Taxmann CMA Inter Direct & Indirect Taxation Cracker By Tarun Agarwal, K.M. Bansal June 26 Exam

CMA Inter  Taxation Cracker By Tarun Agarwal, K.M. Bansal June 26 Exam

CMA Inter Taxation Cracker By Tarun Agarwal, K.M. Bansal June 26 Exam

Description

The Present Publication is the 4th Edition for the June/Dec. 2026 Exams. It is authored by CA. Tarun Agarwal & CA. (Dr) K.M. Bansal, with the following noteworthy features:

• [Complete Past Examination Coverage] Includes all relevant questions (MCQs, theory, and practical problems) asked in CMA Intermediate examinations up to December 2025. The questions are arranged module-wise and chapter-wise, mirroring the CMA syllabus
• [Module-wise Marks Distribution & Trend Analysis] Dedicated sections analysing question frequency, compulsory questions, marks weightage, and category (MCQ/Theory/Practical). It enables students to identify high-yield chapters and consistently tested areas, based on actual exam data
• [Chapter-opening Tabular Summaries] Each chapter begins with a concise tabular overview highlighting:
  • Core provisions
  • Repeatedly examined concepts
  • Practical application focus
  • Serves as an effective pre-study and last-minute revision tool
• [Examiner-oriented Solutions] Answers are framed in a stepwise, presentation-oriented format consistent with CMA evaluation standards. The emphasis is on:
  • Proper working notes
  • Logical sequencing
  • Precise statutory references
• [Updated for Latest Law] All answers revised in line with:
  • Income-tax provisions applicable to A.Y. 2026-27
  • Current GST law, including valuation, ITC, registration, returns, and compliance
  • Latest Customs law provisions relevant for the CMA syllabus

The book is divided into two comprehensive sections, precisely aligned with the CMA syllabus:

• Section A – Direct Taxation | Covers the entire Income-tax framework relevant to CMA Intermediate, including:
  • Basic concepts, basis of charge, capital vs revenue receipts
  • Residential status and scope of total income
  • Agricultural income and exempt incomes
  • Heads of income:
    • Salaries
    • House Property
    • PGBP
    • Capital Gains
    • Other Sources
  • Clubbing of income
  • Set-off and carry forward of losses
  • Deductions, rebate and relief
  • Taxation of Individuals & HUF
  • Advance tax, TDS/TCS
  • Return filing, PAN, self-assessment and intimation
• Section B – Indirect Taxation | Provides complete exam-oriented coverage of:
  • Concept and principles of indirect taxes
  • GST Law, including:
    • Levy and collection of CGST & IGST
    • Time, place and value of supply
    • Input tax credit
    • Computation of GST liability
    • Registration
    • Tax invoice and e-way bill
    • Returns and payment of tax
  • Customs Law, covering:
    • Basic concepts and definitions
    • Types of duties
    • Valuation rules
    • Computation of assessable value and duties
  • All topics are supported exclusively through actual CMA examination questions with solved answers

About the author

CA Tarun Ramgopal Agarwal is a distinguished All-India Rank Holder at all levels of the Chartered Accountancy exams, earning a Gold Medal in Financial Reporting in the CA Final. In 2010, he was honoured as the best CA student in Gujarat by the Chartered Accountants Association Ahmedabad for securing the 1st Position in the CA Final in the state. He holds multiple qualifications, including B.Com., CS, LL.B, CFA (Level 2), and FRM.

CA (Dr) K.M. Bansal is an Associate Professor of Commerce at Dr B.R. Ambedkar College, University of Delhi. A Gold Medalist from Shri Ram College of Commerce and University Rank Holder in M.Com. He later earned his M.Phil. (Accounting & Finance) from the Delhi School of Economics and now supervises research at the same level.