Shuchita Solved Scanner CMA Inter Paper 7 Direct and Indirect Taxation Dec 26 Exam

Scanner CMA Inter Direct and Indirect Taxation Dec 26

Scanner CMA Inter Direct and Indirect Taxation Dec 26

📌 Key Highlights:

• Covers ICMAI content (Solved Questions from past 23 exams with June. 2026)
• 7 MQPs with Updated Solutions
• Chapter & Topic-wise Questions
• Video Solutions Available Upon Request
• Star Rating of Chapters with ABC Analysis
• Chapter-wise Marks & Paper Trend Analysis  • MCQs (Multiple Choice Question) • PYQs (Past Year Question)
• 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)
• Question-type classification:Distinguish Between • Descriptive Questions • Objective Questions •Short Notes• Practical Questions
• Revision-friendly layout with progress tracker & QR codes for bonus content

Content Coverage:

Basics of Income Tax Act
• Basic Concepts, Basis of Charge and Capital & Revenue Receipts
• Residential Status and Scope of Total Income
• Agricultural Income
• Income, which do not form Part of Total Income
Heads of Income
• Salaries
• Income from House Property
• Profits and Gains of Business or Profession
• Capital Gains
• Income from Other Sources
Total Income and Tax Liability of Individual & HUF
•  Clubbing of Income
• Set off and Carry Forward of Losses
• Deductions, Rebate and Relief
• Taxation of Individual
•  Advance Tax
• TDS & TCS
• Filing of Return of Income
• Permanent Account Number (PAN)
• Self – Assessment & Intimation
 Concept of Indirect Taxes
 Goods and Service Tax (GST) Laws
• Introduction to GST Law
• Levy and Collection of CGST and IGST
•  Basic Concepts of Time and Value of Supply
• Input Tax Credit
• Computation of GST Liability
•  Registration
• Tax Invoice – Electronic Way Bill
•   Returns and Payment of Taxes
Customs Act & Rules
• Customs Act – Basic Concepts and Definitions
• Types of Duties
• Valuation Rules
• Computation of Assessable Value and Duties
Multi-Chapter/Integrated Objective Questions…and much more