#### **Paper-3: Taxation** ### **(Section A: Income-tax Law)** #### **(Applicable for May 2025/ September 2025/ January 2026 Exams)** - MODULE 1 - [Initial Pages](https://drive.google.com/file/d/1Li17phZ-uac1TKldpnt7a011y7XIQEHQ/view?usp=sharing) - SECTION I - [Overview, Scenario, Crossword Puzzle](https://drive.google.com/file/d/1ax2eyONr5mXb1Xe65L5jER2HJrHiSXJZ/view?usp=sharing) - [Chapter 1: Basic Concepts](https://resource.cdn.icai.org/82007bos66133.pdf) - [Chapter 2: Residence and Scope of Total Income](https://drive.google.com/file/d/1VuHW_mSR73p0avwPkcZXtLUOIqh-J6lV/view?usp=sharing) - SECTION II - [Overview, Scenario, Crossword Puzzle](https://drive.google.com/file/d/1oQcBYhAll6TNmWfx_XpBzrUE1z-wIYjM/view?usp=sharing) - Chapter 3: Heads of Income - [Unit 1: Salaries](https://drive.google.com/file/d/1i46KfEvAfpe9B3lmlSuZyfs2s3BZUHl1/view?usp=sharing) - [Unit 2: Income from House Property](https://drive.google.com/file/d/1yioji_5SqiiY8hRmNiSf0B0pVunu4lz9/view?usp=sharing) - [Unit 3: Profits and Gains of Business or Profession](https://drive.google.com/file/d/1c9IejUmoAcCWjXKEc038ChHgAPuNGcit/view?usp=sharing) - [Unit 4: Capital Gains](https://drive.google.com/file/d/1zovtQSTsqVMl7o004HKNkTQVs-2A8Lvk/view?usp=sharing) - [Unit 5: Income from Other Sources](https://drive.google.com/file/d/1OcJMBUc22GaKpxl7EcVpZO0DRGiq3eWN/view?usp=sharing) - ANSWERS - [Section I - Scenario and Crossword Puzzle](https://drive.google.com/file/d/1jEPcf_QtddTex7Eif2oGnbcmL6mS75K8/view?usp=sharing) - [Section II - Scenario and Crossword Puzzles](https://drive.google.com/file/d/1MQ_m2UixG7NX1_FStyV9UpxT3v7mou_W/view?usp=sharing) - MODULE 2 - [Initial Pages](https://drive.google.com/file/d/1a6j3lJnI6d43M4GoUAQWWfR3fhSeMEyW/view?usp=sharing) - SECTION III - [Overview, Scenario, Crossword Puzzle](https://drive.google.com/file/d/1Qly_sNpWlMj_XmyPI6-KyWkxc7ytPfgR/view?usp=sharing) - [Chapter 4: Income of Other Persons included in Assessee’s Total Income](https://drive.google.com/file/d/1QJFXLUY-xJrfM_ZUmpb0Pt1NBHatXVlO/view?usp=sharing) - [Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses](https://drive.google.com/file/d/1GAbEfl8hjUgJ6MxKRqaHEW09rlLrqAsS/view?usp=sharing) - [Chapter 6: Deductions from Gross Total Income](https://drive.google.com/file/d/16eHmI4iJNzrFIeKiHH3uEJASMJ5P3ENL/view?usp=sharing) - SECTION IV - [Overview, Scenario, Crossword Puzzle](https://drive.google.com/file/d/1fR_tuvMHPlFjSupwk_6hs5HVWzqpOLKX/view?usp=sharing) - [Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source](https://drive.google.com/file/d/1ULHqmMC8LOyuv8utO0oUkIdkiVoyjBPj/view?usp=sharing) - [Chapter 8: Provisions for filing Return of Income and Self Assessment](https://drive.google.com/file/d/106fLC3JC0ADEYK86uF9ShfC4PdvTpkh6/view?usp=sharing) - SECTION