 Writ jurisdiction -\r\nPart II: Notifications & Circulars\r\nNotifications & Circulars -\r\nPart III: Statutory Provisions \u2013 Act & Rules\r\nChapter 1 - Central Goods and Services Tax Act, 2017 -\r\nChapter 2 - Central Goods and Services Tax Rules, 2017 -\r\nChapter 3 - Integrated Goods and Services Tax Act, 2017 -\r\nChapter 4 - Integrated Goods and Services Tax Rules, 2017","created_at":"2026-07-18 13:35:37","video":null},{"id":"153","title":"Bharat Practical Approach to TDS & TCS 2026","price":"1295.00","tax":null,"image":"https:\/\/api.lakshmilawhouse.com\/PhpBackend\/images\/1784362031_tds & tcs.jpeg","category":"Professional Books","type":"book","description":"About Practical Approach to TDS & TCS\r\n \r\nTwo Golden Rules of TDS\t\r\nA Comparative Study: Income Tax Act 1961 v\/s Income Tax Act 2025\t\r\nTDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Resident)\t\r\nTDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Non-Resident)\t\r\nTCS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Rates of Tax Collected at Source)\t\r\nPayment of Salary \u2014 Section 392\t\r\nPayment to Residents (Other than Salary) \u2014 Section 393(1)\t\r\nPayment to Non-Residents \u2014Section 393(2)\t\r\nPayment to any person \u2014 Section 393(3)\t\r\nTCS Rates \u2014 Section 394 (As Amended by Finance Act, 2026)\t\r\nPractical Checklist for Deducting TDS on Business Payments\r\nIntroduction\t\t\r\n \r\nPart A\r\nTax to be Deducted on Salary and Accumulated\r\n\tBalance due to an Employee\t\r\nPart B\r\nTax to be Deducted at Source for\r\n\tPayments to Residents\t\r\nChapter B-1\tTDS on Insurance Commission [(Sec 393(1) Table SI. 1(i) ITA 2025) (Sec 194D ITA 1961)]\t\r\nChapter B-2\tCommission or Brokerage [(Sec 393(1) Table SI.1(ii) ITA 2025) (Sec 194H ITA 1961)]\t\r\nChapter B-3\tTDS on Payment of Rent by Certain Individual\/HUF [(Sec 393(1) Table S1.2(i) ITA 2025) (Sec 194IB ITA 1961)]\t\r\nChapter B-4\tRent [(Sec 393(1) Table Sl.2(ii) ITA 2025) (Sec 194I ITA 1961)]\t\r\nChapter B-5\tTDS on Payment on Transfer of certain Immovable Property other than Agricultural Land [(Sec 393(1) Table SI.3(i) ITA 2025) (Sec 194-IA ITA 1961)]\t\r\nChapter B-6\tTDS on Payment made under Specified Agreement [(Sec 393(1) Table SI.3(ii) ITA 2025) (Sec 194IC ITA 1961)]\t\r\nChapter B-7\tTDS on Payment of Compensation on Acquisition of Certain Immovable Property [(Sec 393(1) Table SI.3(iii) ITA 2025) (Sec 194LA ITA 1961)]\t\r\nChapter B-8\tTax Deduction on Income from Mutual Fund Units [(Sec 393(1) Table SI.4(i) ITA 2025) (Sec 194K ITA 1961)]\t\r\nChapter B-9\tTDS on Certain Income from Units of a Business Trust [(Sec 393(1) Table SI.4(ii) ITA 2025) (Sec 194LBA ITA 1961)]\t\r\nChapter B-10\tTDS on Income of Units of Investment Fund [(Sec 393(1) Table SI.4(iii) ITA 2025) (Sec 194LBB ITA 1961)]\t\r\nChapter B-11\tTDS on Income from Investment in Securitization Fund [(Sec 393(1) Table SI.4 (iv) ITA 2025) (Sec 194LBC ITA 1961)]\t\r\nChapter B-12\tInterest on Securities [(Sec 393(1) Table SI.5(i) ITA 2025) (Sec 193 ITA 1961)]\t\r\nChapter B-13\tInterest other than Interest on Securities [(Sec 393(1) Table SI.5(ii)(iii) ITA 2025) (Sec 194A ITA 1961)]\t\r\nChapter B-14\tPayments to Contractors and Sub-Contractors [(Sec 393(1) Table SI.6(i) ITA 2025) (Sec 194C ITA 1961)]\t\r\nChapter B-15\tTDS on Payments of Certain Sums by Individual and HUF [(Sec 393(1) Table SI.6(ii) ITA 2025) (Sec 194M 1961)]\t\r\nChapter B-16\tFees for Professional or Technical Services [(Sec 393(1) Table SI.6 ITA 2025) (Sec 194J ITA 1961)]\t\r\nChapter B-17\tDividends [(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194 ITA 1961)]\t\r\nChapter B-18\tTDS on Payment in respect of Life Insurance Policy [(Sec 393(1) Table SI.8(i) ITA 2025) (Sec 194DA ITA 1961)]\t\r\nChapter B-19\tDeduction of Tax at