{"product_id":"taxmann-cracker-direct-and-indirect-taxation-book-for-cma-inter-by-tarun-agarwal-k-m-bansal","title":"Taxmann Cracker -Direct and Indirect Taxation Book for CMA Inter by Tarun Agarwal, K.M. Bansal","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eDirect \u0026amp; Indirect Taxation – CRACKER\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 4\u003csup\u003eth\u003c\/sup\u003e Edition for the June\/Dec. 2026 Exams. It is authored by CA. Tarun Agarwal \u0026amp; CA. (Dr) K.M. Bansal, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Past Examination Coverage\u003c\/strong\u003e] 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\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eModule-wise Marks Distribution \u0026amp; Trend Analysis\u003c\/strong\u003e] 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\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eChapter-opening Tabular Summaries\u003c\/strong\u003e] Each chapter begins with a concise tabular overview highlighting:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCore provisions\u003c\/li\u003e\n\u003cli\u003eRepeatedly examined concepts\u003c\/li\u003e\n\u003cli\u003ePractical application focus\u003c\/li\u003e\n\u003cli\u003eServes as an effective pre-study and last-minute revision tool\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eExaminer-oriented Solutions\u003c\/strong\u003e] Answers are framed in a stepwise, presentation-oriented format consistent with CMA evaluation standards. The emphasis is on:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eProper working notes\u003c\/li\u003e\n\u003cli\u003eLogical sequencing\u003c\/li\u003e\n\u003cli\u003ePrecise statutory references\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated for Latest Law\u003c\/strong\u003e] All answers revised in line with:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eIncome-tax provisions applicable to A.Y. 2026-27\u003c\/li\u003e\n\u003cli\u003eCurrent GST law, including valuation, ITC, registration, returns, and compliance\u003c\/li\u003e\n\u003cli\u003eLatest Customs law provisions relevant for the CMA syllabus\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe book is divided into two comprehensive sections, precisely aligned with the CMA syllabus:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSection A – Direct Taxation |\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003eCovers the entire Income-tax framework relevant to CMA Intermediate, including:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBasic concepts, basis of charge, capital vs revenue receipts\u003c\/li\u003e\n\u003cli\u003eResidential status and scope of total income\u003c\/li\u003e\n\u003cli\u003eAgricultural income and exempt incomes\u003c\/li\u003e\n\u003cli\u003eHeads of income:\u003c\/li\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eSalaries\u003c\/li\u003e\n\u003cli\u003eHouse Property\u003c\/li\u003e\n\u003cli\u003ePGBP\u003c\/li\u003e\n\u003cli\u003eCapital Gains\u003c\/li\u003e\n\u003cli\u003eOther Sources\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eClubbing of income\u003c\/li\u003e\n\u003cli\u003eSet-off and carry forward of losses\u003c\/li\u003e\n\u003cli\u003eDeductions, rebate and relief\u003c\/li\u003e\n\u003cli\u003eTaxation of Individuals \u0026amp; HUF\u003c\/li\u003e\n\u003cli\u003eAdvance tax, TDS\/TCS\u003c\/li\u003e\n\u003cli\u003eReturn filing, PAN, self-assessment and intimation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSection B – Indirect Taxation |\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003eProvides complete exam-oriented coverage of:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eConcept and principles of indirect taxes\u003c\/li\u003e\n\u003cli\u003eGST Law, including:\u003c\/li\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eLevy and collection of CGST \u0026amp; IGST\u003c\/li\u003e\n\u003cli\u003eTime, place and value of supply\u003c\/li\u003e\n\u003cli\u003eInput tax credit\u003c\/li\u003e\n\u003cli\u003eComputation of GST liability\u003c\/li\u003e\n\u003cli\u003eRegistration\u003c\/li\u003e\n\u003cli\u003eTax invoice and e-way bill\u003c\/li\u003e\n\u003cli\u003eReturns and payment of tax\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eCustoms Law, covering:\u003c\/li\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eBasic concepts and definitions\u003c\/li\u003e\n\u003cli\u003eTypes of duties\u003c\/li\u003e\n\u003cli\u003eValuation rules\u003c\/li\u003e\n\u003cli\u003eComputation of assessable value and duties\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eAll topics are supported exclusively through actual CMA examination questions with solved answers\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eModule-wise Organisation\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003estrictly as per the CMA syllabus\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eModule-wise Comparison Tables\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003emapping chapters with CMA Study Material modules\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003ePrevious Exam Trend Analysis Tables\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eare placed upfront for strategic planning\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSolved Questions are\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003epresented chronologically and thematically, aiding progression from basics to application\u003c\/li\u003e\n\u003cli\u003eClear separation of\u003cspan\u003e \u003c\/span\u003e\u003cstrong\u003e\u003cem\u003eMCQs, Theory Questions, \u0026amp; Practical Problems\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003efor focused practice\u003c\/li\u003e\n\u003cli\u003eThis structure ensures exam predictability, targeted preparation, and efficient time management\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40757812166737,"sku":"9789375613329","price":521.25,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1767599652865_1_9789375613329_Detail-Page-_1.jpg?v=1767689004","url":"https:\/\/buytestseries.in\/products\/taxmann-cracker-direct-and-indirect-taxation-book-for-cma-inter-by-tarun-agarwal-k-m-bansal","provider":"BuyTestSeries.in","version":"1.0","type":"link"}