Direct & Indirect Taxation (DITX) Module 1: Direct Taxation by CMA New Syllabus 2022 is a Practice book on GST, Service Tax & Indirect Tax on Conferenza, priced at ₹1,116 (20% off MRP ₹1,395). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,116 · 20% off
- Course
- Practice
- Subject
- GST, Service Tax & Indirect Tax
Direct & Indirect Taxation (DITX) Module 1: Direct Taxation
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- GST, Service Tax & Indirect Tax
- Author
- CMA New Syllabus 2022
- Publisher
- Commercial Law Publishers
About this book
Direct and Indirect Taxation (DITX) Module 1: Direct Taxation with MCQs by Jaspreet Singh Johar is the income tax half of the CMA Intermediate taxation paper, with examples, case studies and MCQs. This 10th edition follows the New Syllabus and applies to the June 2024 and December 2024 examinations for Assessment Year 2024-2025.
At a glance
| Edition | 10th edition |
| Author | Jaspreet Singh Johar |
| Syllabus | CMA Intermediate, New Syllabus |
| Exam attempts | June 2024 and December 2024 |
| Assessment year | 2024-2025 |
| Publisher | Commercial Law Publishers |
What's inside
- Basic concepts, residential status, scope of total income and tax incidence
- Income under each head: salaries, house property, business or profession, capital gains and other sources
- Chapter VI-A deductions, set-off and carry forward of losses, clubbing and aggregation of income
- Computation of total income and tax liability, advance tax, TDS and TCS, and filing of the return
- Assessment procedures, appeals and penalties, with special provisions for non-residents and international taxation
- Case study based MCQs and practical illustrations using the AY 2024-2025 rates, surcharge, cess and exemptions
Who should buy this
- CMA Intermediate students taking the Direct Taxation module
- Students appearing in the June 2024 or December 2024 CMA exams
- Anyone who wants direct tax theory with MCQ practice attached
Publisher's description
This 10th edition of Direct & Indirect Taxation (DITX) – Module 1: Direct Taxation with MCQs, authored by Jaspreet Singh Johar, is prepared strictly as per the New Syllabus for CMA Intermediate and is applicable for the June 2024 and December 2024 Examinations (Assessment Year 2024–2025).
The book provides comprehensive coverage of direct taxation in an easy-to-understand manner, supplemented by practical examples, case studies, and multiple-choice questions (MCQs) to strengthen conceptual clarity and examination preparedness. It serves as a one-stop solution for CMA students seeking a complete understanding of income tax laws with updated provisions and real-world applicability.
The content spans the full scope of Direct Taxation, including:
• Basic Concepts and Residential Status
• Scope of Total Income and Tax Incidence
• Income under Various Heads – Salaries, House Property, Business/Profession, Capital Gains, and Other Sources
• Deductions under Chapter VI-A
• Set-off and Carry Forward of Losses
• Clubbing of Income and Aggregation of Income
• Computation of Total Income and Tax Liability
• Advance Tax, TDS/TCS, and Filing of Return of Income
• Assessment Procedures, Appeals, and Penalties
• Special Provisions for Non-Residents and International Taxation
• Case Study Based MCQs for concept reinforcement and exam practice
• Practical illustrations aligned with the latest tax rates, surcharge, cess, and exemptions for AY 2024–2025
This edition is particularly suitable for:
• CMA Intermediate students preparing for June & Dec. 2024 exams
• Self-learners seeking both conceptual clarity and practice-oriented preparation
• Faculty and coaching institutes for classroom teaching and guided learning
• Tax practitioners and trainees requiring a quick reference on direct tax provisions
Whether for exam preparation, academic learning, or professional use, this updated edition of Direct & Indirect Taxation – Module 1: Direct Taxation with MCQs delivers a balanced blend of theory, practice, and exam-focused content to ensure success in CMA Intermediate examinations.
Frequently asked questions
What is Direct & Indirect Taxation (DITX) Module 1: Direct Taxation?+
Direct and Indirect Taxation (DITX) Module 1: Direct Taxation with MCQs by Jaspreet Singh Johar is the income tax half of the CMA Intermediate taxation paper, with examples, case studies and MCQs. This 10th edition follows the New Syllabus and applies to the June 2024 and Decembe
Who is the author of Direct & Indirect Taxation (DITX) Module 1: Direct Taxation?+
CMA New Syllabus 2022 (Commercial Law Publishers).
How much does Direct & Indirect Taxation (DITX) Module 1: Direct Taxation cost?+
Direct & Indirect Taxation (DITX) Module 1: Direct Taxation is available for ₹1116 (MRP ₹1395) on Conferenza, with fast delivery.
Which exam is Direct & Indirect Taxation (DITX) Module 1: Direct Taxation for?+
Practice — GST, Service Tax & Indirect Tax.
Is Direct & Indirect Taxation (DITX) Module 1: Direct Taxation good for self-study of GST, Service Tax & Indirect Tax?+
Direct & Indirect Taxation (DITX) Module 1: Direct Taxation is a GST, Service Tax & Indirect Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for GST, Service Tax & Indirect Tax?+
There's no single "best" book for GST, Service Tax & Indirect Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Direct & Indirect Taxation (DITX) Module 1: Direct Taxation by CMA New Syllabus 2022 is one Practice option; compare it with other GST, Service Tax & Indirect Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Direct & Indirect Taxation (DITX) Module 1: Direct Taxation available as a free PDF download?+
Direct & Indirect Taxation (DITX) Module 1: Direct Taxation is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.