CMA Intermediate CRACKER Direct and Indirect Taxation (DITX )( DT and IDT)

Direct & Indirect Taxation – CRACKER is an exhaustive, exam-centric compilation of fully solved past examination questions for CMA Intermediate – Group I | Paper 7, meticulously structured to reflect the CMA syllabus (2022 onwards) and the actual examination framework adopted by the Institute. This book is designed as a strategic preparation tool, enabling students to master taxation through question-based learning, examiner-oriented answers, and trend-driven topic prioritisation.

The Present Publication is the 4^th Edition for the June/Dec. 2026 Exams. It is authored by CA. Tarun Agarwal & CA. (Dr) K.M. Bansal, with the following noteworthy features:

• [Complete Past Examination Coverage] Includes all relevant questions (MCQs, theory, and practical problems) asked in CMA Intermediate examinations up to December 2025. The questions are arranged module-wise and chapter-wise, mirroring the CMA syllabus
• [Module-wise Marks Distribution & Trend Analysis] Dedicated sections analysing question frequency, compulsory questions, marks weightage, and category (MCQ/Theory/Practical). It enables students to identify high-yield chapters and consistently tested areas, based on actual exam data
• [Chapter-opening Tabular Summaries] Each chapter begins with a concise tabular overview highlighting:
  • Core provisions
  • Repeatedly examined concepts
  • Practical application focus
  • Serves as an effective pre-study and last-minute revision tool