Source on Purchase of Goods [(Sec. 393(1), Table Sl. No. 8(ii) ITA 2025) (Sec 194Q ITA 1961)]\t\r\nChapter B-20\tDeduction of Tax by a Specified Bank in Case of Specified Senior Citizen [(Sec 393(1) Table Sl.8(iii) ITA 2025) (Sec 194P ITA 1961)]\t\r\nChapter B-21\tTDS on Perquisites in respect of Business [(Sec 393(1) Table Sl.8(iv) ITA 2025) (Sec 194R ITA 1961)]\t\r\nChapter B-22\tTDS on Payments made to e-Commerce Participants [(Sec 393(1) Table Sl.8(v) ITA 2025) (Sec 194O ITA 1961)]\t\r\nChapter B-23\tPayment on Transfer of Virtual Digital Asset [(Sec 393(1) Table 8(vi) ITA 2025) (Sec 194S ITA 1961)]\t\r\nPart C\r\nTax to be deducted at Source for\r\n\tPayments to Non-Residents\t\r\nChapter C-1\tPayment to Non-Resident Sports Men or Sports Association [(Sec 393(2) ITA 2025 Table S. No 1) (Sec 194E ITA 1961)]\t\r\nChapter C-2\tIncome by way of Interest from an Indian Company or Business Trust [(Sec 393(2) ITA 2025 Table S. No 2-4) (Sec 194LC ITA 1961)]\t\r\nChapter C-3\tTDS on Interest from Infrastructure Debt Fund [(Sec 393(2) ITA 2025 Table S. No 5) (Sec 194LB ITA 1961)]\t\r\nChapter C-4\tTDS on certain Income from Units of a Business Trust [(Sec 393(2) ITA 2025 Table S. No 6-7) (Sec 194LBA ITA 1961)]\t\r\nChapter C-5\tTDS on Income of Units of Investment Fund [(Sec 393(2) ITA 2025 Table S. No. 8) (Sec 194LBB ITA 1961)]\t\r\nChapter C-6\tTDS on Income from Investment in Securitization Fund [(Sec 393(2) ITA 2025 Table S. No. 9) (Sec 194LBC ITA 1961)]\t\r\nChapter C-7\tIncome in respect of Units of Non-Residents [(Sec 393(2) Table S. No 10 ITA 2025) (Sec 196A ITA 1961)]\t\r\nChapter C-8\tTDS on Income from Units [(Sec 393(2) Table S. No. 11-12 ITA 2025) (Sec 196B ITA 1961)]\t\r\nChapter C-9\tTDS on Income from Foreign Currency Bonds or GDR [(Sec 393(2) ITA 2025 Table S. No. 13-14) (Sec 196C ITA 1961)]\t\r\nChapter C-10\tTDS on Income of FII from Securities [(Sec 393(2) ITA 2025 Table S. No. 15-16) (Sec 196D ITA 1961)]\t\r\nChapter C-11\tTDS on other sums payable to Non-Resident [(Sec 393(2) ITA 2025 Table S. No. 17) (Sec 195 ITA 1961)]\t\r\nPart D\r\nTax to be deducted at source for\r\n\tPayments to any Person\t\r\nChapter D-1\tWinnings from Lotteries or Crossword Puzzles [(Sec 393(1) Table SI.1 ITA 2025) (Sec 194B ITA 1961)]\t\r\nChapter D-2\tWinnings from Online Games [(Sec 393(1) Table SI.2 ITA 2025) (Sec 194BA ITA 1961)]\t\r\nChapter D-3\tWinnings from Horse Races [(Sec 393(1) Table Sl.3 ITA 2025) (Sec 194BB ITA 1961)]\t\r\nChapter D-4\tCommission on Sale of Lottery Tickets [(Sec 393(1) Table Sl.4 ITA 2025) (Sec 194G ITA 1961)]\t\r\nChapter D-5\tCash Withdrawal [(Sec 393(1) Table Sl.5 ITA 2025) (Sec 194N ITA 1961)]\t\r\nChapter D-6\tPayments in respect of NSS [(Sec. 393(3) (Table Sl. 6) ITA 2025) (Sec 194EE ITA 1961)]\t\r\nChapter D-7\tPayments to Partners of Firms [(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194T ITA 1961)]\t\r\nPart E\r\n\tCollection of Tax at Source\t\r\nPart F\r\nProcedural Mechanism for Deposit and\r\n\tReporting of TDS and TCS\t\r\nChapter F-1\tCompliance and Reporting of TDS and TCS [Section 397 (erstwhile sections 203A, 206CA of ITA 1961)]\t\r\nChapter F-2\tProcessing of TDS and TCS Returns\t\r\nChapter F-3\tConsequences for Failure to Deduct\/Collect or Deposit TDS or TCS\t\r\nChapter F-4\tCertificates (Sec 395)\t\r\nChapter F-5\tTax Deducted is Income Received (Sec 396)\t\r\nChapter F-6\tNon-Deduction of TDS in Certain Cases\t\r\nPart G\r\nMechanism for Examination of\r\nTDS\/TCS Compliance in Tax Audit\r\n\tReport by Auditors\t\r\nChapter G-1\tChecklist for Clause 34 of Tax Audit Report to be considered by Auditors","created_at":"2026-07-18 13:37:11","video":null},{"id":"154","title":"","price":"0.00","tax":null,"image":"","category":"","type":"","description":"","created_at":"2026-08-16 02:24:54","video":null}]