Taxmann’s – Direct & Indirect Taxation (DITX | DT & IDT) | CRACKER – By Priyanka Saxena

This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes past exam questions and detailed answers aligned with the latest ICMAI syllabus.

The Present Publication is the 2^nd Edition for the CMA Intermediate | New Syllabus | Dec. 2024/June 2025 Exams. This book is authored by CA CS CMA (Dr.) Priyanka Saxena, with the following noteworthy features:

• [Strict Adherence to the New ICMAI Syllabus] Ensuring complete alignment with the latest requirements
• [Comprehensive Coverage]
  • Past Exam Questions – Includes questions from the CMA-Intermediate | June 2024 Exam

• [Introduction to Each Chapter] is included in the book covering the following:
  • Definitions
  • Concepts
  • Formulas

• [Most Updated & Amended] This book is updated & amended as per the following:
  • Income Tax Answers are Modified as per A.Y. 2024-25
  • GST & Customs Answers are Modified as per the Latest GST & Customs Laws
• [Tabular Summaries] Provided at the beginning of each chapter for quick reference
• [Marks Distribution] Detailed chapter-wise distribution from June 2018 onwards
• [Previous Exam Trend Analysis] From June 2023
• [ICMAI Study-Material Comparison] Provided module-wise for a comprehensive understanding

The contents of this book are as follows:

• Section A – Direct Taxation (DT)
  • Overview of Income Tax
  • Residential Status
  • Incomes Which Do Not Form Part of Total Income
  • Income from Salary
  • Income from House Property
  • Income from Profits and Gains of Business and Profession
  • Income from Capital Gains
  • Income from Other Sources
  • Clubbing of Income
  • Set-off and Carry Forward of Losses
  • Deductions, Rebate & Relief
  • Advance Tax
  • TDS & TCS
  • Filing of Return of Income
  • Self-Assessment & Intimation
• Section B – Indirect Taxation (IDT)
  • Introduction to GST
  • Concept of Supply
  • Exemptions from GST
  • Composition Scheme
  • Time of Supply
  • Valuation under GST
  • Input Tax Credit
  • Registration under GST
  • Tax Invoice
  • E-Way Bill
  • Returns
  • Types of Customs Duties
  • Valuation under Custom

Priyanka Saxena

Priyanka Saxena is a figure of gentle disposition yet embodies strong determination, inspiring many aspiring financial professionals. A distinguished alumna of Delhi University, Priyanka’s deep interest in laws and taxation propelled her to remarkable academic achievements, including securing the ALL INDIA 17th RANK in the CMA Final. Impressive qualifications in CA, CS, and an MBA in Finance further mark her educational journey.

Her intellectual curiosity didn’t cease with these accomplishments. Priyanka pursued a PhD in Finance, complemented by two honorary doctorates, exemplifying her relentless pursuit of knowledge. This dedication has earned her a prestigious standing among colleagues, friends, and students, and she is a sought-after consultant in legal and corporate circles.

Priyanka is a consistent academic and professional scholar, a skilled NLP (Neuro-Linguistic Programming) coach and trainer. She has honed these skills under the tutelage of renowned coaches, including T. Harv Eker, Tony Robbins, Amandeep Thind, and Ram Verma. Her adherence to the teachings of the Bhagavad Gita provides her with profound insights, enhancing her ability to impart wisdom to her students effectively.

Priyanka’s passion for teaching led her to a fulfilling career in education. Over 16 years, she has evolved into an influential mentor and coach, positively impacting over 9,000 students and achieving a record in BRAVO WORLD RECORDS for creating 148 rank holders in just ten years.

Her dedication to her passion has been recognized with over 57 accolades on international and national platforms, including the prestigious Philip Kotler Presidential Award and the Best Women Entrepreneur award presented by Mr Kejriwal, Chief Minister of Delhi. Her insights and expertise have been featured on prominent online platforms such as Josh Talks and Delhi Knowledge Track Park.