CMA Final Paper 15 Scanner Direct Tax Laws and International Taxation| CMA Final Scanners |RTPs, MTPs as per ICMAI New Syllabus|Suchithra Prakashan Publishers | Applicable for Jun 26 & Dec 26 Attempt

Dominate CMA Final Direct Tax Laws with Authority, Accuracy & Updated International Taxation Insights

Direct Tax Laws can determine your CMA Final rank. If you are preparing for CMA Final Paper 15 – Direct Tax Laws and International Taxation (June 2026 & December 2026 Exams), this comprehensive and updated edition is designed to give you absolute clarity over the Income Tax Act, international tax provisions, and high-weightage practical areas.

Structured strictly as per the latest ICMAI CMA Final syllabus, this book integrates amended statutory provisions, judicial precedents, computational problems, and exam-focused presentation techniques — ensuring you are fully equipped for both theory and practical questions.

---

📘 What This Book Covers

This edition provides in-depth coverage of:

• Income Tax Act, 1961 – as amended

• Residential Status & Scope of Total Income

• Heads of Income (Salary, House Property, Business & Profession, Capital Gains, Other Sources)

• Set-off & Carry Forward of Losses

• Deductions under Chapter VI-A

• Assessment Procedures & Appeals

• Penalties & Prosecution

• Transfer Pricing Provisions

• Double Taxation Avoidance Agreements (DTAA)

• International Taxation & Cross-Border Transactions

• GAAR & Anti-Avoidance Provisions

Each chapter includes:

• Step-by-step computational illustrations

• Case law references relevant for CMA Final

• Practical examples for real-world tax application

• Working notes format for exam presentation

• Summary charts for quick revision

---

🔎 Updated with Latest Amendments & Case Laws (Applicable for Jun’26 & Dec’26)

✔ Incorporates latest amendments to the Income Tax Act, 1961 relevant for AY 2026-27
✔ Updated tax rates, surcharge & cess provisions
✔ Latest Finance Act amendments impacting CMA syllabus
✔ Recent judicial pronouncements on capital gains, business income & transfer pricing
✔ Updated international taxation developments & DTAA interpretations

Tax law is dynamic. This book ensures your preparation reflects the most recent statutory changes and judicial trends applicable for CMA Final 2026.

---

✨ Key Features

• 📌 Strictly aligned with ICMAI CMA Final Paper 15 syllabus

• 📌 Comprehensive coverage of Direct Tax & International Taxation

• 📌 Detailed numerical illustrations with solutions

• 📌 Case law-backed conceptual clarity

• 📌 High-weightage exam-oriented topics emphasized

• 📌 Presentation tips to maximize scoring

• 📌 Quick revision tables & summaries

• 📌 Ideal for self-study and revision before exams

---

🎯 Who Should Buy This Book?

• CMA Final students appearing in June 2026 & December 2026

• Repeaters aiming to improve their Direct Tax score

• Rank aspirants targeting distinction in taxation

• Working professionals pursuing CMA qualification

• Commerce graduates seeking expertise in Indian Direct Tax & International Taxation

If you want clarity in complex tax computations and confidence in international taxation concepts, this book is an essential resource.

---

🏆 Why Buy from Deccan Law House?

When you purchase from Deccan Law House, you benefit from:

• ✔ 100% genuine and latest 2026 editions

• ✔ Fast and secure delivery across India

• ✔ Carefully packaged books to prevent damage

• ✔ Trusted supplier of CA, CMA & CS professional books

• ✔ Dedicated support for academic book buyers

We specialize in professional exam books and ensure every edition is updated for the current examination cycle.

PRODUCT	📘 CMA Final – Paper 15 Direct Tax Laws and International Taxation Scanner (48th Edition) 📚 Publisher: Shuchita Prakashan Pvt. Ltd. | Scanner Series Smarter than a question bank—this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions. 📌 Key Highlights: ✅ Covers ICMAI content (Solved Questions from past 22 exams up to Dec. 2025) ✅ Star Rating of Chapters with ABC Analysis for focused prep ✅ Updated solutions with latest amendments ✅ Video Solution Available on Request ✅ Introducing Video Study Material ✅ Question-type classification:       • MCQs (Multiple Choice Question) • PYQs (Past Year Question) ✅  Unique trend tools: * Chapter Marks Trend Graph * Chapter-Wise Marks Analysis * Chapter-wise Compulsory Questions Analysis * Paper trend analysis (last 5 exams) ✅ Question-type classification: • Distinguish Between • Descriptive Questions • Objective Questions •Short Notes • Practical Questions ✅ Revision-friendly layout with progress tracker & QR codes for bonus content   📘 Content Coverage: • Assessment of Income and Computation of Tax Liability of Various Entities • Tax Management, Return and Assessment Procedure • Return of Income • Assessment Procedure Including Dispute Resolution Process • Interest and Fees • Survey, Search and Seizure • Collection, Recovery and Refund of Tax • Grievance Redressal • Appeal, Rectification, Revision, Settlement Commission • Advance Ruling • Penalties and Prosecutions • Business Restructuring • Different Aspects of Tax Planning • CBDT and Other Authorities • E-Commerce – Transaction and Liability in Special Cases • Income Computation and Disclosure Standards (ICDS) • Black Money Act, 2015 • DTAA • Transfer Pricing…and much more  Who is This Book For? • First-time students who want structured guidance • Repeaters who need trend-based insights • Anyone looking for topic-wise clarity—not just solved Qs
LANGUAGE	English
ISBN-13
BOOK EDITION	2026
BOOK UPDATED	19-2-2026