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

This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes past exam questions and detailed answers aligned with the latest ICMAI syllabus.The Present Publication is the 2nd Edition for the CMA Intermediate | New Syllabus | Dec. 2024/June 2025 Exams. This book is authored by CA CS CMA (Dr.) Priyanka Saxena, with the following noteworthy features:

[Strict Adherence to the New ICMAI Syllabus] Ensuring complete alignment with the latest requirements
[Comprehensive Coverage]
Past Exam Questions ? Includes questions from the CMA-Intermediate | June 2024 Exam

[Introduction to Each Chapter] is included in the book covering the following:
Definitions
Concepts
Formulas

[Most Updated & Amended] This book is updated & amended as per the following:
Income Tax Answers are Modified as per A.Y. 2024-25
GST & Customs Answers are Modified as per the Latest GST & Customs Laws
[Tabular Summaries] Provided at the beginning of each chapter for quick reference
[Marks Distribution] Detailed chapter-wise distribution from June 2018 onwards
[Previous Exam Trend Analysis] From June 2023
[ICMAI Study-Material Comparison] Provided module-wise for a comprehensive understanding

The contents of this book are as follows:

Section A ? Direct Taxation (DT)
Overview of Income Tax
Residential Status
Incomes Which Do Not Form Part of Total Income
Income from Salary
Income from House Property
Income from Profits and Gains of Business and Profession
Income from Capital Gains
Income from Other Sources
Clubbing of Income
Set-off and Carry Forward of Losses
Deductions, Rebate & Relief
Advance Tax
TDS & TCS
Filing of Return of Income
Self-Assessment & Intimation
Section B ? Indirect Taxation (IDT)
Introduction to GST
Concept of Supply
Exemptions from GST
Composition Scheme
Time of Supply
Valuation under GST
Input Tax Credit
Registration under GST
Tax Invoice
E-Way Bill
Returns
Types of Customs Duties
Valuation under Custom