V - [Overview, Scenario](https://drive.google.com/file/d/1uh01MMwMgLm-4nDjdu3C4cUxy1NcNw9m/view?usp=sharing) - [Chapter 9: Income Tax Liability – Computation and Optimisation](https://drive.google.com/file/d/1jGVQDiDRrnh18OVbqPYWZB6yTZya_8On/view?usp=sharing) - ANSWERS - [Section III - Scenario and Crossword Puzzle](https://drive.google.com/file/d/1iJz-wqEPlE6BVKWbkonn09a8ciWUVfSt/view?usp=sharing) - [Section IV - Scenario and Crossword Puzzle](https://drive.google.com/file/d/1AkFJFMznzt2m2Oqi3pjdUG-uOV1ZeLoG/view?usp=sharing) - [Section V - Scenario](https://drive.google.com/file/d/1GopEY55NXjpDTP_GF1iwssn5NXT5PLOm/view?usp=sharing) ## **(Section B: Goods and Services Tax)** #### **(Applicable for May 2025 Exam)** - MODULE 1 - [Initial Pages](https://drive.google.com/file/d/1Li17phZ-uac1TKldpnt7a011y7XIQEHQ/view?usp=sharing) - [Chapter 1: GST in India – An Introduction](https://drive.google.com/file/d/1c0FgfMU-4VFjG0A2YX07iJAwliUniZ5s/view?usp=sharing) - [Chapter 2: Supply under GST](https://drive.google.com/file/d/1vXrT_JcHqinJphEuq96VrozxIBOKHCdK/view?usp=sharing) - [Chapter 3: Charge of GST](https://drive.google.com/file/d/1iX3ytMZs4L0vlWKWQIIdRX2BghKNrEVd/view?usp=sharing) - [Chapter 4: Place of Supply](https://drive.google.com/file/d/1WQ0EdIoJz4kMfMRINNG2Aq0xCmFaWO0B/view?usp=sharing) - [Chapter 5: Exemptions from GST](https://drive.google.com/file/d/1-a3po-6H5LHkjuBMLFxtPRxVyZfrJykl/view?usp=sharing) - [Chapter 6: Time of Supply](https://drive.google.com/file/d/1t5jLQwCcqb13u-Vd-qTyGLcstzC8m3-6/view?usp=sharing) - [Chapter 7: Value of Supply](https://drive.google.com/file/d/19ypMX4L_DODm5LCUOVeq6T-Ow22pIVq5/view?usp=sharing) - MODULE 2 - [Initial Pages](https://drive.google.com/file/d/1sRPOZhwMFRoJgGoxw4AXWrClY-VDxUEt/view?usp=sharing) - [Chapter 8: Input Tax Credit](https://drive.google.com/file/d/1r_eduad93delSkfWAf9CWa-YtlqFcqmR/view?usp=sharing) - [Chapter 9: Registration](https://drive.google.com/file/d/1hNG-cwLhssqfzrhM4QOf6MXPpHg4_KmI/view?usp=sharing) - [Chapter 10: Tax Invoice; Credit and Debit Notes](https://drive.google.com/file/d/1vVwt8Yr756mahVPSyfR58d1tLBWee4tv/view?usp=sharing) - [Chapter 11: Accounts and Records](https://drive.google.com/file/d/1cajf8QM4rlVPztZftif_xxp8bEZ_NoZP/view?usp=sharing) - [Chapter 12: E-Way Bill](https://drive.google.com/file/d/1hO4iGOS3qeH6FtRqafNRs-LGmGBURqmy/view?usp=sharing) - [Chapter 13: Payment of Tax](https://drive.google.com/file/d/1OGxuWcKVLrIjaU5ifdrU41uXmNRCUkJS/view?usp=sharing) - [Chapter 14: Tax Deduction at Source and Collection of Tax at Source](https://drive.google.com/file/d/1ZAP6an-VW_XwhQo7RC4WzZcbUUNLS0cm/view?usp=sharing) - [Chapter 15: Returns](https://drive.google.com/file/d/1k6IdgIDc7jsq9RG9O5uqu5tBC_vgQaBR/view?usp=sharing)