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Direct Tax Laws and International Taxation

Paper 15100 marks14 chapters

CMA Syllabus 2022Official source (ICMAI)

Section A: Direct Tax Laws (60%)

  1. Assessment of Income and Computation of Tax Liability of Various Entities4 topics5.5 marks
  2. Tax Management, Return and Assessment Procedure5 topics5.5 marks
  3. Grievance Redressal5 topics5.5 marks
  4. Penalties and Prosecutions5.5 marks
  5. Business Restructuring6 topics5.5 marks
  6. Different Aspects of Tax Planning5.5 marks
  7. CBDT and Other Authorities5.5 marks
  8. E-commerce Transaction and Liability in Special Cases5.5 marks
  9. Income Computation and Disclosure Standards (ICDS)5.5 marks
  10. Black Money Act,20152 topics5.5 marks
  11. Case Study5.5 marks

Section B: International Taxation (40%)

  1. Double Taxation and Avoidance Agreements (DTAA) [Sec.90. 90A and 91]4 topics13.3 marks
  2. Transfer Pricing4 topics13.3 marks
  3. GAAR13.3 marks
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