Income Tax - Chandu Kanuri Publications Ltd

The Income Tax Master Question Course is a comprehensive, question-oriented taxation program designed to provide complete mastery over the Income Tax syllabus applicable for Previous Year 2025–26 and Assessment Year 2026–27. Developed by Chandu Kanuri and published through Chandu Kanuri Publications Ltd., this course focuses on transforming theoretical provisions into practical examination and professional problem-solving skills through an extensive collection of conceptual, analytical, adjustment-based, and integrated questions.

The course comprehensively covers all Five Heads of Income, namely Income from Salary, Income from House Property, Profits and Gains of Business or Profession (PGBP), Capital Gains, and Income from Other Sources, along with the computation of Gross Total Income, Set-off and Carry Forward of Losses, Deductions under Chapter VI-A, Agricultural Income, Clubbing of Income, Residential Status, Exempt Incomes, Alternate Tax Regimes, Return Filing Provisions, and Total Income Computation. The content is structured in a logical sequence, enabling learners to understand the law, identify adjustments, apply provisions correctly, and solve complex examination-level questions with confidence.

Unlike conventional theory-based courses, the Income Tax Master Question Course emphasizes a question-first learning approach, where each provision is reinforced through carefully designed illustrations, practical problems, case studies, examiner-style questions, and multi-adjustment scenarios. Every topic begins with a concise conceptual framework followed by progressively challenging questions that help students understand not only the provisions but also their practical application in real-life tax computations.

Special attention has been given to adjustments, exceptions, provisos, deeming provisions, exemptions, deductions, and frequently tested examination traps. The course also includes comprehensive coverage of both Old Tax Regime and New Tax Regime, ensuring students can accurately compare tax liabilities and determine the most beneficial option under different situations. Detailed treatment is provided for salary perquisites, house property adjustments, business expenditure allowability, depreciation provisions, capital gains computations, exemptions, and taxation of miscellaneous incomes.

The objective of the course is not merely to teach Income Tax provisions but to build the ability to solve any income tax question systematically. Through extensive practice, logical frameworks, and provision-based analysis, students develop a strong command over tax computations and gain the confidence required to handle both straightforward and highly complex taxation problems.

Designed for serious learners seeking complete conceptual clarity and examination readiness, the Income Tax Master Question Course by Chandu Kanuri Publications Ltd. serves as an all-in-one question bank, revision companion, and practical taxation guide for P.Y. 2025–26 and A.Y. 2026–27, helping students achieve a thorough understanding of Income Tax law and its application.