📚 Taxation – One Stop Solution by CA Saumil Manglani
🎯 All Important Links for 1 Day Before Exams (2025 Edition)
Whether you're revising at the last minute or looking for targeted marathons and notes, this list has everything you need to crack DT & IDT with confidence!
🔁 Direct Tax (DT) – Key Resources
| S.No. | Resource | Link |
|---|---|---|
| 1 | DT Amendments for 2025 | Watch Here |
| 2 | Latest DT Marathon – Part 1 | Watch Here |
| 3 | Latest DT Marathon – Part 2 | Watch Here |
| 4 | DT Marathon (Dec 2024) | Watch Here |
| 5 | Tax Notes (DT + IDT) | View Folder |
💼 Indirect Tax (IDT) – Key Resources
| S.No. | Resource | Link |
|---|---|---|
| 6 | IDT Marathon – Full | Watch Here |
| 7 | IDT Marathon – Part 2 (Appeals, Revisions, Demand & Recovery) | Watch Here |
| 8 | IDT Marathon – Chapters 2 & 3 | Watch Here |
| 9 | IDT Chapter 4 – Exemptions | Watch Here |
📺 Playlists for Complete Revision
| S.No. | Playlist | Link |
|---|---|---|
| 10 | DT Full Revision Playlist | Watch Here |
| 11 | IDT Full Revision Playlist | Watch Here |
| 12 | Tax Question Solving Sessions | Watch Here |
📌 Tip: Download your notes and keep them offline. Don’t rely fully on the internet on exam day!
✍️ All the best from CA Saumil Manglani & Team!
Keep calm, stay focused, and revise smart. 💯
ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here
Direct Tax (DT) – 10 Questions
Q: What is the maximum rebate available under Section 87a for AY 2025-26?
A: ₹25,000 if total income does not exceed ₹7,00,000 under the new tax regime.
Q: What is the due date for filing the return of income for a company (not subject to transfer pricing audit)?
A: 31st October of the assessment year.
Q: Is agricultural income taxable?
A: No, but it is included for rate purposes in certain cases.
Q: What is the basic exemption limit under the new regime (Section 115bac) for FY 2024-25?
A: ₹3,00,000
Q: Under which section is depreciation allowed under the Income Tax Act?
A: Section 32
Q: What is the holding period to treat equity shares as a short-term capital asset?
A: If held for up to 12 months.
Q: What is the tax rate on long-term capital gain on the sale of listed equity shares under Section 112a?
A: 10% exceeding ₹1 lakh.
Q: Under which section is MAT computed and applicable?
A: Section 115 JB
Q: What is the limit under Section 44ad for presumptive taxation for business?
A: ₹3 crore (if cash receipts ≤ 5%)
Q: What is the time limit for filing a belated return?
A: 31st December of the assessment year.
ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here
Indirect Tax (IDT) – 10 Questions
Q: What is the threshold limit for GST registration in case of services?
A: ₹20 lakh (₹10 lakh in special category states)
Q: What is the time of supply for goods under forward charge?
A: Earlier of the date of invoice or the date of payment.
Q: Can input tax credit be claimed on motor vehicles?
A: No, except in specified cases like transportation of goods or passengers.
Q: What is the rate of GST on essential goods like milk or fresh vegetables?
A: Nil (Exempt)
Q: What is the maximum time limit to avail of ITC from the date of the invoice?
A: 30th November of the following financial year.
Q: Under which section can a refund be claimed under GST?
A: Section 54 of the CGST Act.
Q: What are the conditions to claim ITC?
A: Possession of tax invoice, receipt of goods/services, tax paid by supplier, and return filed.
Q: What is the rate of interest for delayed payment of GST?
A: 18% per annum.
Q: Which form is used for filing GSTR-3B?
A: GSTR-3B is a monthly summary return.
Q: What is the time limit for issuance of a credit note?
A: On or before 30th November following the end of FY or date of annual return, whichever is earlier.
ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here
✅ Direct Tax (DT) – 10 Questions
-
Q: Which YouTube link covers the latest DT Amendments for 2025?
A: DT Amendments 2025 -
Q: Which two parts of the DT Marathon should be watched for the latest full revision?
A: -
Q: Where can you find handwritten/typed Tax Notes shared by Saumil Sir?
A: Tax Notes Folder -
Q: Which DT Marathon video is labelled specifically for the Dec 2024 exams?
A: DT Marathon Dec 2024 -
Q: Which playlist is recommended for a full DT revision (topic-wise)?
A: DT Revision Playlist -
Q: What type of questions are discussed in the Tax Question Solving Playlist?
A: Important practice questions from the exam point of view (PYQS + concept checkers).
Link: Question-Solving Playlist -
Q: Which video is best to revise DT quickly if you have just 3-4 hours?
A: Latest DT Marathon – [Part 1 or Part 2], depending on your speed. -
Q: Which amendment is most important in DT for AY 2025–26 as per the session?
A: Increase in rebate limit under section 87aa in the new regime (check Amendments Video) -
Q: What is covered in the DT playlist that is not in marathons?
A: Shorter concept-wise revisions and faster topic segregation. -
Q: Where to go if you want to revise DT with both video + notes simultaneously?
A: Use DT Marathon videos along with the shared notes folder
✅ Indirect Tax (IDT) – 10 Questions
-
Q: Which video is the full-length IDT Marathon to cover the entire syllabus?
A: IDT Marathon Full -
Q: Which part of IDT deals with Appeals, Revisions, Demand & Recovery?
A: IDT Part 2 – Appeals, etc. -
Q: Which video focuses on Chapters 2 and 3 of GST?
A: IDT Marathon Ch 2 & 3 -
Q: If you only want to revise Exemptions (Ch 4) under IDT, which video to watch?
A: IDT Ch 4 Exemptions -
Q: What’s the best way to do a quick IDT revision topic-wise?
A: Use the IDT Revision Playlist -
Q: Which sections are stressed more in Part 2 of the IDT Marathon?
A: Appeals, Revisions, Demand & Recovery — crucial for exam theory questions. -
Q: Can you use the same notes folder for IDT as for DT?
A: Yes, both are combined in this folder -
Q: What’s the ideal IDT video to watch if you’re short on time but want core topics?
A: IDT Marathon Full -
Q: Are GST concepts like ITC, Supply, and Taxability covered in detail in marathons?
A: Yes, they are extensively discussed in the full-length IDT marathon and Ch 2 & 3 video. -
Q: What should you revise first if you're starting IDT prep one day before the exam?
A: Start with the Full IDT Marathon, then go for Exemptions and Appeals videos.
ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here
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