{"product_id":"cma-inter-scanner-paper-7-direct-and-indirect-taxation-book-by-shuchita-prakashan","title":"CMA Inter Scanner Paper 7 (Direct and Indirect Taxation) - Book By Shuchita Prakashan","description":"\u003cp\u003e\u003cstrong\u003eCMA Inter Scanner Paper 7 (Direct and Indirect Taxation) - Book By Shuchita Prakashan\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFor Attempt : \u003c\/strong\u003eJune 2027\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003eAs per Income Tax Act 2025 For June 2027 Examination\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eQuestions and answers updated with new sections and Tax Year 2026–27 rates\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eCovers ICMAI content (Solved Questions from past 23 exams with June. 2026)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e7 MQPs with Updated Solutions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eChapter \u0026amp; Topic-wise Questions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eVideo Solutions Available Upon Request\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eStar Rating of Chapters with ABC Analysis\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eChapter-wise Marks \u0026amp; Paper Trend Analysis\u003cbr\u003e      • MCQs (Multiple Choice Question) • PYQs (Past Year Question)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eUnique trend tools:\u003cbr\u003e* Chapter Marks Trend Graph\u003cbr\u003e* Chapter-Wise Marks Analysis\u003cbr\u003e* Chapter Trend Analysis\u003cbr\u003e* Chapter-wise Compulsory Questions Analysis\u003cbr\u003e* Paper trend analysis (last 1 exams)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eQuestion-type classification:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e•       \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eDistinguish Between • Descriptive Questions • Objective Questions •Short Notes\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e• Practical Questions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eØ  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eRevision-friendly layout with progress tracker \u0026amp; QR codes for bonus content\u003cbr\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003ev  \u003c\/span\u003e\u003c\/span\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003eContent Coverage:\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e1.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eBasics of Income Tax Act\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e1.1   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eBasic Concepts, Basis of Charge and Capital \u0026amp; Revenue Receipts\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e1.2   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eResidential Status and Scope of Total Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e1.3   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eAgricultural Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e1.4   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eIncome, which do not form Part of Total Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e2.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e \u003c\/span\u003eHeads of Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e2.1   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eSalaries\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e2.2   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eIncome from House Property\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e2.3   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eProfits and Gains of Business or Profession\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e2.4   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eCapital Gains\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e2.5   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eIncome from Other Sources\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eTotal Income and Tax Liability of Individual \u0026amp; HUF\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.1   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eClubbing of Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.2   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eSet off and Carry Forward of Losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.3   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eDeductions, Rebate and Relief\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.4   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eTaxation of Individual\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.5   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eAdvance Tax\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.6   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eTDS \u0026amp; TCS\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.7   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eFiling of Return of Income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.8   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003ePermanent Account Number (PAN)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpLast\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e3.9   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eSelf – Assessment \u0026amp; Intimation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003eSection – B Indirect Taxation\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpFirst\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e4.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eConcept of Indirect Taxes\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eGoods and Service Tax (GST) Laws\u003cbr\u003e5.1 Introduction to GST Law\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.2   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eLevy and Collection of CGST and IGST\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.3   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eBasic Concepts of Time and Value of Supply\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.4   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eInput Tax Credit\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.5   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eComputation of GST Liability\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.6   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eRegistration\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.7   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eTax Invoice – Electronic Way Bill\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e5.8   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eReturns and Payment of Taxes\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e6.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eCustoms Act \u0026amp; Rules\u003cbr\u003e6.1 Customs Act – Basic Concepts and Definitions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e6.2   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eTypes of Duties\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e6.3   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e \u003c\/span\u003eValuation Rules\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e6.4   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eComputation of Assessable Value and Duties\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e7.      \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eMulti-Chapter\/Integrated Objective Questions…\u003cb\u003eand much more\u003cbr\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003ev  \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eWho is This Book For?\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eo   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eFirst-time students who want structured guidance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eo   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eRepeaters who need trend-based insights\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoListParagraphCxSpMiddle\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003eo   \u003c\/span\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eAnyone looking for topic-wise clarity—not just solved Qs\u003c\/span\u003e\u003c\/p\u003e","brand":"Shuchita Prakashan","offers":[{"title":"Default Title","offer_id":63376187981905,"sku":"SP-CMAIDTIDTJ2027-BK","price":718.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_691a1467-1a64-4019-9d8a-2ef906585694.webp?v=1793600290","url":"https:\/\/buytestseries.in\/products\/cma-inter-scanner-paper-7-direct-and-indirect-taxation-book-by-shuchita-prakashan","provider":"BuyTestSeries.in","version":"1.0","type":"link"}