Padhuka’s (Practical Learning Series) Taxation – 3rd Edition 2026 by CA G. Sekar is a detailed and practice-oriented publication specially designed for Chartered Accountancy Intermediate students preparing under the latest ICAI syllabus and examination pattern.

This updated 3rd Edition comprehensively covers both Direct Taxation (Income Tax) and Indirect Taxation (GST) applicable for the May 2026, September 2026, and January 2027 examinations. The book incorporates amendments introduced by the Finance Act, 2025, ensuring students remain aligned with current statutory provisions and examination requirements.

The publication is structured in a practical and student-friendly format with conceptual explanations, tables, flowcharts, illustrations, and exam-oriented presentation techniques to simplify complex taxation concepts. It is designed not only as a study material but also as a revision and self-assessment tool for CA aspirants.

The book comprehensively covers:

• Income Tax provisions under the Income-tax Act, 1961
• GST concepts and compliance framework
• Computation of taxable income
• Heads of income
• Deductions and exemptions
• Assessment procedures
• Input Tax Credit (ITC)
• GST registration, returns, and invoicing
• Practical taxation problems and illustrations
• MCQs and exam-oriented practice questions

The publication includes solved illustrations, previous examination questions, and topic-wise MCQs with answers to strengthen conceptual clarity, problem-solving ability, and examination readiness. Relevant circulars, notifications, amendments, and case laws are integrated within respective chapters for better practical understanding.

Students and professionals frequently consider Padhuka books highly useful for self-study and practical subjects because of their extensive question coverage and concept-focused approach. Community discussions among CA students also highlight Padhuka publications as strong reference materials for practical subjects and taxation preparation.

Designed in a systematic and reader-friendly format, this publication is highly useful for CA Intermediate students seeking conceptual understanding, practical application, revision support, and examination-oriented preparation in taxation.

Key Features:

• Specially designed for CA Intermediate students
• Applicable for May 2026, Sep 2026 & Jan 2027 exams
• Covers Direct Tax & GST comprehensively
• Updated with Finance Act, 2025 amendments
• Includes solved illustrations and practical problems
• Contains MCQs and previous examination questions
• Concept clarification through tables and flowcharts
• Exam-oriented and self-study-friendly presentation
• Useful for conceptual clarity, revision, and practice

This book serves as an essential academic and professional resource for mastering Taxation at the CA Intermediate level.