CMA Inter Scanner Paper 7 (Direct and Indirect Taxation) - Book By Shuchita Prakashan

For Attempt : June 2027

As per Income Tax Act 2025 For June 2027 Examination

Ø  Questions and answers updated with new sections and Tax Year 2026–27 rates

Ø  Covers ICMAI content (Solved Questions from past 23 exams with June. 2026)

Ø  7 MQPs with Updated Solutions

Ø  Chapter & Topic-wise Questions

Ø  Video Solutions Available Upon Request

Ø  Star Rating of Chapters with ABC Analysis

Ø  Chapter-wise Marks & Paper Trend Analysis
      • MCQs (Multiple Choice Question) • PYQs (Past Year Question)

Ø  Unique trend tools:
* Chapter Marks Trend Graph
* Chapter-Wise Marks Analysis
* Chapter Trend Analysis
* Chapter-wise Compulsory Questions Analysis
* Paper trend analysis (last 1 exams)

Ø  Question-type classification:

•       Distinguish Between • Descriptive Questions • Objective Questions •Short Notes

• Practical Questions

Ø  Revision-friendly layout with progress tracker & QR codes for bonus content

v  Content Coverage:

1.      Basics of Income Tax Act

1.1   Basic Concepts, Basis of Charge and Capital & Revenue Receipts

1.2   Residential Status and Scope of Total Income

1.3   Agricultural Income

1.4   Income, which do not form Part of Total Income

2.       Heads of Income

2.1   Salaries

2.2   Income from House Property

2.3   Profits and Gains of Business or Profession

2.4   Capital Gains

2.5   Income from Other Sources

3.      Total Income and Tax Liability of Individual & HUF

3.1   Clubbing of Income

3.2   Set off and Carry Forward of Losses

3.3   Deductions, Rebate and Relief

3.4   Taxation of Individual

3.5   Advance Tax

3.6   TDS & TCS

3.7   Filing of Return of Income

3.8   Permanent Account Number (PAN)

3.9   Self – Assessment & Intimation

Section – B Indirect Taxation

4.      Concept of Indirect Taxes

5.      Goods and Service Tax (GST) Laws
5.1 Introduction to GST Law

5.2   Levy and Collection of CGST and IGST

5.3   Basic Concepts of Time and Value of Supply

5.4   Input Tax Credit

5.5   Computation of GST Liability

5.6   Registration

5.7   Tax Invoice – Electronic Way Bill

5.8   Returns and Payment of Taxes

6.      Customs Act & Rules
6.1 Customs Act – Basic Concepts and Definitions

6.2   Types of Duties

6.3    Valuation Rules

6.4   Computation of Assessable Value and Duties

7.      Multi-Chapter/Integrated Objective Questions…and much more

v  Who is This Book For?

o   First-time students who want structured guidance

o   Repeaters who need trend-based insights

o   Anyone looking for topic-wise clarity—not just solved Qs