Shuchita Solved Scanner CMA Final Paper 15 Direct Tax Laws and International Taxation June 26 Exam

Scanner CMA Final Paper 15 Direct Tax Laws June 26

Scanner CMA Final Paper 15 Direct Tax Laws June 26

Highlights of the Book

• Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025)
• Fully Updated As Per The Latest Amendments
• Video Solutions Available on Request
• Chapter star ratings for focused prep
• Unique trend tools: Chapter-wise marks graph , Chapter Marks Trend Graph , Compulsory question tracker, Paper trend analysis (last 4 exams)
• Question-type classification: – Short Notes, Distinguish Between, Descriptive Questions, Practical Questions
• Student-friendly layout with QR codes for bonus videos & notes

Content of the Book is as follows –

• Assessment of Income and Computation of Tax Liability of Various Entities
• Tax Management, Return and Assessment Procedure
• Return of Income
• Assessment Procedure Including Dispute Resolution Process
• Interest and Fees
• Survey, Search and Seizure
• Collection, Recovery and Refund of Tax
• Grievance Redressal
• Appeal, Rectification, Revision, Settlement Commission
• Advance Ruling
• Penalties and Prosecutions
• Business Restructuring
• Different Aspects of Tax Planning
• CBDT and Other Authorities
• E-Commerce – Transaction and Liability in Special Cases
• Income Computation and Disclosure Standards (ICDS)
• Black Money Act, 2015
• DTAA
• Transfer Pricing
• GAAR

About the Author:-

Arun Kumar:-

Designation:Retired Professor

Qualifications

Ph.D. (Economics), JNU.
M.Sc. (Physics) Delhi University and Princeton University, USA

Areas of Interest/Specialization

Public Finance, Growth Economics, Macroeconomics and Development Economics

Experience

Worked at NIPFP from 1982 to 1984
Teaching at JNU since August 1984.