Taxmann Cracker -Direct and Indirect Taxation Book for CMA Inter (2022 Syllabus) by Priyanka Saxena

This book is prepared exclusively for the Intermediate Level of Cost Accountancy Examination requirement. It covers the past exam questions & point-wise answers as per the new syllabus of ICMAI.

The Present Publication is the 2024 Edition for the CMA Intermediate | New Syllabus | June 2024 Exams. This book is authored by CA CS CMA (Dr.) Priyanka Saxena, with the following noteworthy features:

Strictly as per the New Syllabus of ICMAI
Coverage of the book concludes:
All Past Exam Questions, including
Module-wise Solved Paper – Dec. 2023 (Suggested Answers)
Objective Questions
MCQs
Blanks
True/False
Short Sums
Descriptive Questions
Practical Problems
Additional Questions for topics newly introduced in the syllabus
· [Introduction to Each Chapter] is included in the book covering the following:

o Definitions

o Concepts

o Formulas

· [Tabular Summary] at the beginning of each chapter is given in this book

[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
[Marks Distribution] is given chapter-wise from June 2017 onwards
· [Previous Exam Trend Analysis] is provided in this book from June 2023

· [ICMAI Study-Material Comparison] is also given chapter-wise

The contents of this book are as follows:

· Section A – Direct Taxation (DT)

o Overview of Income Tax

o Residential Status

o Incomes Which Do Not Form Part of Total Income

o Income from Salary

o Income from House Property

o Income from Profits and Gains of Business and Profession

o Income from Capital Gains

o Income from Other Sources

o Clubbing of Income

o Set-off and Carry Forward of Losses

o Deductions, Rebate & Relief

o Advance Tax

o TDS & TCS

o Filing of Return of Income

o Self-Assessment & Intimation

· Section B – Indirect Taxation (IDT)

o Introduction to GST

o Concept of Supply

o Exemptions from GST

o Composition Scheme

o Time of Supply

o Valuation under GST

o Input Tax Credit

o Registration under GST

o Tax Invoice

o E-Way Bill

o Returns

o Types of Customs Duties

o Valuation under Custom