CA is a professional course where there are over 1 lacs students competing for a 10 to 15% pass category. What is it that one needs to do to get in the elite group - do what others cannot . 

In taxation while writing your answers one is not to give ones own opinion but to base the opinion on a section in the Act.

So here is a list of some important sections one needs to remember for intermediate exams both for Income Tax and GST

GST is a very dynamic Act and ICAI has given statutory updates for September 2025 and these have been made in a simplified pdf for students to go through