Direct & Indirect Taxation (DITX) Module 1: Direct Taxation

Name: Direct & Indirect Taxation (DITX) Module 1: Direct Taxation
Brand: commerciallawpublishers
SKU: direct-and-indirect--mjpgesd2-ok1h
Price: 1116 INR
Availability: InStock
Author: Jaspreet Singh Johar
ISBN: 9789356039735

by Jaspreet Singh Johar (Author)| Publisher: commerciallawpublishers

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Product Details

ISBN-13

9789356039735

Publisher

commerciallawpublishers

Language

English

Edition

18th Edition 2024

About the Author

Jaspreet Singh Johar Is Delhi Based Practicing CA, Un Author And Faculty Member For The Subject Of Taxation For Students Who Are Pursuing Ca-Intermediate, CMA Intermediate And Cs Executive, He Has Served As A Former Faculty Member At Unacademy, Aldine Pvt .Ltd. Educomp Tele Education Network, Bajaj Capital Ltd. And Institute Of Chartered Accountants Of India (ICAI) His Constant Focus On Instructional Rigor And Pioneering Educational Practices Have Found Him Place In The Top Echelons Of Higher Learning. A Steller Record Of 134 All India Rank Holders IN CA/CMA/CS Exams under His Academic Capacity Speaks For His Trove Of Knowledge And Training

About the Book

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.