Taxmann's CRACKER for Tax Laws & Practice (Paper 7 | Tax) [AY 2026-27] – Exam-analytics–driven | Question-centric Preparation Manual for CS Executive | June/Dec. 2026 Exams

Author: Dr. Sanjay Kumar Bansal

Brand: Taxmann

Edition: 6th Edition | January 2026

Binding: paperback

Number Of Pages: 388

Release Date: 28-01-2026

Details: Tax Laws & Practice – CRACKER (Direct Tax | GST | Customs) is a precision-engineered, exam-analytics–driven preparation manual for CS Executive – 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–study–based, 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—chapter recurrence, marks volatility, practical emphasis, and statutory depth—into a structured preparation blueprint.

The Present Publication is the 6th Edition, authored by CA. (Dr) K.M. Bansal & Dr Sanjay Kumar Bansal, with the following noteworthy features: [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 [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 [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 [Dedicated Case Study Question Modules] Separate, weighty sections are devoted to Case-Based Objective Questions in:
o Income Tax
o GST & Customs
o It reflects the ICSI's shift towards integrated, scenario-driven assessment [Study Material Correlation Framework] A chapter-wise mapping with the ICSI Study Material is provided, ensuring syllabus fidelity and eliminating coverage gaps [Updated Answers as per Current Law] All questions—irrespective of the year asked—are re-answered and modified to reflect:
o Assessment Year 2026-27 (Income-tax)
o Latest GST provisions
o Current Customs law framework
The coverage of the book is as follows: Part I – Direct Tax
o Covers the entire Income-tax syllabus tested by ICSI, including:
o Direct Tax at a Glance
o Basic Concepts of Income-tax
o Exempt Incomes
o Salary, House Property, Business & Profession
o Capital Gains and Income from Other Sources
o Clubbing of Income and Set-off/Carry Forward of Losses
o Deductions under Chapter VI-A
o Computation of Total Income & Tax Liability
o Taxation of Companies
o Procedural Compliance
o All topics are reinforced through exam-tested questions, updated computations, and structured statutory reasoning Part II – Indirect Tax (GST & Customs)
o Conceptual Framework of Indirect Taxes
o GST fundamentals, levy, and collection
o Time, Value, and Place of Supply
o Input Tax Credit and GST Liability Computation
o Procedural Compliance under GST
o Overview of the Customs Act
o Special emphasis is placed on computation-based and case-study-oriented questions, consistent with recent exam trends
The structure of the book is as follows: Front-loaded Exam Analytics – The book opens with chapter-wise marks distribution tables, trend analysis, and study-material correlation charts, allowing students to plan before studying Chapter-wise Consolidation – Each chapter contains all relevant past questions in one place, enabling focused and iterative revision Case Study Segregation – Case-based objective questions are treated as a distinct scoring category, not mixed casually with descriptive questions Answer Design – Solutions are framed using ICSI-preferred structure—statutory reference, logical application, and precise conclusion—rather than generic explanations

EAN: 9789375612261

Package Dimensions: 4.3 x 3.9 x 0.4 inches

Languages: English