Taxmann’s Cracker – Direct & Indirect Taxation (DITX | DT & IDT) (CMA-Intermediate) (New Syllabus) by Tarun Agarwal for Dec 2026 Exams – 5th Edition June 2026.

Taxmann’s CRACKER for Direct & Indirect Taxation (CMA-Intermediate | Paper 7) is built around a single, highly effective idea: the fastest way to score in a tax paper is to practice the exact questions the examiner sets, answered precisely how they should be written in the exam hall. This 5th Edition (June 2026) compiles a massive body of ICMAI past exam questions (2013 through 2025) and aligns every single numerical to the current law.

Key Exam Preparation Features

• Current Law Computations: Practical sums are computed strictly for A.Y. 2026-27 (Direct Tax) and the latest amended GST and Customs frameworks (Indirect Tax).

• The “Modified” Tag: When a past question has been adapted to reflect amended laws, it carries a visible ‘Modified’ tag (used several hundred times across the book) to guarantee you aren’t memorizing outdated provisions.

• Strategic Trend Analysis: Opens with a Module-wise Marks Distribution (June 2023 to June 2026), mapping every past question by its topic, marks, and format (MCQ/Theory/Practical) so you can prioritize high-weightage areas.

• Fully Worked Solutions: Answers are presented as step-wise computations with detailed Working Notes, modeling the exact presentation style that examiners reward.

• Latest Solved Paper: Concludes with the complete, fully worked June 2026 examination paper (Suggested Answers) organized module-by-module.

Complete Syllabus Coverage (Paper 7)

The book covers the complete Paper 7 syllabus across two equally important sections:

Section A: Direct Taxation (50 Marks)

• Module 1: Basics of Income-Tax Act (Basis of Charge, Residential Status, Agricultural Income).

• Module 2: Heads of Income (Salary, House Property, PGBP, Capital Gains, Other Sources).

• Module 3: Total Income & Tax Liability (Clubbing, Set-off, Deductions, Advance Tax, TDS/TCS, and Return Filing). Features computations under the default/new regime u/s 115BAC.

Section B: Indirect Taxation (50 Marks)

• Module 4 & 5: Concept of Indirect Taxes & Complete GST Law (Levy & Collection, Time/Place/Value of Supply, ITC computation, E-Way Bills, Returns).

• Module 6: Customs Law (Basic Concepts, Types of Duties, Valuation Rules, and Assessable Value Computations).

About the Authors

• CA Tarun Agarwal: An All-India Rank Holder across all levels of CA and a Gold Medalist in Financial Reporting. He is the founder of Simply Shiksha Coaching Institute in Surat and has mentored over 25 AIR holders in CMA studies.

• CA (Dr) K.M. Bansal: A Professor in the Department of Commerce at Dr B.R. Ambedkar College (University of Delhi) and a Gold Medalist from SRCC. With over two decades of professional teaching experience, he is closely associated with ICAI and ICSI as a visiting faculty member and is renowned for his practical problem-solving approach.

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