CMA Inter Direct Taxation Study Material Dec 2019 pdf – Free Download ICMAI Paper 7 in PDF

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Free Download CMA Inter Direct Taxation Study Material pdf for December 2019 exams. Direct Taxation subject is paper 7 in CMA Inter examination and one the subject in CMA. CMA Inter is 2nd stage in revised CMA Course. We’ve given Revised Syllabus 2016 CMA Intermediate Direct Taxation Material by chapter-wise. You can download CMA Inter Paper 7 study material in pdf format by unitwise & chapterwise in PDF Format. ICMAI has released CMA Inter Paper 7 Direct Taxation study material for CMA Syllabus 2016 students officially in www.icmai.in website also.

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Download CMA Inter Direct Taxation Study Material December 2019

Direct Taxation is one of the subject in ICWAI Intermediate Course. Direct Taxation Paper 7 Study Material Dec 2019 is mentioned below :

About Material

  • Given Study material is applicable for December 2019
  • Name of the Text Book : Direct Taxation
  • Paper No – PAPER 7
  • Author : ICMAI
  • No of Pages :610
  • Edition : May 2018

CMA Inter Paper 7 Study Material – Syllabus 2016

(Direct Taxation)

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CMA Inter Study Material December 2019 – All Subjects (Revised)

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List of Chapters in CMA Inter Paper 7

Section A : Income Tax Act Basics (10 Marks)

1. Introduction to Income tax Act, 1961

a. Constitutional Validity

b. Basic Concepts and definitions

c. Capital and Revenue Receipts

d. Basis of charge and scope of total income

e. Residential status and incidence of tax (excluding section 9A)

2. Income, which do not form part of total income [Sec. 10, 11 to 13A]

Section B : Heads of Income and computation of total income and tax liability [70 marks]

3. Heads of income and computation of total income under various heads

a. Salaries

b. Income from House Property

c. Profits and Gains of Business or Profession (excluding 42 to 44DB but including sections 43A, 43B, 43AA, 44AB, 44AD, 44ADA and 44AE)

d. Capital Gains

e. Income from Other Sources

4. Clubbing Provisions, set off and carry forward of losses, deductions

a. Income of other persons included in assessee’s total income

b. Aggregation of income and set off and carry forward of losses

c. Deductions in computing total income

d. Rebate and Reliefs

e. Applicable Rates of tax and tax liability

5. Assessment of income and tax liability of different persons

a. Taxation of individual (including AMT but excluding non-resident)

b. HUF

c. Firms, LLP and Association of Persons

d. Co-operatives Societies

Section C : Tax Management, Administrative Procedure and ICDS [20 Marks]

6. TDS, TCS and Advance Tax

a. Tax Deduction at Source (excluding sections relevant to non-residents)

b. Tax Collected at Source

c. Advance Tax

7. Administrative Procedures

a. Return & PAN

b. Intimation

c. Brief concepts of Assessment u/s 140A, 143 and 144

8. ICDS

a. Basic Concepts of ICDS

Buy CMA Inter Direct Taxation Books Online at Amazon.in

You can buy CMA Inter Direct Taxation Books of Various authors and publishers for June & December 2019 exams through online at www.amazon.in

Sale
Professional Approach To Direct Taxes Law & Practice
  • Dr. Girish Ahuja & Dr. Ravi Gupta
  • Bharat Law House, Delhi
  • Paperback
  • Edition no. 2014 (01/01/1970)
Systematic Approach to Direct Taxation (for CMA Inter Students and Other Specialised Studies)
  • Dr. Girish Ahuja & Dr. Ravi Gupta
  • Bharat Law House, Delhi
  • Edition no. 2016 (01/01/1970)
  • Paperback: 668 pages
Sale
A Student'S Guide Taxation-Direct Tax
  • Arvind Dubey
  • Lexis Nexis
  • Edition no. First (02/01/2015)
  • Paperback: 600 pages
Sale
Systematic Approach to Direct Taxation: Containing Income Tax and International Taxation for CMA Intermediate
  • Girish Ahuja, Ravi Gupta
  • Wolters Kluwer India PVt. LTd.
  • Edition no. Seventeenth (08/01/2018)
  • Paperback: 1116 pages

Best Authors & Publishers of ICAI (Cost) Inter Direct Taxation Books

  • Dr. Girish Ahuja & Dr. Ravi Gupta
  • Arvind Dubey

How to get CMA Inter Direct Taxation Physical Text Books

For Registered Students :

ICWAI Inter students who are registered for CMA Inter Course on or after 1st June 2017 will get revised CMA Inter Direct Taxation Physical Text Book along with other subjects through speed-post/Courier by ICMAI to your address.

Converted or Other Students : 

You can get CMA Inter Direct Taxation Physical Text Book at your nearest local ICAI (Cost) branch office by paying the cost of the book.

Share CMA Inter Direct Taxation Study Material December 2019 article to other CMA Intermediate students who are searching to download CMA Inter Direct Taxation Study Material  and help them in their CMA Inter paper 7 exam preparation.

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