📚 Direct & Indirect Taxation | CMA Intermediate | CRACKER | 3rd Edition (2025) 📖
✒️ Authored by CA Tarun Agarwal & CA (Dr) K.M. Bansal, this exam-focused guide is specially crafted for the CMA Intermediate Level under the New Syllabus (Dec. 2025/June 2026 exams). It offers module-wise practice, solved papers, and a comprehensive blend of Direct and Indirect Taxation aligned with ICMAI guidelines.

🔍 Key Highlights:

✅ Strictly as per the New ICMAI Syllabus
📘 Module-wise Solved Paper of June 2025 for thorough practice
📊 Chapter-wise Marks Distribution & Exam Trend Analysis from July 2023
📑 Tabular Summaries for quick revision at the beginning of each chapter
🧾 Updated as per A.Y. 2025-26 for Direct Tax, and latest GST & Customs Laws
🔗 Comparison with ICMAI Study Material for each topic

📂 Coverage Includes:

📌 Section A – Direct Taxation (DT)

• Basics of Income-tax Act

• Residential Status, Exemptions, Agricultural Income

• Heads of Income (Salary, House Property, Business, Capital Gains, Other Sources)

• Clubbing, Set-off, Deductions, Advance Tax, Return Filing, PAN

📌 Section B – Indirect Taxation (IDT)

• Concept of Indirect Taxes

• GST Law: Supply, ITC, Computation, Registration, Returns, E-Way Bill

• Customs: Duties, Valuation Rules, Assessable Value Calculations

📖 Published by Taxmann, this 3rd Edition (2025) is the perfect exam companion for CMA Intermediate aspirants, combining practical tax problem-solving with strategic learning tools.