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| Subject | Change in 2025 | Outdated Book Error | | :--- | :--- | :--- | | Income Tax | New tax regime slabs altered; Section 115BAC revised. | Old PDF shows wrong rebate calculation. | | GST | Due dates for GSTR-9/9C changed. | Old PDF – wrong interest calculation. | | AS-19 (Leases) | Ind AS 116 impact now tested in Advanced Accounting. | Old PDF still uses old lease classification. | | FM | Cost of capital – tax rate changed. | Wrong WACC. |
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| Feature | Paduka Books | Other Reference Books | | :--- | :--- | :--- | | | Strictly past ICAI exam questions, RTPs, MTPs | Mixed: includes non-exam questions | | Solution Quality | Detailed working notes, alternative methods | Often abrupt or only final answers | | Concept Clarity | "Smart Notes" and summary tables | Paragraph-heavy explanations | | Updates | Within 30 days of ICAI release | Often delayed by 3-6 months | | Subject | Change in 2025 | Outdated