Direct & Indirect Taxation (DITX) Module 1: Direct Taxation
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.
| Book Format | : | Paperback |
| Language | : | English |
| ISBN-13 | : | 9789356039735 |
| Book Edition | : | 18th Edition 2024 |
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Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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