{"product_id":"taxmann-cracker-direct-tax-laws-and-international-taxation-dit-book-for-cma-final-by-nidhi-mody","title":"Taxmann Cracker - Direct Tax Laws and International Taxation (DIT) Book for CMA Final by Nidhi Mody","description":"\u003cp\u003e\u003cstrong\u003eTaxmann Cracker - Direct Tax Laws and International Taxation (DIT) Book for CMA Final by Nidhi Mody\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e3rd (2026)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eExam Attempt : \u003c\/strong\u003eDec 2026, June 2027\u003c\/p\u003e\n\u003cp\u003eIndirect Tax Laws \u0026amp; Practice – CRACKER is Taxmann's dedicated exam-preparation companion for CMA Final, Group IV, Paper 19, prepared strictly in line with the ICMAI Syllabus 2022. Part of Taxmann's well-known CRACKER series, the book is built around a single promise: take a student who has studied the law and turn that knowledge into marks in the examination hall.\u003c\/p\u003e\n\u003cp\u003eInstead of re-explaining the statute from scratch, the book distils each topic into a quick recap and then puts the student to work on a large, curated bank of fully solved past-examination questions—arranged module-by-module in the exact order of the syllabus. Every question carries its exam attempt, marks, and Theory\/Practical tag, and every answer is written the way it should appear in the paper: structured, point-wise, and supported by the relevant sections, rules, and notifications.\u003c\/p\u003e\n\u003cp\u003eThis Edition is updated for the law applicable to the December 2026 and June 2027 attempts; it functions simultaneously as a revision handbook, a question bank, a trend-analysis tool, and a self-assessment kit—everything a final-level student needs for the last stretch before the exam.\u003c\/p\u003e\n\u003cp\u003eThe Present Publication is the 3\u003csup\u003erd\u003c\/sup\u003e Edition | July 2026 authored by CMA Nidhi Mody, with the following noteworthy features:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e[\u003cstrong\u003eCoverage Of Fully Solved Past Exam Questions till June 2026\u003c\/strong\u003e] A deep bank of 400+ questions with complete, examiner-style answers, drawn from attempts spanning June 2015 to June 2026, so students practise on more than a decade of genuine exam material\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eModule-wise Marks Distribution \u0026amp; Trend Analysis of Past Exams\u003c\/strong\u003e] A consolidated weightage table (covering the June 2023 to June 2026 attempts, with an average column) plus a question-by-question, attempt-by-attempt trend analysis, letting students see exactly how marks have historically been split across modules\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTabular \u003c\/strong\u003e\u003cstrong\u003e'\u003c\/strong\u003e\u003cstrong\u003eQuick Review'\u003c\/strong\u003e\u003cstrong\u003e Summary\u003c\/strong\u003e] Every topic opens with a crisp 'Quick Review' recap—frequently presented in tabular form—of the key provisions, charts, and rules before the questions begin, making revision fast and visual\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eModule-wise Comparison with the CMA Study Material\u003c\/strong\u003e] Each of the book's modules is mapped to the corresponding ICMAI study-material module number (1–27), so students can move seamlessly between the two resources\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTheory \u0026amp; Practical Tagging with Attempt \u0026amp; Marks\u003c\/strong\u003e] Questions mirror the real paper: labelled by type, stamped with the exam session, and weighted, which trains time management and expectation-setting\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAnswer-writing Discipline\u003c\/strong\u003e] Solutions are presented in structured, point-wise form and cite the governing law (sections, rules, FTP paragraphs, and specific notifications), reinforcing how to earn full marks\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFully Updated for the Current Law\u003c\/strong\u003e] Reflects Syllabus 2022 and the latest position, including the Baggage Rules, 2026, Foreign Trade Policy [2023] (with schemes such as RoDTEP), and the SEZ Scheme\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book covers the entire Paper 19 syllabus across two sections and sixteen modules:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eSection A – Goods and Services Tax (GST) Act and Rules\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli\u003eBasics, Supply \u0026amp; Composition Scheme\u003c\/li\u003e\n\u003cli\u003eTime of Supply\u003c\/li\u003e\n\u003cli\u003ePlace of Supply\u003c\/li\u003e\n\u003cli\u003eValue of Supply\u003c\/li\u003e\n\u003cli\u003eInput Tax Credit\u003c\/li\u003e\n\u003cli\u003eTDS \u0026amp; TCS under GST\u003c\/li\u003e\n\u003cli\u003eE-Way Bill\u003c\/li\u003e\n\u003cli\u003eGST Refunds\u003c\/li\u003e\n\u003cli\u003eGST Returns\u003c\/li\u003e\n\u003cli\u003eGST Registration\u003c\/li\u003e\n\u003cli\u003eAccounts \u0026amp; Records\u003c\/li\u003e\n\u003cli\u003eAudit, Dispute Resolve Mechanism \u0026amp; Inspection, Search \u0026amp; Seizure—Assessment · Audit · Inspection, Search \u0026amp; Seizure · Demands \u0026amp; Recovery · Offences \u0026amp; Penalties · Appeals \u0026amp; Revision · Advance Ruling\u003c\/li\u003e\n\u003cli\u003eOther Miscellaneous Provisions—Anti-Profiteering (Sec. 171) · Invoicing \u0026amp; E-Invoice · Transitional Provisions · Electronic Ledgers\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSection B – Customs Act \u0026amp; Rules (with Allied Laws: Foreign Trade Policy \u0026amp; SEZ)\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli\u003eCustoms Act \u0026amp; Rules — Basics \u0026amp; Import Valuation Rules · Warehousing · Duty Drawback · Baggage Rules, 2026 · Import at Concessional Rate of Duty · Remission of Duties · Refund · Trade Facilitation Measures\u003c\/li\u003e\n\u003cli\u003eForeign Trade Policy [2023] — Salient Features \u0026amp; Schemes\u003c\/li\u003e\n\u003cli\u003eSpecial Economic Zone (SEZ) Scheme — Salient Features \u0026amp; Schemes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePlus\u003c\/strong\u003e—module-wise solved papers with suggested answers for December 2025 and June 2026, showing how the concepts come together across a full attempt\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book follows a consistent, revision-first flow:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eStrategic Front Matter\u003c\/strong\u003e — Before the chapters, students get three planning tools:\n\u003cul\u003e\n\u003cli\u003eModule-wise Marks Distribution table\u003c\/li\u003e\n\u003cli\u003ePrevious Exams Trend Analysis (broken down question-by-question by attempt)\u003c\/li\u003e\n\u003cli\u003eModule-wise Comparison with Study Material\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTwo Syllabus-aligned Sections\u003c\/strong\u003e — Section A (GST) and Section B (Customs, FTP \u0026amp; SEZ), split into 16 modules that follow the ICMAI sequence\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChapter Architecture\u003c\/strong\u003e — Rach chapter opens with A Quick Review—a recap of the relevant law, often in tabular form—followed by past-exam questions arranged topic-wise. 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