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.